{"id":24248,"date":"2016-09-16T10:48:44","date_gmt":"2016-09-16T01:48:44","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=24248"},"modified":"2026-01-27T09:50:49","modified_gmt":"2026-01-27T00:50:49","slug":"guarantee-deposits","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/24248\/","title":{"rendered":"\u5dee\u5165\u4fdd\u8a3c\u91d1\u306e\u4ed5\u8a33\u3092\u7406\u89e3\u3057\u3088\u3046\uff01\u5177\u4f53\u4f8b\u3068\u8003\u3048\u65b9\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u5dee\u5165\u4fdd\u8a3c\u91d1\u3068\u306f\u6577\u91d1\u3084\u55b6\u696d\u4fdd\u8a3c\u91d1\u306a\u3069\u3092\u51e6\u7406\u3059\u308b\u305f\u3081\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u3067\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u5dee\u5165\u4fdd\u8a3c\u91d1\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3068\u4f1a\u8a08\u4e0a\u30fb\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u30eb\u30fc\u30eb\u3001\u6577\u91d1\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u4e3b\u306a\u5dee\u5165\u4fdd\u8a3c\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u30bb\u30c3\u30c8\u3067\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u52d8\u5b9a\u79d1\u76ee\u300c\u9577\u671f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/48712\/\" data-internallinksmanager029f6b8e52c=\"426\" title=\"\u524d\u6255\u8cbb\u7528\">\u524d\u6255\u8cbb\u7528<\/a>\u300d\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u5dee\u5165\u4fdd\u8a3c\u91d1\u306e\u57fa\u672c<\/h2>\n<h3>\u5dee\u5165\u4fdd\u8a3c\u91d1\u3068\u306f\uff1f<\/h3>\n<p>\u5dee\u5165\u4fdd\u8a3c\u91d1\u3068\u306f<b>\u50b5\u52d9\u8005\u304c\u50b5\u6a29\u8005\u306b\u5bfe\u3057\u3066\u53d6\u5f15\u3084\u8cc3\u8cb8\u501f\u306e\u5951\u7d04\u306e\u5c65\u884c\u3092\u62c5\u4fdd\u3059\u308b\u305f\u3081\u306b\u5dee\u3057\u5165\u308c\u308b\u73fe\u91d1<\/b>\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u539f\u5247\u5951\u7d04\u7d42\u4e86\u6642\u306b\u5168\u984d\u8fd4\u9084\u3055\u308c\u307e\u3059\u304c\u3001\u4f55\u304b\u554f\u984c\u304c\u8d77\u304d\u308c\u3070\u4e00\u90e8\u5dee\u3057\u5f15\u3044\u3066\u8fd4\u9084\u3055\u308c\u308b\u5834\u5408\u3084\u3001\u5951\u7d04\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u3042\u3089\u304b\u3058\u3081\u305d\u306e\u4e00\u90e8\u304c\u8fd4\u9084\u3055\u308c\u306a\u3044\u3068\u6c7a\u307e\u3063\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5dee\u5165\u4fdd\u8a3c\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u306e\u306f\u6c7a\u7b97\u65e5\u306e\u7fcc\u65e5\u304b\u30891\u5e74\u3092\u8d85\u3048\u3066\u8fd4\u9084\u3055\u308c\u308b\u3082\u306e\u3060\u3051\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u5dee\u5165\u4fdd\u8a3c\u91d1\u306e\u53d6\u308a\u6271\u3044<\/h3>\n<p>\u5dee\u5165\u4fdd\u8a3c\u91d1\u306f\u4f1a\u8a08\u4e0a\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u306e\u8cc7\u7523\u306e\u90e8\u306b\u3042\u305f\u308b\u56fa\u5b9a\u8cc7\u7523\u306e\u300c\u6295\u8cc7\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u300d\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u533a\u5206\u306b\u306f\u6295\u8cc7<a