{"id":24708,"date":"2016-10-24T11:09:40","date_gmt":"2016-10-24T02:09:40","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=24708"},"modified":"2024-08-08T15:01:06","modified_gmt":"2024-08-08T06:01:06","slug":"reserve-for-special-depreciation","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/24708\/","title":{"rendered":"\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u3068\u306f\uff1f\u30e1\u30ea\u30c3\u30c8\u304b\u3089\u4ed5\u8a33\u65b9\u5f0f\u307e\u3067\u89e3\u8aac\uff01"},"content":{"rendered":"<p>\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u306f\u7279\u5225\u511f\u5374\u3092\u3059\u308b\u305f\u3081\u306b\u7a4d\u307f\u7acb\u3066\u308b\u304a\u91d1\u3092\u6307\u3057\u307e\u3059\u3002\u3053\u308c\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u3082\u305d\u3082\u300c\u7279\u5225\u511f\u5374\u3068\u306f\u3069\u3093\u306a\u3082\u306e\u304b\u300d\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u7279\u5225\u511f\u5374\u306e\u5b9a\u7fa9\u3084\u4f1a\u8a08\u4e0a\u306e\u6a5f\u80fd\u3001\u7a2e\u985e\u306a\u3069\u3092\u89e3\u8aac\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u306e\u5b9a\u7fa9\u3068<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/21688\/\" data-internallinksmanager029f6b8e52c=\"338\" title=\"\u8ca1\u52d9\u8af8\u8868\">\u8ca1\u52d9\u8af8\u8868<\/a>\u3067\u306e\u4f4d\u7f6e\u4ed8\u3051\u3001\u305d\u3057\u3066\u4ed5\u8a33\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u7279\u5225\u511f\u5374\u3068\u306f\uff1f<\/h2>\n<h3>\u7279\u5225\u511f\u5374\u306e\u5b9a\u7fa9\u3068\u6a5f\u80fd<\/h3>\n<p>\u307e\u305a\u306f\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u306e\u524d\u63d0\u3068\u306a\u308b\u7279\u5225\u511f\u5374\u306e\u5b9a\u7fa9\u3092\u77e5\u3063\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u7279\u5225\u511f\u5374\u3068\u306f\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306b\u57fa\u3065\u3044\u3066\u3001<b>\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u56fa\u5b9a\u8cc7\u7523\u306b\u3064\u3044\u3066\u901a\u5e38\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>\u4ee5\u5916\u306b\u7279\u5225\u306a\u511f\u5374\u984d\u3092\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u308b<\/b>\u7279\u5225\u306a\u6e1b\u4fa1\u511f\u5374\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u653f\u7b56\u7684\u898b\u5730\u304b\u3089\u306e\u8ab2\u7a0e\u306e\u5ef6\u671f\u3092\u76ee\u7684\u3068\u3057\u3066\u304a\u308a\u3001\u5b9f\u8cea\u7684\u306a\u56fd\u304b\u3089\u306e\u7121\u5229\u5b50\u878d\u8cc7\u6a5f\u80fd\u3092\u679c\u305f\u3057\u3066\u3044\u307e\u3059\u3002\u3068\u3044\u3046\u306e\u3082\u7279\u5225\u511f\u5374\u306f\u901a\u5e38\u306e\u6e1b\u4fa1\u511f\u5374(\u666e\u901a\u511f\u5374)\u3088\u308a\u3082\u591a\u304f\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3067\u304d\u3001\u5229\u76ca\u6e1b\u30fb\u7bc0\u7a0e\u52b9\u679c\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u53d6\u5f97\u4fa1\u984d\u306b\u5fdc\u3058\u305f\u91d1\u984d\u3057\u304b\u640d\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u6700\u7d42\u7684\u306a\u640d\u91d1\u7b97\u5165\u984d\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u7279\u5225\u511f\u5374\u306b\u306f\u640d\u91d1\u7b97\u5165\u6642\u671f\u3092\u65e9\u3081\u3001\u7a0e\u91d1\u306e\u652f\u6255\u3044\u3092\u7e70\u308a\u5ef6\u3079\u308b\u52b9\u679c\u304c\u3042\u308b\u306e\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3053\u308c\u306f\u5b9f\u8cea\u7684\u306b<b>\u56fd\u304b\u3089\u7bc0\u7a0e\u3068\u3044\u3046\u5f62\u3067\u7121\u5229\u5b50\u306e\u878d\u8cc7\u3092\u53d7\u3051\u3066\u3044\u308b<\/b>\u3001\u3068\u3044\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u69d8\u3005\u306a\u7279\u5225\u511f\u5374\u5236\u5ea6<\/h3>\n<p>\u7279\u5225\u511f\u5374\u5236\u5ea6\u306b\u306f\u69d8\u3005\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"pr\">\u30fb\u4e2d\u5c0f\u4f01\u696d\u7b49\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236(\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52228\/\" data-internallinksmanager029f6b8e52c=\"374\" title=\"\u7a0e\u984d\u63a7\u9664\">\u7a0e\u984d\u63a7\u9664<\/a>)<br \/>\n\u30fb\u30a8\u30cd\u30eb\u30ae\u30fc\u9700\u7d66\u69cb\u9020\u6539\u9769\u63a8\u9032\u7a0e\u5236(\u30a8\u30cd\u30eb\u30ae\u30fc\u9700\u7d66\u69cb\u9020\u6539\u9769\u63a8\u9032\u8a2d\u5099\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664)<br \/>\n\u30fb\u5b50\u80b2\u3066\u652f\u63f4\u7a0e\u5236(\u4e8b\u696d\u6240\u5185\u8a17\u5150\u65bd\u8a2d\u7b49\u306e\u5272\u5897\u511f\u5374)<br \/>\n\u30fb\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236(\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664)<br \/>\n\u30fb\u74b0\u5883\u95a2\u9023\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236(\u30a8\u30cd\u30eb\u30ae\u30fc\u74b0\u5883\u8ca0\u8377\u4f4e\u6e1b\u63a8\u9032\u8a2d\u5099\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664)<\/div>\n<p>\u4e2d\u5c0f\u4f01\u696d\u7b49\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3067\u3042\u308c\u3070<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/334\/\" data-internallinksmanager029f6b8e52c=\"469\" title=\"\u8cc7\u672c\u91d1\">\u8cc7\u672c\u91d1<\/a>\u307e\u305f\u306f\u51fa\u8cc7\u984d\u3084\u5f93\u696d\u54e1\u6570\u3001\u300c\u6a5f\u68b0\u7b49\u300d\u306b\u3064\u3044\u3066\u306e\u7a2e\u985e\u3084\u91d1\u984d\u306a\u3069\u306b\u3064\u3044\u3066\u306e\u8981\u4ef6\u304c\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u74b0\u5883\u95a2\u9023\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3067\u306f\u300c<b>\u30a8\u30cd\u30eb\u30ae\u30fc\u9700\u7d66\u69cb\u9020\u6539\u9769\u63a8\u9032\u8a2d\u5099\u7b49<\/b>\u300d\u306b\u3064\u3044\u3066\u306e\u7a2e\u985e\u306e\u5b9a\u3081\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\u306b\u95a2\u3057\u3066\u306f\u300c<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u66f8\u3092\u63d0\u51fa\u3059\u308b\u6cd5\u4eba\u300d\u3068\u3044\u3046\u5b9a\u3081\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u3088\u3046\u306b\u5236\u5ea6\u306b\u3088\u3063\u3066\u7279\u5225\u511f\u5374\u3092\u5229\u7528\u3059\u308b\u8981\u4ef6\u306f\u5909\u308f\u308b\u305f\u3081\u3001\u5229\u7528\u306e\u969b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u7279\u5225\u511f\u5374\u306e\u7a2e\u985e<\/h3>\n<p>\u7279\u5225\u511f\u5374\u306f\u8a08\u7b97\u65b9\u6cd5\u306e\u9055\u3044\u306b\u3088\u3063\u30662\u7a2e\u985e\u306b\u5927\u5225\u3055\u308c\u307e\u3059\u30021\u3064\u306f\u300c<b>\u521d\u5e74\u5ea6\u4e00\u6642\u511f\u5374(\u521d\u5e74\u5ea6\u7279\u5225\u511f\u5374)<\/b>\u300d\u3067\u3001\u3082\u30461\u3064\u306f\u300c<b>\u5272\u5897\u511f\u5374<\/b>\u300d\u3067\u3059\u3002<\/p>\n<p>\u521d\u5e74\u5ea6\u4e00\u6642\u511f\u5374\u3067\u306f\u511f\u5374\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u9650\u3063\u3066\u3001\u53d6\u5f97\u4fa1\u984d\u306e\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u3092\u8cbb\u7528\u8a08\u4e0a\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u5bfe\u3057\u3066\u5272\u5897\u511f\u5374\u306f\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u666e\u901a\u511f\u5374\u984d\u306e\u4e00\u5b9a\u5272\u5408\u3092\u5272\u5897\u3057\u3066\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u521d\u5e74\u5ea6\u4e00\u6642\u511f\u5374<br \/>\n<b>\u7279\u5225\u511f\u5374\u8cbb\uff1d\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u00d7\u7279\u5225\u511f\u5374\u7387<\/b><\/p>\n<p>\u30fb\u5272\u5897\u511f\u5374<br \/>\n<b>\u5272\u5897\u511f\u5374\u8cbb\uff1d\u56fa\u5b9a\u8cc7\u7523\u306e\u666e\u901a\u511f\u5374\u8cbb\u00d7\u5272\u5897\u7387<\/b><\/p>\n<h2>\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u306e\u5b9a\u7fa9\u3068\u4ed5\u8a33\u65b9\u6cd5<\/h2>\n<h3>\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u3068\u306f\uff1f<\/h3>\n<p>\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u306f\u5404\u7a2e\u7279\u5225\u511f\u5374\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u3001\u7a4d\u7acb\u91d1\u65b9\u5f0f\u306b\u3088\u3063\u3066\u7279\u5225\u511f\u5374\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u7a4d\u307f\u7acb\u3066\u308b\u304a\u91d1\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u7279\u5225\u511f\u5374\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u306b\u5fdc\u3058\u3066\u5b9a\u3081\u3089\u308c\u305f\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306b\u76f8\u5f53\u3059\u308b\u671f\u9593\u306b\u3001\u5747\u7b49\u306b\u76ca\u91d1\u3068\u3057\u3066\u7b97\u5165\u3055\u308c\u307e\u3059\u3002\u306a\u304a\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c10\u5e74\u4ee5\u4e0a\u306e\u3082\u306e\u306f7\u5e74\u9593\u30015\u5e74\u4ee5\u4e0a10\u5e74\u672a\u6e80\u306e\u3082\u306e\u306f5\u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u76ca\u91d1\u7b97\u5165\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u306e\u8ca1\u52d9\u8af8\u8868\u3067\u306e\u4f4d\u7f6e\u4ed8\u3051<\/h3>\n<p>\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u306f<a 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