{"id":22896,"date":"2016-04-22T11:17:56","date_gmt":"2016-04-22T02:17:56","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=22896"},"modified":"2026-02-05T13:27:08","modified_gmt":"2026-02-05T04:27:08","slug":"straight-line-depreciation","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/22896\/","title":{"rendered":"\u5b9a\u984d\u6cd5\u3068\u65e7\u5b9a\u984d\u6cd5\u306e\u9055\u3044\u3092\u7406\u89e3\u3057\u3088\u3046"},"content":{"rendered":"

\u5b9a\u984d\u6cd5\u306b\u3088\u308b\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5<\/a>\u306f\u3001\u7a0e\u5236\u6539\u6b63\u524d\u306e\u300c\u65e7\u5b9a\u984d\u6cd5\u300d\u3068\u3001\u7a0e\u5236\u6539\u6b63\u5f8c\u306e\u300c\u5b9a\u984d\u6cd5\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u5236\u6539\u6b63\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3066\u3001\u305d\u308c\u305e\u308c\u511f\u5374\u7387\u3084\u8a08\u7b97\u65b9\u6cd5\u304c\u5909\u66f4\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u4eca\u56de\u306f\u5b9a\u984d\u6cd5\u3068\u65e7\u5b9a\u984d\u6cd5\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u5b9f\u969b\u306b\u511f\u5374\u984d\u3092\u8a08\u7b97\u3057\u305f\u7d50\u679c\u3092\u65e7\u5b9a\u984d\u6cd5\u3068\u5b9a\u984d\u6cd5\u3067\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u65e7\u5b9a\u984d\u6cd5\u3067\u6e1b\u4fa1\u511f\u5374\u3057\u3066\u3044\u305f\u8cc7\u7523\u3092\u76f8\u7d9a\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3082\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

<\/div>

\u65e7\u5b9a\u984d\u6cd5\u306b\u3088\u308b\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5<\/h2>\n

\u5e73\u621019\u5e74\u5ea6\u306b\u884c\u306a\u308f\u308c\u305f\u7a0e\u5236\u6539\u6b63\u306b\u3088\u3063\u3066\u3001\u305d\u308c\u307e\u3067\u306e\u5b9a\u984d\u6cd5\u306f\u6539\u6b63\u5f8c\u306e\u5b9a\u984d\u6cd5\u3068\u533a\u5225\u3059\u308b\u305f\u3081\u306b\u300c\u65e7\u5b9a\u984d\u6cd5<\/b>\u300d\u3068\u547c\u3070\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n

\u511f\u5374\u984d\u3092\u8a08\u7b97\u3059\u308b\u4e0a\u3067\u511f\u5374\u7387\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u511f\u5374\u7387\u306f\u8010\u7528\u5e74\u6570\u7701\u4ee4\u5225\u88687\u306e\u5e73\u621019\u5e743\u670831\u65e5\u4ee5\u524d\u306b\u53d6\u5f97\u3092\u3055\u308c\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u8868\u3067\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n

\u53d6\u5f97\u4fa1\u984d500\u4e07\u5186\u8010\u7528\u5e74\u65705\u5e74\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u65e7\u5b9a\u984d\u6cd5\u306b\u3088\u308a\u511f\u5374\u984d\u3092\u6c42\u3081\u308b\u5834\u5408\u3001\u8010\u7528\u5e74\u6570\u7701\u4ee4\u5225\u88687\u304b\u3089\u65e7\u5b9a\u984d\u6cd5\u306e\u511f\u5374\u73870.200\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n

\u3055\u3089\u306b\u65e7\u5b9a\u984d\u6cd5\u3067\u306f\u6b8b\u5b58\u4fa1\u984d<\/a>\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u306b\u5bfe\u3057\u3066\u511f\u5374\u7387\u3092\u639b\u3051\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u8a08\u7b97\u5f0f\u306f\u3001<\/p>\n

\u65e7\u5b9a\u984d\u6cd5\u306b\u3088\u308b\u511f\u5374\u984d\uff1d\uff08\u53d6\u5f97\u4fa1\u984d\uff0d\u6b8b\u5b58\u4fa1\u984d\uff09\u00d7\u511f\u5374\u7387<\/b><\/p>\n

\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u6b8b\u5b58\u4fa1\u984d\u306f\u8010\u7528\u5e74\u6570\u7701\u4ee4\u5225\u886811\u306e\u5e73\u621019\u5e743\u670831\u65e5\u4ee5\u524d\u306b\u53d6\u5f97\u3092\u3055\u308c\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u6b8b\u5b58\u5272\u5408\u8868\u3092\u53c2\u7167\u3057\u3001\u4e0a\u8a18\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u304c\u5225\u8868\u7b2c1\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\u3066\u6b8b\u5b58\u5272\u540810\/100\u3092\u4f7f\u7528\u3057\u3066\u8a08\u7b97\u3059\u308b\u305f\u3081\u3001<\/p>\n