href=\"https:\/\/biz.moneyforward.com\/words\/1034\/\" data-internallinksmanager029f6b8e52c=\"435\" title=\"\u6709\u4fa1\u8a3c\u5238\">\u6709\u4fa1\u8a3c\u5238<\/a>\u3084\u51fa\u8cc7\u91d1\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/1630\/\" data-internallinksmanager029f6b8e52c=\"220\" title=\"\u9577\u671f\u8cb8\u4ed8\u91d1\">\u9577\u671f\u8cb8\u4ed8\u91d1<\/a>\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5dee\u5165\u4fdd\u8a3c\u91d1\u306f\u305d\u306e\u3046\u3061\u300c\u305d\u306e\u4ed6\u300d\u306b\u5206\u985e\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u4e0a\u3053\u306e\u52d8\u5b9a\u79d1\u76ee\u306b\u3064\u3044\u3066\u62bc\u3055\u3048\u3066\u304a\u304f\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e2\u70b9\u3067\u3059\u3002<\/p>\n<p><b>\u30fb<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"572\" title=\"\u6d88\u8cbb\u7a0e\">\u6d88\u8cbb\u7a0e<\/a>\u306e\u8ab2\u7a0e\u5bfe\u8c61\u5916<\/b>\u3002<br \/>\n<b>\u30fb\u500b\u5225\u8a55\u4fa1\u50b5\u6a29\u307e\u305f\u306f\u4e00\u62ec\u8a55\u4fa1\u50b5\u6a29\u3068\u3057\u3066\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/1318\/\" data-internallinksmanager029f6b8e52c=\"70\" title=\"\u8cb8\u5012\u5f15\u5f53\u91d1\">\u8cb8\u5012\u5f15\u5f53\u91d1<\/a>\u306e\u8a2d\u5b9a\u306f\u3067\u304d\u306a\u3044\u3002<\/b><\/p>\n<p>\u500b\u5225\u8a55\u4fa1\u50b5\u6a29\u3068\u306f\u90e8\u5206\u7684\u306b\u56de\u53ce\u304c\u3067\u304d\u306a\u3044\u3068\u60f3\u5b9a\u3055\u308c\u308b\u91d1\u92ad\u50b5\u6a29\u3092\u6307\u3057\u3001\u4e00\u62ec\u8a55\u4fa1\u50b5\u6a29\u3068\u306f\u500b\u5225\u8a55\u4fa1\u50b5\u6a29\u4ee5\u5916\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44284\/\" data-internallinksmanager029f6b8e52c=\"452\" title=\"\u58f2\u639b\u91d1\">\u58f2\u639b\u91d1<\/a>\u3084\u8cb8\u4ed8\u91d1\u306a\u3069\u306e\u91d1\u92ad\u50b5\u6a29\u3092\u6307\u3057\u307e\u3059\u3002\u8cb8\u5012\u5f15\u5f53\u91d1\u3068\u306f\u3053\u308c\u3089\u306e\u91d1\u92ad\u50b5\u6a29\u306e\u3046\u3061\u3001\u4e00\u90e8\u304c\u56de\u53ce\u4e0d\u80fd\u306b\u306a\u308b\u306a\u3069\u306e\u4e8b\u614b\u3092\u60f3\u5b9a\u3057\u3066\u305d\u306e\u984d\u3092\u898b\u7a4d\u3082\u3063\u3066\u304a\u304f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u5dee\u5165\u4fdd\u8a3c\u91d1\u306f\u5951\u7d04\u671f\u9593\u304c\u7d42\u308f\u308b\u3068\u50b5\u52d9\u8005\u306b\u8fd4\u9084\u3092\u8acb\u6c42\u3059\u308b\u6a29\u5229\u304c\u767a\u751f\u3059\u308b\u70b9\u3084\u3001\u901a\u5e38\u7121\u91d1\u5229\u3067\u3042\u308b\u70b9\u306a\u3069\u304b\u3089\u91d1\u92ad\u50b5\u6a29\u3068\u3057\u3066\u5358\u7d14\u306b\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u304c\u7a0e\u52d9\u4e0a\u3067\u304d\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<h3>\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u5dee\u5165\u4fdd\u8a3c\u91d1<\/h3>\n<p>\u9577\u671f\u524d\u6255\u8cbb\u7528\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u5dee\u5165\u4fdd\u8a3c\u91d1\u3068\u540c\u3058\u533a\u5206\u306b\u3042\u308b\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u3002<\/p>\n<p>\u5dee\u5165\u4fdd\u8a3c\u91d1\u3068\u306e\u9055\u3044\u306f\u300c<b>\u8fd4\u9084\u3055\u308c\u308b\u304b\u3001\u3055\u308c\u306a\u3044\u304b<\/b>\u300d\u3067\u3059\u3002\u5dee\u5165\u4fdd\u8a3c\u91d1\u306f\u539f\u5247\u5168\u984d\u8fd4\u9084\u3067\u3059\u304c\u3001\u5951\u7d04\u306b\u3088\u3063\u3066\u8fd4\u9084\u3055\u308c\u306a\u3044\u90e8\u5206\u304c\u3042\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3092\u9577\u671f\u524d\u6255\u8cbb\u7528\u306a\u3069\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u3063\u3066\u51e6\u7406\u3057\u3001\u305d\u306e\u3042\