{"id":21316,"date":"2016-01-04T09:50:11","date_gmt":"2016-01-04T00:50:11","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=21316"},"modified":"2025-03-13T15:26:41","modified_gmt":"2025-03-13T06:26:41","slug":"plant-assets-and-intangible-assets","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/21316\/","title":{"rendered":"\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\uff1f\u9055\u3044\u3084\u6e1b\u4fa1\u511f\u5374\u306e\u89e3\u8aac"},"content":{"rendered":"<p>\u56fa\u5b9a\u8cc7\u7523\u306b\u306f\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u304c\u3042\u308a\u307e\u3059\u3002\u7269\u7406\u7684\u306a\u5f62\u614b\u3092\u6301\u3064\u304b\u3001\u6301\u305f\u306a\u3044\u304b\u304c\u4e3b\u306a\u9055\u3044\u3067\u3059\u3002<\/p>\n<p>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u306f\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3084\u7279\u8a31\u6a29\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u306f\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u6982\u8981\u3060\u3051\u3067\u306a\u304f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"76\" title=\"\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\">\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5<\/a>\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\u3001\u9577\u671f\u671f\u9593\u4fdd\u6709\u3057\u305f\u308a\u30011\u5e74\u3092\u8d85\u3048\u3066\u73fe\u91d1\u5316\u30fb\u8cbb\u7528\u5316\u3055\u308c\u305f\u308a\u3059\u308b\u300c\u56fa\u5b9a\u8cc7\u7523\u300d\u306e\u3072\u3068\u3064\u3067\u3059\u3002<\/b><\/span><\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u306b\u306f\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u4ee5\u5916\u306b\u3082\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u304c\u3042\u308a\u307e\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u306b\u304a\u3044\u3066\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306a\u3069\u306e\u56fa\u5b9a\u8cc7\u7523\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/47402\/\" data-internallinksmanager029f6b8e52c=\"440\" title=\"\u6d41\u52d5\u8cc7\u7523\">\u6d41\u52d5\u8cc7\u7523<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45580\/\" data-internallinksmanager029f6b8e52c=\"317\" title=\"\u7e70\u5ef6\u8cc7\u7523\">\u7e70\u5ef6\u8cc7\u7523<\/a>\u3068\u540c\u69d8\u306b\u300c\u8cc7\u7523\u306e\u90e8\u300d\u306b\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u304b\u3089\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u6982\u8981\u3084\u7a2e\u985e\u3001\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u6982\u8981<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306f\u7269\u7406\u7684\u306a\u5f62\u614b\u3092\u6301\u305f\u305a\u30011\u5e74\u3092\u8d85\u3048\u3066\u5229\u7528\u3055\u308c\u308b\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002<\/b><\/span>\u6cd5\u4eba\u4f01\u696d\u7d71\u8a08\u8abf\u67fb\u306b\u3088\u308b\u3068\u30012011\u5e74\u5ea6\u306e\u5168\u7523\u696d\u306b\u304a\u3051\u308b\u65e5\u672c\u56fd\u5185\u306e\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u7dcf\u984d\u304c\u7d0424\u5146\u5186\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u300110\u5e74\u5f8c\u306e2021\u5e74\u5ea6\u306f\u7d0438\u5146\u5186\u306e\u305f\u3081\u3001\u65e5\u672c\u3067\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306f\u5897\u52a0\u50be\u5411\u306b\u3042\u308b\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u6570\u5024\u306f\u3001\u53c2\u7167\u30c7\u30fc\u30bf\u306e\u300c\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3092\u9664\u304f\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\uff08\u5f53\u671f\u672b\u56fa\u5b9a\u8cc7\u7523\uff09\u3010\u767e\u4e07\u5186\u3011\u300d\uff0b\u300c\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\uff08\u5f53\u671f\u672b\u56fa\u5b9a\u8cc7\u7523\uff09\u3010\u767e\u4e07\u5186\u3011\u300d\u3067\u8a08\u7b97\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.e-stat.go.jp\/dbview?sid=0003061945\" target=\"_blank\" rel=\"noopener\">e-Stat \u6cd5\u4eba\u4f01\u696d\u7d71\u8a08\u8abf\u67fb \u6642\u7cfb\u5217\u30c7\u30fc\u30bf<\/a><\/p>\n<h3>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u7a2e\u985e<\/h3>\n<p>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u4e3b\u306a\u7a2e\u985e\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 1px solid #333333; margin: 20px 0; padding: 20px;\">\n<ul>\n<li><b>\u7279\u8a31\u6a29\u30fb\u5b9f\u7528\u65b0\u6848\u6a29<\/b><\/li>\n<li><b>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2<\/b><\/li>\n<li><b>\u306e\u308c\u3093\uff08M&amp;A\u306e\u55b6\u696d\u6a29\uff09<\/b><\/li>\n<\/ul>\n<\/div>\n<p>\u7279\u8a31\u6a29\u3068\u306f\u3001\u7279\u8a31\u6cd5\u306b\u57fa\u3065\u304d\u767b\u9332\u3057\u305f\u767a\u660e\u3092\u72ec\u5360\u30fb\u6392\u4ed6\u7684\u306b\u884c\u4f7f\u3067\u304d\u308b\u6a29\u5229\u3067\u3059\u3002<\/p>\n<p>\u5b9f\u7528\u65b0\u6848\u6a29\u306f\u3001\u5b9f\u7528\u65b0\u6848\u6cd5\u306b\u57fa\u3065\u304d\u300c\u7269\u54c1\u306e\u5f62\u72b6\u30fb\u69cb\u9020\u307e\u305f\u306f\u7d44\u5408\u305b\u306b\u304b\u304b\u308b\u3082\u306e\u300d\u3092\u4fdd\u8b77\u3059\u308b\u6a29\u5229\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3068\u306f\u3001\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u3092\u52d5\u304b\u3059\u305f\u3081\u306e\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u306e\u308c\u3093\u306f\u3001\u30ce\u30a6\u30cf\u30a6\u3084\u30d6\u30e9\u30f3\u30c9\u529b\u306a\u3069\u5c06\u6765\u7684\u306a\u53ce\u76ca\u529b\u306e\u5143\u3068\u306a\u308b\u6750\u6599\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6e1b\u4fa1\u511f\u5374\u3068\u306f\u5bfe\u8c61\u306e\u8cbb\u7528\u3092\u4e00\u5b9a\u671f\u9593\u306b\u914d\u5206\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u3053\u3068\u3067\u3059\u3002<\/b><\/span>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u969b\u306f\u3001\u4e00\u822c\u7684\u306b\u53d6\u5f97\u8cbb\u7528\u3092\u8010\u7528\u5e74\u6570\u3067\u5272\u3063\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\uff08\u300c\u8907\u5199\u3057\u3066\u8ca9\u58f2\u3059\u308b\u305f\u3081\u306e\u539f\u672c\u300d\u307e\u305f\u306f\u300c\u7814\u7a76\u958b\u767a\u7528\u306e\u3082\u306e\u300d\uff09\u306e\u5834\u5408\u3001\u8010\u7528\u5e74\u6570\u306f3\u5e74\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u7a0e\u52d9\u4e0a\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u8010\u7528\u5e74\u6570\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5461.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 No.5461 \u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u8010\u7528\u5e74\u6570<\/a><\/p>\n<h2>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u306f<\/h2>\n<p>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u306e\u3072\u3068\u3064\u3067\u3059\u3002\u6982\u8981\u3084\u7a2e\u985e\u3001\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u6982\u8981<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306f\u55b6\u696d\u6d3b\u52d5\u3067\u9577\u671f\u306b\u308f\u305f\u3063\u3066\u4f7f\u7528\u3059\u308b\u76ee\u7684\u3067\u3001\u6240\u6709\u3059\u308b\u8cc7\u7523\u3067\u3059\u3002<\/b><\/span>\u4f01\u696d\u304c\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u3069\u308c\u3060\u3051\u6709\u52b9\u6d3b\u7528\u3057\u3066\u3044\u308b\u304b\u5224\u65ad\u3059\u308b\u6307\u6a19\u3068\u3057\u3066\u3001\u300c\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u56de\u8ee2\u7387\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u56de\u8ee2\u7387\u306e\u8a08\u7b97\u5f0f\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\"><strong>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u56de\u8ee2\u7387\uff08\u56de\uff09 \uff1d\u58f2\u4e0a\u9ad8\uff0f\uff08\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/50655\/\" data-internallinksmanager029f6b8e52c=\"162\" title=\"\u5efa\u8a2d\u4eee\u52d8\u5b9a\">\u5efa\u8a2d\u4eee\u52d8\u5b9a<\/a>\u3092\u9664\u304f\uff09\u00d7\u00a0 \uff08\u671f\u9996\u30fb\u671f\u672b\u5e73\u5747\uff09\uff09<\/strong><\/div>\n<p>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u56de\u8ee2\u7387\u304c\u9ad8\u3044\u307b\u3069\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u6709\u52b9\u6d3b\u7528\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u7a2e\u985e<\/h3>\n<p>\u4e3b\u306a\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 1px solid #333333; margin: 20px 0; padding: 20px;\">\n<ul>\n<li><b>\u571f\u5730<\/b><\/li>\n<li><b>\u5efa\u7269<\/b><\/li>\n<li><b>\u69cb\u7bc9\u7269<\/b><\/li>\n<li><b>\u6a5f\u68b0\u304a\u3088\u3073\u88c5\u7f6e<\/b><\/li>\n<li><b>\u8eca\u4e21<\/b><\/li>\n<\/ul>\n<\/div>\n<p>\u571f\u5730\u3084\u5efa\u7269\u306f\u3001\u8ca9\u58f2\u76ee\u7684\u4ee5\u5916\u306e\u3082\u306e\u3092\u6307\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u30aa\u30d5\u30a3\u30b9\u3084\u5e97\u8217\u306e\u571f\u5730\u30fb\u5efa\u7269\u306a\u3069\u3067\u3059\u3002<\/p>\n<p>\u6a5f\u68b0\u304a\u3088\u3073\u88c5\u7f6e\u3068\u306f\u3001\u4e3b\u306b\u5de5\u5834\u306b\u8a2d\u7f6e\u3055\u308c\u305f\u8a2d\u5099\u95a2\u9023\u306e\u3082\u306e\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u69cb\u7bc9\u7269\u3068\u306f\u3001\u571f\u5730\u306e\u4e0a\u306b\u3042\u308b\u5efa\u7269\u4ee5\u5916\u306e\u5de5\u4f5c\u7269\u306a\u3069\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u8eca\u4e21\u306b\u306f\u3001\u55b6\u696d\u7528\u8eca\u4e21\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306f\u3001\u5b9a\u984d\u6cd5\u3084\u5b9a\u7387\u6cd5\u3092\u4f7f\u3063\u3066\u6e1b\u4fa1\u511f\u5374\u3057\u307e\u3059\u3002<\/b><\/span>\u5b9a\u984d\u6cd5\u306f\u6bce\u5e74\u540c\u984d\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u3092\u8a08\u4e0a\u3059\u308b\u3082\u306e\u3067\u3001\u5b9a\u7387\u6cd5\u306f\u5e74\u304c\u7d4c\u904e\u3059\u308b\u306b\u3064\u308c\u3066\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u6e1b\u984d\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u4ee5\u4e0b\u306e\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em;\">\n<ul>\n<li>\u5b9a\u984d\u6cd5\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb = \u53d6\u5f97\u4fa1\u984d \u00d7 \u5b9a\u984d\u6cd5\u306e\u511f\u5374\u7387<\/li>\n<li>\u5b9a\u7387\u6cd5\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb = \u53d6\u5f97\u4fa1\u984d\uff08\u672a\u511f\u5374\u6b8b\u9ad8\uff09\u00d7 \u5b9a\u7387\u6cd5\u306e\u511f\u5374\u7387<\/li>\n<\/ul>\n<\/div>\n<p>\u5404\u511f\u5374\u7387\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u8cc7\u6599\uff08\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868\uff09\u304b\u3089\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u571f\u5730\u306f\u5e74\u6570\u306e\u7d4c\u904e\u3068\u3068\u3082\u306b\u4fa1\u5024\u304c\u6e1b\u5c11\u3057\u306a\u3044\u305f\u3081\u3001\u6e1b\u4fa1\u511f\u5374\u3067\u304d\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u7a0e\u52d9\u51e6\u7406\u4e0a\u3001\u5efa\u7269\u3084\u69cb\u7bc9\u7269\u306a\u3069\u3092\u8a08\u7b97\u3059\u308b\u969b\u306f<strong>\u5b9a\u984d\u6cd5<\/strong>\u3092\u4f7f\u3044\u307e\u3059\uff08\u4f1a\u8a08\u4e0a\u306f\u5b9f\u614b\u306b\u5408\u308f\u305b\u3066\u511f\u5374\uff09\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_02.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2100.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 \u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057<\/a><\/p>\n<h2>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u9055\u3044<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u9055\u3044\u306f\u3001\u300c\u5f62\u304c\u306a\u3044\u300d\u304b\u300c\u5f62\u304c\u3042\u308b\u304b\u300d\u3067\u3059\u3002\u5bfe\u5fdc\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u3092\u4ee5\u4e0b\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<table>\n<thead>\n<tr>\n<th