{"id":21886,"date":"2016-01-19T10:12:27","date_gmt":"2016-01-19T01:12:27","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=21886"},"modified":"2026-04-22T18:03:39","modified_gmt":"2026-04-22T09:03:39","slug":"fixed-assets-relief-measure","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/21886\/","title":{"rendered":"\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3082\u8efd\u6e1b\u63aa\u7f6e\u3067\u6e1b\u7a0e\uff01\u7d0d\u671f\u306f\uff1f\u8ab2\u7a0e\u8cc7\u7523\u3084\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306f\uff1f"},"content":{"rendered":"<p>\u7a0e\u91d1\u306b\u306f\u3001\u6240\u5f97\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1(\u6240\u5f97\u7a0e\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u306a\u3069)\u3084\u6d88\u8cbb\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1(<a 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title=\"\u6d88\u8cbb\u7a0e\">\u6d88\u8cbb\u7a0e<\/a>\u3001\u9152\u7a0e\u306a\u3069)\u306e\u307b\u304b\u3001\u8cc7\u7523\u306e\u6240\u6709\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u4ee3\u8868\u7684\u306a\u7a0e\u91d1\u304c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3067\u3059\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u3053\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u7d0d\u671f\u3084\u6e1b\u7a0e\u3068\u306a\u308b\u8efd\u6e1b\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3082\u8aac\u660e\u3057\u307e\u3059\u306e\u3067\u3001\u662f\u975e\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u5730\u65b9\u7a0e\u3067\u3042\u308b\u7279\u6027\u4e0a\u3001\u81ea\u6cbb\u4f53\u306b\u3088\u308a\u53d6\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u6771\u4eac23\u533a\u3092\u4f8b\u306b\u89e3\u8aac\u3057\u307e\u3059\u306e\u3067\u3001\u3054\u81ea\u8eab\u306e\u81ea\u6cbb\u4f53\u3067\u306e\u53d6\u308a\u6271\u3044\u306e\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n 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id=\"post-below-intro\"><\/div><h2>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3068\u305d\u306e\u7d0d\u671f<\/h2>\n<p>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3068\u306f\u3001\u6bce\u5e741\u67081\u65e5\u6642\u70b9\u3067\u6240\u6709\u3057\u3066\u3044\u308b\u571f\u5730\u3001\u5bb6\u5c4b\u3001\u511f\u5374\u8cc7\u7523\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306a\u5bfe\u8c61\u8cc7\u7523\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"pr\">\u25cf\u571f\u5730<br \/>\n\u7530\u3093\u307c\u3084\u7551\u3001\u5b85\u5730\u306a\u3069<br \/>\n\u25cf\u5bb6\u5c4b<br \/>\n\u4f4f\u5bb6\u3001\u5e97\u8217\u3001\u5de5\u5834\u3001\u5009\u5eab\u306a\u3069<br \/>\n\u25cf\u511f\u5374\u8cc7\u7523<br 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href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"pr\">\u25cf\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u4eba\u304c\u5229\u7528\u3057\u3066\u3044\u308b<br \/>\n\u25cf\u9053\u8def\u5e45\u304c1.8m\u4ee5\u4e0a\u3067\u3042\u308b<br \/>\n\u25cf\u516c\u9053\u304b\u3089\u516c\u9053\u306b\u901a\u3058\u3066\u3044\u308b<br 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style=\"color: #036;\"><b>\u300c\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85\u306b\u5bfe\u3059\u308b\u8efd\u6e1b\u63aa\u7f6e\u300d<\/b><\/span><\/p>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\u8981\u4ef6<br \/>\n\u25cf\u5e73\u621021\u5e746\u67084\u65e5\u304b\u3089\u5e73\u621030\u5e743\u670831\u65e5\u307e\u3067\u306b\u3001\u65b0\u7bc9\u3055\u308c\u305f\u4f4f\u5b85\u3067\u3042\u308b\u3053\u3068<br \/>\n\u25cf\u9577\u671f\u512a\u826f\u4f4f\u5b85\u306e\u666e\u53ca\u306e\u4fc3\u9032\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c10\u6761\u7b2c2\u53f7\u306b\u898f\u5b9a\u3059\u308b\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85\u3067\u3042\u308b\u3053\u3068<br \/>\n\u25cf\u5c45\u4f4f\u90e8\u5206\u306e\u5e8a\u9762\u7a4d\u306e\u5272\u5408\u304c\u5f53\u8a72\u5bb6\u5c4b\u306e2\u5206\u306e1\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<br \/>\n\u25cf1\u6238\u3042\u305f\u308a\u306e\u5e8a\u9762\u7a4d\u304c50\u33a1\u4ee5\u4e0a280\u33a1\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<br \/>\n\u25cf\u65b0\u7bc9\u3057\u305f\u5e74\u306e\u7fcc\u5e74\u306e1\u670831\u65e5\u307e\u3067\u306b\u6e1b\u984d\u306e\u7533\u8acb\u3092\u3057\u3066\u3044\u308b\u3053\u3068<\/div>\n<p><b>\u25a0\u6e1b\u514d\u3055\u308c\u308b\u671f\u9593\u30fb\u7a0e\u984d<\/b><br \/>\n\u65b0\u305f\u306b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5e74\u5ea6\u304b\u30895\u5e74\u5ea6\u5206(3\u968e\u5efa\u4ee5\u4e0a\u306e\u8010\u706b\u30fb\u6e96\u8010\u706b\u5efa\u7bc9\u7269\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u30017\u5e74\u5ea6\u5206)\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u984d\u306e2\u5206\u306e1\u304c\u6e1b\u984d\u3055\u308c\u307e\u3059(1\u6238\u3042\u305f\u308a\u5e8a\u9762\u7a4d120\u33a1\u76f8\u5f53\u5206\u307e\u3067\u304c\u9650\u5ea6)\u3002<\/p>\n<p><span style=\"color: #036;\"><b>\u300c\u8010\u9707\u5316\u306e\u305f\u3081\u306e\u5efa\u66ff\u3048\u3092\u884c\u3063\u305f\u4f4f\u5b85\u306b\u5bfe\u3059\u308b\u8efd\u6e1b\u63aa\u7f6e\u300d<\/b><\/span><\/p>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\u8981\u4ef6<br \/>\n\u25cf\u662d\u548c57\u5e741\u67081\u65e5\u4ee5\u524d\u304b\u3089\u3042\u308b\u5bb6\u5c4b\u3092\u53d6\u308a\u58ca\u3057\u3001\u5f53\u8a72\u5bb6\u5c4b\u306b\u4ee3\u3048\u3066\u5e73\u621021\u5e741\u67082\u65e5\u304b\u3089\u5e73\u621030\u5e743\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u65b0\u7bc9\u3055\u308c\u305f\u4f4f\u5b85\u3067\u3042\u308b\u3053\u3068<br \/>\n\u25cf\u65b0\u7bc9\u3055\u308c\u305f\u4f4f\u5b85\u306e\u5c45\u4f4f\u90e8\u5206\u306e\u5272\u5408\u304c\u5f53\u8a72\u5bb6\u5c4b\u306e2\u5206\u306e1\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<br \/>\n\u25cf\u5efa\u66ff\u3048\u524d\u306e\u5bb6\u5c4b\u3092\u53d6\u308a\u58ca\u3057\u305f\u65e5\u306e\u524d\u5f8c\u5e74\u54041\u5e74\u4ee5\u5185\u306b\u65b0\u7bc9\u3055\u308c\u305f\u4f4f\u5b85\u3067\u3042\u308b\u3053\u3068<br \/>\n\u25cf\u5efa\u66ff\u3048\u524d\u306e\u5bb6\u5c4b\u3068\u65b0\u7bc9\u3055\u308c\u305f\u4f4f\u5b85\u304c\u3068\u3082\u306b\u6771\u4eac23\u533a\u5185\u306b\u3042\u308b\u3053\u3068<br \/>\n\u25cf\u65b0\u7bc9\u3055\u308c\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e\u7fcc\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3044\u3066\u3001\u5efa\u66ff\u3048\u524d\u306e\u5bb6\u5c4b\u3092\u53d6\u308a\u58ca\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3051\u308b\u6240\u6709\u8005\u3068\u3001\u540c\u4e00\u306e\u8005\u304c\u6240\u6709\u3059\u308b\u4f4f\u5b85\u3067\u3042\u308b\u3053\u3068<br \/>\n\u25cf\u65b0\u7bc9\u3055\u308c\u305f\u4f4f\u5b85\u306b\u3064\u3044\u3066\u3001\u691c\u67fb\u6e08\u8a3c\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u3053\u3068<br \/>\n\u25cf\u65b0\u7bc9\u3055\u308c\u305f\u5e74\u306e\u7fcc\u3005\u5e74\u306e2\u6708\u672b\u307e\u3067\u306b\u6e1b\u984d\u306e\u7533\u8acb\u3092\u3057\u3066\u3044\u308b\u3053\u3068<\/div>\n<p><b>\u25a0\u6e1b\u514d\u3055\u308c\u308b\u671f\u9593\u30fb\u7a0e\u984d<\/b><br \/>\n\u65b0\u7bc9\u5f8c\u65b0\u305f\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u5e74\u5ea6\u304b\u30893\u5e74\u5ea6\u5206\u306b\u3064\u3044\u3066\u5168\u984d\u6e1b\u514d<\/p>\n<p><span style=\"color: #036;\"><b>\u300c\u8010\u9707\u5316\u306e\u305f\u3081\u306e\u6539\u4fee\u3092\u884c\u3063\u305f\u4f4f\u5b85\u306b\u5bfe\u3059\u308b\u8efd\u6e1b\u63aa\u7f6e\u300d<\/b><\/span><\/p>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\u8981\u4ef6<br \/>\n\u25cf\u662d\u548c57\u5e741\u67081\u65e5\u4ee5\u524d\u304b\u3089\u3042\u308b\u5bb6\u5c4b\u3067\u3001\u5e73\u621020\u5e741\u67082\u65e5\u304b\u3089\u5e73\u621030\u5e743\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u8010\u9707\u5316\u306e\u305f\u3081\u306e\u6539\u4fee\u3092\u884c\u3063\u305f\u4f4f\u5b85\u3067\u3042\u308b\u3053\u3068<br \/>\n\u25cf\u8010\u9707\u6539\u4fee\u5f8c\u306e\u5bb6\u5c4b\u306e\u5c45\u4f4f\u90e8\u5206\u306e\u5272\u5408\u304c\u5f53\u8a72\u5bb6\u5c4b\u306e2\u5206\u306e1\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<br \/>\n\u25cf\u8010\u9707\u6539\u4fee\u8cbb\u7528\u304c1\u6238\u3042\u305f\u308a50\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u3053\u3068(\u305f\u3060\u3057\u3001\u5e73\u621025\u5e743\u670831\u65e5\u307e\u3067\u306b\u6539\u4fee\u5de5\u4e8b\u306e\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u5834\u5408\u306f30\u4e07\u5186\u4ee5\u4e0a)<br \/>\n\u25cf\u8010\u9707\u57fa\u6e96\u306b\u9069\u5408\u3057\u305f\u5de5\u4e8b\u3067\u3042\u308b\u3053\u3068\u306e\u8a3c\u660e\u66f8\u3092\u53d7\u3051\u3066\u3044\u308b\u3053\u3068<br \/>\n\u25cf\u6539\u4fee\u304c\u5b8c\u4e86\u3057\u305f\u65e5\u304b\u30893\u30f6\u6708\u4ee5\u5185\u306b\u6e1b\u984d\u306e\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u3053\u3068<\/div>\n<p><b>\u25a0\u6e1b\u514d\u3055\u308c\u308b\u671f\u9593\u30fb\u7a0e\u984d<\/b><br \/>\n\u6539\u4fee\u5b8c\u4e86\u65e5\u306e\u7fcc\u5e74\u5ea61\u5e74\u5ea6\u5206(\u901a\u884c\u969c\u5bb3\u65e2\u5b58\u8010\u9707\u4e0d\u9069\u683c\u5efa\u7bc9\u7269\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f2\u5e74\u5ea6\u5206)\u306b\u3064\u3044\u3066\u4f4f\u5b851\u6238\u3042\u305f\u308a120\u33a1\u306e\u5e8a\u9762\u7a4d\u76f8\u5f53\u5206\u307e\u3067\u5168\u984d\u6e1b\u514d<\/p>\n<p><span style=\"color: #036;\"><b>\u300c\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6539\u4fee\u3092\u884c\u3063\u305f\u4f4f\u5b85\u306b\u5bfe\u3059\u308b\u8efd\u6e1b\u63aa\u7f6e\u300d<\/b><\/span><\/p>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\u8981\u4ef6<br \/>\n\u25cf\u5e73\u621028\u5e744\u67081\u65e5\u304b\u3089\u5e73\u621030\u5e743\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u6cd5\u4ee4\u3067\u5b9a\u3081\u308b\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6539\u4fee\u5de5\u4e8b\u304c\u884c\u308f\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068<br \/>\n\u25cf\u5c45\u4f4f\u90e8\u5206\u306e\u5272\u5408\u304c\u5f53\u8a72\u5bb6\u5c4b\u306e2\u5206\u306e1\u4ee5\u4e0a\u3042\u308b\u3053\u3068<br \/>\n\u25cf\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6539\u4fee\u5de5\u4e8b\u8cbb\u7528\u304c\u4e00\u6238\u3042\u305f\u308a50\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u3053\u3068<br 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