\u65e7\u5b9a\u984d\u6cd5\u306b\u3088\u308b\u511f\u5374\u984d\uff1d\u53d6\u5f97\u4fa1\u984d\u00d790%\u00d7\u511f\u5374\u7387<\/b><\/p>\n

\u306b\u3088\u3063\u3066\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t
<\/td>\u511f\u5374\u984d<\/th>\u511f\u5374\u7d2f\u8a08\u984d<\/th>\n<\/tr>\n<\/thead>\n
1\u5e74\u76ee<\/td>900,000\u5186<\/td>900,000\u5186<\/td>\n<\/tr>\n
2\u5e74\u76ee<\/td>900,000\u5186<\/td>1,800,000\u5186<\/td>\n<\/tr>\n
3\u5e74\u76ee<\/td>900,000\u5186<\/td>2,700,000\u5186<\/td>\n<\/tr>\n
4\u5e74\u76ee<\/td>900,000\u5186<\/td>3,600,000\u5186<\/td>\n<\/tr>\n
5\u5e74\u76ee<\/td>900,000\u5186<\/td>4,500,000\u5186<\/td>\n<\/tr>\n
6\u5e74\u76ee<\/td>250,000\u5186<\/td>4,750,000\u5186<\/td>\n<\/tr>\n
7\u5e74\u76ee<\/td>50,000\u5186<\/td>4,800,000\u5186<\/td>\n<\/tr>\n
8\u5e74\u76ee<\/td>50,000\u5186<\/td>4,850,000\u5186<\/td>\n<\/tr>\n
9\u5e74\u76ee<\/td>50,000\u5186<\/td>4,900,000\u5186<\/td>\n<\/tr>\n
10\u5e74\u76ee<\/td>50,000\u5186<\/td>4,950,000\u5186<\/td>\n<\/tr>\n
11\u5e74\u76ee<\/td>49,999\u5186<\/td>4,999,999\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n\uff08\u53c2\u8003\uff1a\u65e7\u5b9a\u984d\u6cd5\u3068\u65e7\u5b9a\u7387\u6cd5\u306b\u3088\u308b\u6e1b\u4fa1\u511f\u5374(\u5e73\u621019\u5e743\u670831\u65e5\u4ee5\u524d\u306b\u53d6\u5f97\u3057\u305f\u5834\u5408)\uff5c\u56fd\u7a0e\u5e81HP<\/a>\uff09<\/p>\n

6\u5e74\u76ee\u3067\u53d6\u5f97\u4fa1\u984d\u5168\u4f53\u306e95%\u304c\u511f\u5374\u3055\u308c\u305f\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u511f\u5374\u984d\u306e\u8a08\u7b97\u5f0f\u304c\u5909\u308f\u308a\u3001<\/p>\n

6\u5e74\u76ee\u306e\u511f\u5374\u984d\uff1d\u671f\u9996\u5e33\u7c3f\u4fa1\u984d\uff0d\u53d6\u5f97\u4fa1\u984d\u00d75%
\n\uff1d\uff08500\u4e07\u5186\uff0d450\u4e07\u5186\uff09\uff0d500\u4e07\u5186\u00d75%
\n\uff1d50\u4e07\u5186\uff0d25\u4e07\u5186
\n\uff1d25\u4e07\u5186
\n\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

7\u5e74\u76ee\u4ee5\u964d\u306e\u511f\u5374\u984d\u306f\u3001(\u671f\u9996\u5e33\u7c3f\u4fa1\u984d\uff0d1\u5186)\u00f75\u306b\u8a08\u7b97\u5f0f\u304c\u5909\u308f\u308b\u305f\u3081\u3001
\n\uff1d(500\u4e07\u5186-475\u4e07\u5186\uff0d1\u5186)\u00f75
\n\uff1d49,999.8\u225250,000\u5186
\n\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u5b9a\u984d\u6cd5\u306b\u3088\u308b\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5<\/h2>\n

\u5e73\u621019\u5e74\u7a0e\u5236\u6539\u6b63\u5f8c\u306e\u5b9a\u984d\u6cd5\u306b\u3088\u308b\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u305d\u308c\u307e\u3067\u4f7f\u7528\u3057\u3066\u3044\u305f\u6b8b\u5b58\u4fa1\u984d\u304c\u5ec3\u6b62\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n

\u8a08\u7b97\u3059\u308b\u4e0a\u3067\u5fc5\u8981\u306a\u511f\u5374\u7387\u306f\u3001\u8010\u7528\u5e74\u6570\u7701\u4ee4\u5225\u88688\u306e\u5e73\u621019\u5e744\u67081\u65e5\u4ee5\u524d\u306b\u53d6\u5f97\u3092\u3055\u308c\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u5b9a\u984d\u6cd5\u306e\u511f\u5374\u7387\u8868\u3067\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n

\u65e7\u5b9a\u984d\u6cd5\u3068\u540c\u3058\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u6539\u6b63\u5f8c\u306e\u5b9a\u984d\u6cd5\u306b\u3088\u3063\u3066\u8a08\u7b97\u3059\u308b\u5834\u5408\u3001
\n\u30fb\u53d6\u5f97\u4fa1\u984d500\u4e07\u5186
\n\u30fb\u8010\u7528\u5e74\u65705\u5e74
\n\u30fb\u511f\u5374\u73870.200
\n\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n