u3068\u511f\u5374\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u9577\u671f\u524d\u6255\u8cbb\u7528\u306b\u8a72\u5f53\u3059\u308b\u90e8\u5206\u306e\u91d1\u984d\u304c20\u4e07\u5186\u672a\u6e80\u3060\u3063\u305f\u5834\u5408\u306f\u3001\u3053\u308c\u3092<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/51819\/\" data-internallinksmanager029f6b8e52c=\"212\" title=\"\u652f\u6255\u624b\u6570\u6599\">\u652f\u6255\u624b\u6570\u6599<\/a>\u306a\u3069\u3068\u3057\u3066\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u306a\u304a\u3001\u6c7a\u7b97\u65e5\u306e\u7fcc\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u8cbb\u7528\u5316\u3055\u308c\u308b\uff08\u8fd4\u9084\u3055\u308c\u306a\u3044\uff09\u3082\u306e\u306f\u3001\u524d\u6255\u8cbb\u7528\u3068\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n<h2>\u5dee\u5165\u4fdd\u8a3c\u91d1\u30004\u3064\u306e\u5177\u4f53\u4f8b<\/h2>\n<h3>\u6577\u91d1<\/h3>\n<p>\u539f\u5247\u5951\u7d04\u671f\u9593\u304c\u7d42\u308f\u308b\u3068\u8fd4\u9084\u3055\u308c\u308b\u70b9\u3001\u901a\u5e38\u306f\u7121\u91d1\u5229\u3067\u3042\u308b\u70b9\u306a\u3069\u6577\u91d1\u306f\u5dee\u5165\u4fdd\u8a3c\u91d1\u306e\u6700\u3082\u308f\u304b\u308a\u3084\u3059\u3044\u4f8b\u3060\u3068\u8a00\u3048\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u306f\u57fa\u672c\u7684\u306b\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3>\u5efa\u8a2d\u5354\u529b\u91d1<\/h3>\n<p><a href=\"https:\/\/biz.moneyforward.com\/words\/1076\/\" data-internallinksmanager029f6b8e52c=\"179\" title=\"\u5efa\u8a2d\u5354\u529b\u91d1\">\u5efa\u8a2d\u5354\u529b\u91d1<\/a>\u3068\u306f\u8cc3\u8cb8\u5951\u7d04\u3092\u3059\u3067\u306b\u7d50\u3093\u3067\u3044\u308b\u5efa\u7269\u306e\u5efa\u8a2d\u6642\u306b\u9810\u8a17\u4fdd\u8a3c\u91d1\u3068\u3057\u3066\u5dee\u3057\u5165\u308c\u308b\u304a\u91d1\u3067\u3059\u3002\u3053\u308c\u306f\u5efa\u7269\u5b8c\u6210\u5f8c\u306b\u8cc3\u8cb8\u5951\u7d04\u304c\u30b9\u30bf\u30fc\u30c8\u3059\u308b\u3068\u3001\u5951\u7d04\u6642\u306b\u5b9a\u3081\u305f\u671f\u65e5\u306b\u8fd4\u9084\u3055\u308c\u307e\u3059\u3002\u5951\u7d04\u306b\u3088\u3063\u3066\u306f\u91d1\u5229\u304c\u767a\u751f\u3057\u3001\u9577\u671f\u524d\u6255\u8cbb\u7528\u306a\u3069\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u55b6\u696d\u4fdd\u8a3c\u91d1<\/h3>\n<p>\u55b6\u696d\u4fdd\u8a3c\u91d1\u3068\u306f\u53d6\u5f15\u5148\u3068\u55b6\u696d\u53d6\u5f15\u3092\u3059\u308b\u969b\u306b\u3001\u50b5\u52d9\u4e0d\u5c65\u884c\u304c\u8d77\u304d\u305f\u3068\u304d\u306e\u305f\u3081\u306b\u5dee\u3057\u5165\u308c\u3066\u304a\u304f\u4fdd\u8a3c\u91d1\u3067\u3059\u3002\u4e00\u822c\u7684\u306b\u7121\u5229\u606f\u3067\u8fd4\u6e08\u671f\u65e5\u306f\u4e0d\u660e\u78ba\u3001\u53d6\u5f15\u984d\u306b\u3088\u3063\u3066\u91d1\u984d\u306e\u5909\u52d5\u304c\u3042\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u306e\u4fdd\u8a3c\u91d1<\/h3>\n<p>\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u306f\u4f1a\u54e1\u304c\u51fa\u8cc7\u3059\u308b\u3068\u3044\u3046\u5f62\u3092\u3068\u308b\u300c\u682a\u4e3b\u65b9\u5f0f\u300d\u3068\u3001\u30b4\u30eb\u30d5\u904b\u55b6\u4f1a\u793e\u304c\u8fd4\u6e08\u7fa9\u52d9\u3092\u8ca0\u3046\u300c\u9810\u8a17\u4fdd\u8a3c\u91d1\u65b9\u5f0f\u300d\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u3053\u306e\u3046\u3061\u9810\u8a17\u4fdd\u8a3c\u91d1\u65b9\u5f0f\u306e\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