colspan=\"2\">\u4ee3\u8868\u7684\u306a\u52d8\u5b9a\u79d1\u76ee<\/th>\n<\/tr>\n<tr>\n<th>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523<\/th>\n<th>\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u7279\u8a31\u6a29<\/td>\n<td>\u571f\u5730<\/td>\n<\/tr>\n<tr>\n<td>\u5b9f\u7528\u65b0\u6848\u6a29<\/td>\n<td>\u5efa\u7269<\/td>\n<\/tr>\n<tr>\n<td>\u501f\u5730\u6a29<\/td>\n<td>\u69cb\u7bc9\u7269<\/td>\n<\/tr>\n<tr>\n<td>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2<\/td>\n<td>\u6a5f\u68b0\u304a\u3088\u3073\u88c5\u7f6e<\/td>\n<\/tr>\n<tr>\n<td>\u306e\u308c\u3093<\/td>\n<td>\u8eca\u4e21\u30fb\u904b\u642c\u5177<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3069\u3061\u3089\u306b\u5206\u985e\u3059\u308b\u304b\u8ff7\u3063\u305f\u5834\u5408\u306f\u3001\u76ee\u306b\u307f\u3048\u308b\u304b\u898b\u3048\u306a\u3044\u304b\u3067\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u305f\u3068\u3048\u3070\u3001\u76ee\u306b\u898b\u3048\u306a\u3044\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u304c\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u5206\u985e\u3055\u308c\u308b\u306e\u306b\u5bfe\u3057\u3001\u76ee\u306b\u898b\u3048\u308b\u5efa\u7269\u306f\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306f\u5f62\u304c\u306a\u3044\u8cc7\u7523<\/h2>\n<p>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\u3001\u7269\u7406\u7684\u306a\u5f62\u614b\u3092\u6301\u305f\u305a1\u5e74\u3092\u8d85\u3048\u3066\u5229\u7528\u3055\u308c\u308b\u8cc7\u7523\u306e\u3053\u3068\u3067\u3059\u3002\u5f62\u304c\u306a\u3044\u304b\u3001\u5f62\u304c\u3042\u308b\u304b\u304c\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u306e\u9055\u3044\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u7279\u8a31\u6a29\u3084\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306a\u3069\u304c\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u5177\u4f53\u4f8b\u3067\u3059\u3002\u4e00\u822c\u7684\u306b\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3092\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u969b\u306f\u3001\u53d6\u5f97\u8cbb\u7528\u3092\u5bfe\u8c61\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u3067\u5272\u3063\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306e\u9055\u3044\u3092\u7406\u89e3\u3057\u305f\u4e0a\u3067\u3001\u4ed5\u8a33\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u56fa\u5b9a\u8cc7\u7523\u306b\u306f\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u304c\u3042\u308a\u307e\u3059\u3002\u7269\u7406\u7684\u306a\u5f62\u614b\u3092\u6301\u3064\u304b\u3001\u6301\u305f\u306a\u3044\u304b\u304c\u4e3b\u306a\u9055\u3044\u3067\u3059\u3002 \u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u306f\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3084\u7279\u8a31\u6a29\u3001\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u306b\u306f\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u6982\u8981\u3060\u3051 [&hellip;]<\/p>\n","protected":false},"author":25,"featured_media":66562,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[58],"tags":[76],"class_list":["post-21316","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-depreciation","tag-fixed-assets"],"acf":{"pdf-dlbox-url":"","templatesbox-title":"\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8","templatesbox-img1-url":"","templatesbox-img1-title":"","templatesbox-img2-url":"","templatesbox-img2-title":"","templatesbox-desc":"\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002","templatesbox-btn-text":"\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b","templatesbox-link":""},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/posts\/21316","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/users\/25"}],"replies":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/comments?post=21316"}],"version-history":[{"count":20,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/posts\/21316\/revisions"}],"predecessor-version":[{"id":80242,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/posts\/21316\/revisions\/80242"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/media\/66562"}],"wp:attachment":[{"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/media?parent=21316"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/categories?post=21316"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-json\/wp\/v2\/tags?post=21316"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}