\u5b9a\u984d\u6cd5\u306b\u3088\u308b\u511f\u5374\u984d\u3092\u6c42\u3081\u308b\u8a08\u7b97\u5f0f\u306f\u3001
\n\u5b9a\u984d\u6cd5\u306b\u3088\u308b\u511f\u5374\u984d\uff1d\u53d6\u5f97\u4fa1\u984d\u00d7\u5b9a\u984d\u6cd5\u306e\u511f\u5374\u7387<\/b>
\n\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t
<\/td>\u511f\u5374\u984d<\/th>\u511f\u5374\u7d2f\u8a08\u984d<\/th>\n<\/tr>\n<\/thead>\n
1\u5e74\u76ee<\/td>1,000,000\u5186<\/td>1,000,000\u5186<\/td>\n<\/tr>\n
2\u5e74\u76ee<\/td>1,000,000\u5186<\/td>2,000,000\u5186<\/td>\n<\/tr>\n
3\u5e74\u76ee<\/td>1,000,000\u5186<\/td>3,000,000\u5186<\/td>\n<\/tr>\n
4\u5e74\u76ee<\/td>1,000,000\u5186<\/td>4,000,000\u5186<\/td>\n<\/tr>\n
5\u5e74\u76ee<\/td>999,999\u5186<\/td>4,999,999\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n\uff08\u53c2\u8003\uff1a\u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u306b\u3088\u308b\u6e1b\u4fa1\u511f\u5374(\u5e73\u621019\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3059\u308b\u5834\u5408)\uff5c\u56fd\u7a0e\u5e81HP<\/a>\uff09<\/p>\n

\u8010\u7528\u5e74\u6570\u306e\u6700\u5f8c\u306e\u5e74\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u4fa1\u984d\u304c1\u5186\u3068\u306a\u308b\u984d\u306b\u306a\u308b\u3088\u3046\u306b\u511f\u5374\u3057\u307e\u3059\u3002<\/p>\n

\u65e7\u5b9a\u984d\u6cd5\u3068\u5b9a\u984d\u6cd5\u306e\u511f\u5374\u984d\u3092\u6bd4\u8f03\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002
\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t
<\/td>\u65e7\u5b9a\u984d\u6cd5\u306b\u3088\u308b\u511f\u5374\u984d<\/th>\u511f\u5374\u5272\u5408<\/th>\u5b9a\u984d\u6cd5\u306b\u3088\u308b\u511f\u5374\u984d<\/th>\u511f\u5374\u5272\u5408<\/th>\n<\/tr>\n<\/thead>\n
1\u5e74\u76ee<\/td>900,000\u5186<\/td>18%<\/td>1,000,000\u5186<\/td>20%<\/td>\n<\/tr>\n
2\u5e74\u76ee<\/td>900,000\u5186<\/td>36%<\/td>1,000,000\u5186<\/td>40%<\/td>\n<\/tr>\n
3\u5e74\u76ee<\/td>900,000\u5186<\/td>54%<\/td>1,000,000\u5186<\/td>60%<\/td>\n<\/tr>\n
4\u5e74\u76ee<\/td>900,000\u5186<\/td>72%<\/td>1,000,000\u5186<\/td>80%<\/td>\n<\/tr>\n
5\u5e74\u76ee<\/td>900,000\u5186<\/td>90%<\/td>999,999\u5186<\/td>99%<\/td>\n<\/tr>\n
6\u5e74\u76ee<\/td>250,000\u5186<\/td>95%<\/td>-<\/td>-<\/td>\n<\/tr>\n
7\u5e74\u76ee<\/td>50,000\u5186<\/td>96%<\/td>-<\/td>-<\/td>\n<\/tr>\n
8\u5e74\u76ee<\/td>50,000\u5186<\/td>97%<\/td>-<\/td>-<\/td>\n<\/tr>\n
9\u5e74\u76ee<\/td>50,000\u5186<\/td>98%<\/td>-<\/td>-<\/td>\n<\/tr>\n
10\u5e74\u76ee<\/td>50,000\u5186<\/td>99%<\/td>-<\/td>-<\/td>\n<\/tr>\n
11\u5e74\u76ee<\/td>49,999\u5186<\/td>99%<\/td>-<\/td>-<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/p>\n

\u3069\u3061\u3089\u30825\u5e74\u76ee\u306790%\u4ee5\u4e0a\u306e\u511f\u5374\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u72b6\u614b\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u6539\u6b63\u5f8c\u306e\u5b9a\u984d\u6cd5\u306e\u307b\u3046\u306f\u6b8b\u5b58\u4fa1\u984d\u3092\u5dee\u3057\u5f15\u304b\u306a\u3044\u5206\u3060\u3051\u3001\u511f\u5374\u3059\u308b\u30b9\u30d4\u30fc\u30c9\u304c\u4e0a\u304c\u3063\u3066\u3044\u308b<\/b>\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n

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