u306b\u652f\u51fa\u3057\u305f\u5834\u5408\u306f\u3001\u3053\u308c\u3092\u5dee\u5165\u4fdd\u8a3c\u91d1\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u5dee\u5165\u4fdd\u8a3c\u91d1\u306e\u4ed5\u8a33\u4f8b<\/h2>\n<p>\u6700\u5f8c\u306b\u5dee\u5165\u4fdd\u8a3c\u91d1\u306e\u5b9f\u969b\u306e\u4ed5\u8a33\u4f8b\u3092\u898b\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u307e\u305a\u5e97\u8217\u5bb6\u8cc3\u306e\u4fdd\u8a3c\u91d1\u3068\u3057\u306660\u4e07\u5186\u3092\u666e\u901a\u9810\u91d1\u53e3\u5ea7\u304b\u3089\u632f\u308a\u8fbc\u3093\u3060\u3068\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306e\u4ed5\u8a33\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n<table id=\"tablepress-109\" class=\"tablepress tablepress-id-109\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\"><center>\u8cb8\u65b9<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u6577\u91d1\u30fb\u4fdd\u8a3c\u91d1<\/center><\/td><td class=\"column-2\"><center>600,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u666e\u901a\u9810\u91d1<\/center><\/td><td class=\"column-4\"><center>600,000\u5186<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-109 from cache 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id=\"tablepress-110\" class=\"tablepress tablepress-id-110 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\"><center>\u8cb8\u65b9<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u6577\u91d1\u30fb\u4fdd\u8a3c\u91d1<\/center><\/td><td class=\"column-2\"><center>300,000\u5186<\/center><\/td><td rowspan=\"2\" class=\"column-3\"><center>\u666e\u901a\u9810\u91d1<\/center><\/td><td rowspan=\"2\" class=\"column-4\"><center>600,000\u5186<\/center><\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\"><center>\u9577\u671f\u524d\u6255\u8cbb\u7528<\/center><\/td><td class=\"column-2\"><center>300,000\u5186<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-110 from cache 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href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/postal-charges\/\" target=\"_blank\" rel=\"noopener\">\u90f5\u4fbf\u4ee3\u306b\u3064\u3044\u3066\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u30dd\u30a4\u30f3\u30c83\u9078<\/a><br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/how-to-corporate-tax-return\/\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01<\/a><br \/>\n\u30fb<a href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/deferred-income-tax-asset\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u304a\u3051\u308b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3068\u306f\uff1f<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5dee\u5165\u4fdd\u8a3c\u91d1\u3068\u306f\u6577\u91d1\u3084\u55b6\u696d\u4fdd\u8a3c\u91d1\u306a\u3069\u3092\u51e6\u7406\u3059\u308b\u305f\u3081\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u5dee\u5165\u4fdd\u8a3c\u91d1\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3068\u4f1a\u8a08\u4e0a\u30fb\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u30eb\u30fc\u30eb\u3001\u6577\u91d1\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u4e3b\u306a\u5dee\u5165\u4fdd\u8a3c\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002 \u307e\u305f\u30bb\u30c3\u30c8\u3067\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u52d8\u5b9a\u79d1\u76ee\u300c\u9577 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