{"id":26605,"date":"2017-03-02T10:59:48","date_gmt":"2017-03-02T01:59:48","guid":{"rendered":"https:\/\/biz.moneyforward.com\/blog\/?p=26605"},"modified":"2024-08-08T15:01:07","modified_gmt":"2024-08-08T06:01:07","slug":"art-object","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/26605\/","title":{"rendered":"\u7f8e\u8853\u54c1\u3092\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u304b\u3069\u3046\u304b\u306f100\u4e07\u5186\u304c\u5206\u5c90\u70b9"},"content":{"rendered":"<p>\u4e8b\u52d9\u6240\u306e\u5fdc\u63a5\u5ba4\u306b\u7d75\u304c\u98fe\u3089\u308c\u3066\u3044\u305f\u308a\u3001\u793e\u5c4b\u306e\u30ed\u30d3\u30fc\u306b\u58f7\u304c\u98fe\u3089\u308c\u3066\u3044\u305f\u308a\u3001\u30d3\u30b8\u30cd\u30b9\u306e\u73fe\u5834\u3067\u3082\u7f8e\u8853\u54c1\u3092\u76ee\u306b\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7f8e\u8853\u54c1\u306f\u4e8b\u696d\u306b\u76f4\u63a5\u306e\u304b\u304b\u308f\u308a\u306f\u306a\u304f\u3001\u4f7f\u7528\u3059\u308b\u306b\u3064\u308c\u3066\u4fa1\u5024\u304c\u6e1b\u308b\u3082\u306e\u3070\u304b\u308a\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001<b>\u7a0e\u6cd5\u3067\u306f\u7f8e\u8853\u54c1\u306b\u5bfe\u3057\u3066\u3082\u4e00\u5b9a\u306e\u6761\u4ef6\u306e\u3082\u3068\u3067<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"271\" title=\"\u6e1b\u4fa1\u511f\u5374\">\u6e1b\u4fa1\u511f\u5374<\/a>\u3059\u308b\u3053\u3068\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002<\/b><\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6cd5\u4eba\u304c\u53d6\u5f97\u3057\u305f\u7f8e\u8853\u54c1\u306e<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>\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u7f8e\u8853\u54c1\u306e\u4fa1\u984d\u304c1\u70b9100\u4e07\u5186\u672a\u6e80\u3067\u3042\u308c\u3070\u539f\u5247\u3068\u3057\u3066\u6e1b\u4fa1\u511f\u5374\u3059\u308b<\/h2>\n<p>2015\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3057\u305f\u7f8e\u8853\u54c1\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u304c1\u70b9100\u4e07\u5186\u672a\u6e80\u3067\u3042\u308c\u3070\u539f\u5247\u3068\u3057\u3066\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u91d1\u984d\u306e\u57fa\u6e96\u306e\u307b\u304b\u3001\u7f8e\u8853\u54c1\u306e\u4fa1\u5024\u304c\u6642\u306e\u7d4c\u904e\u306b\u3088\u3063\u3066\u6e1b\u5c11\u3057\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u3082\u306e\u306f\u9664\u304b\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u30011\u70b9100\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u306b\u306f\u539f\u5247\u3068\u3057\u3066\u3001\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u6642\u306e\u7d4c\u904e\u306b\u3088\u3063\u3066\u4fa1\u5024\u304c\u6e1b\u5c11\u3059\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u3042\u308c\u3070\u3001\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<table width=\"742\">\n<tbody>\n<tr>\n<td bgcolor=\"#e6e6fa\" width=\"174\"><\/td>\n<td bgcolor=\"#e6e6fa\" width=\"248\">1\u70b9100\u4e07\u5186\u672a\u6e80<\/td>\n<td bgcolor=\"#e6e6fa\" width=\"320\">1\u70b9100\u4e07\u5186\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<td bgcolor=\"#e6e6fa\" width=\"174\"><b>\u539f\u5247<\/b><\/td>\n<td width=\"248\"><b>\u6e1b\u4fa1\u511f\u5374\u3059\u308b<\/b><\/td>\n<td width=\"320\">\u6e1b\u4fa1\u511f\u5374\u3057\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td bgcolor=\"#e6e6fa\" width=\"174\">\u6642\u306e\u7d4c\u904e\u306b\u3088\u3063\u3066\u4fa1\u5024\u304c\u6e1b\u5c11<b>\u3057\u306a\u3044<\/b>\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u3082\u306e<\/td>\n<td width=\"248\">\u6e1b\u4fa1\u511f\u5374\u3057\u306a\u3044<\/td>\n<td width=\"320\">\u6e1b\u4fa1\u511f\u5374\u3057\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td bgcolor=\"#e6e6fa\" width=\"174\">\u6642\u306e\u7d4c\u904e\u306b\u3088\u3063\u3066\u4fa1\u5024\u304c\u6e1b\u5c11<b>\u3059\u308b<\/b>\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u3082\u306e<\/td>\n<td width=\"248\"><b>\u6e1b\u4fa1\u511f\u5374\u3059\u308b<\/b><\/td>\n<td width=\"320\"><b>\u6e1b\u4fa1\u511f\u5374\u3059\u308b<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7f8e\u8853\u54c1\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u306f\u3001\u7f8e\u8853\u54c1\u305d\u306e\u3082\u306e\u306e\u4fa1\u984d\u306e\u307b\u304b\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u3082\u542b\u3081\u307e\u3059\u3002<\/p>\n<p><b>\u25cf\u984d\u7e01\u306a\u3069\u306e\u4ed8\u5c5e\u54c1<br \/>\n\u25cf\u904b\u9001\u8cbb\u3001\u636e\u4ed8\u8cbb\u3001\u8cfc\u5165\u624b\u6570\u6599\u306a\u3069\u7f8e\u8853\u54c1\u306e\u8cfc\u5165\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528<\/b><\/p>\n<p>\u306a\u304a\u3001<b>\u3053\u308c\u3089\u306e\u57fa\u6e96\u306b\u95a2\u4fc2\u306a\u304f\u3001\u53e4\u7f8e\u8853\u54c1\u3001\u53e4\u6587\u66f8\u3001\u51fa\u571f\u54c1\u3001\u907a\u7269\u306a\u3069\u6b74\u53f2\u7684\u306a\u4fa1\u5024\u304c\u3042\u3063\u3066\u4ee3\u66ff\u3067\u304d\u306a\u3044\u3082\u306e\u306f\u6e1b\u4fa1\u511f\u5374\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/b><\/p>\n<h3>\u300c\u6642\u306e\u7d4c\u904e\u306b\u3088\u3063\u3066\u4fa1\u5024\u304c\u6e1b\u5c11\u3059\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u300d\u3068\u306f<\/h3>\n<p>\u6642\u306e\u7d4c\u904e\u306b\u3088\u3063\u3066\u4fa1\u5024\u304c\u6e1b\u5c11\u3059\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u3082\u306e\u306e\u4f8b\u3068\u3057\u3066\u6b21\u306e\u6761\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><b>1. <\/b>\u4f1a\u9928\u306e\u30ed\u30d3\u30fc\u3084\u846c\u796d\u5834\u306e\u30db\u30fc\u30eb\u306e\u3088\u3046\u306a\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u8005\u304c\u5229\u7528\u3059\u308b\u5834\u6240\u306e\u88c5\u98fe\u7528\u3084\u5c55\u793a\u7528\uff08\u6709\u6599\u3067\u516c\u958b\u3059\u308b\u3082\u306e\u3092\u9664\u304f\u3002\uff09\u3068\u3057\u3066\u53d6\u5f97\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p><b>2.<\/b> \u79fb\u8a2d\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3067\u5f53\u8a72\u7528\u9014\u306b\u306e\u307f\u4f7f\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p><b>3.<\/b> \u4ed6\u306e\u7528\u9014\u306b\u8ee2\u7528\u3059\u308b\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u8a2d\u7f6e\u72b6\u6cc1\u3084\u4f7f\u7528\u72b6\u6cc1\u304b\u3089\u898b\u3066\u7f8e\u8853\u54c1\u7b49\u3068\u3057\u3066\u306e\u5e02\u5834\u4fa1\u5024\u304c\u898b\u8fbc\u307e\u308c\u306a\u3044\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/bijutsuhin_FAQ\/pdf\/01.pdf\" target=\"_blank\" rel=\"nofollow noopener\">\uff08\u51fa\u5178\uff1a\u7f8e\u8853\u54c1\u7b49\u306b\u3064\u3044\u3066\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u5224\u5b9a\u306b\u95a2\u3059\u308bFAQ\uff5c\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n<h3>\u511f\u5374\u8cc7\u7523\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u3082\u5fc5\u8981<\/h3>\n<p>\u7f8e\u8853\u54c1\u3092\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u5834\u5408\u306f\u3001\u511f\u5374\u8cc7\u7523\u7a0e\uff08\u56fa\u5b9a\u8cc7\u7523\u7a0e\uff09\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u3082\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u511f\u5374\u8cc7\u7523\u7a0e\u306f\u3001\u4e8b\u696d\u8005\u304c1\u67081\u65e5\u73fe\u5728\u4fdd\u6709\u3057\u3066\u3044\u308b\u4e8b\u696d\u7528\u8cc7\u7523\u306b\u3064\u3044\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u5e02\u533a\u753a\u6751\u7a0e\u3067\u3059\u3002\u6bce\u5e741\u6708\u672b\u65e5\u307e\u3067\u306b\u3001\u4fdd\u6709\u3057\u3066\u3044\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u5e02\u533a\u753a\u6751\u306b\u7533\u544a\u3057\u307e\u3059\u3002<\/p>\n<h3>2014\u5e74\u4ee5\u524d\u306b\u53d6\u5f97\u3057\u305f\u7f8e\u8853\u54c1\u306f\u4ee5\u524d\u306e\u898f\u5b9a\u3067\u5224\u65ad\u3059\u308b<\/h3>\n<p>2014\u5e7412\u670831\u65e5\u4ee5\u524d\u306b\u53d6\u5f97\u3057\u305f\u7f8e\u8853\u54c1\u306f\u3001\u305d\u308c\u307e\u3067\u306e\u898f\u5b9a\u3067\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3057\u307e\u3059\u30022014\u5e74\u4ee5\u524d\u306e\u898f\u5b9a\u3067\u306f\u3001\u6b21\u306e\u8981\u4ef6\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3059\u7f8e\u8853\u54c1\u306f\u6e1b\u4fa1\u511f\u5374\u3057\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p><b>\u25cf\u7f8e\u8853\u95a2\u4fc2\u306e\u5e74\u9451\u306a\u3069\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u4f5c\u8005\u304c\u5236\u4f5c\u3057\u305f\u3082\u306e\u3002<br 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style=\"height: 57px;\" width=\"549\">\n<tbody>\n<tr>\n<td bgcolor=\"#e6e6fa\" width=\"155\">\u7a2e\u985e<\/td>\n<td bgcolor=\"#e6e6fa\" width=\"72\">\u8010\u7528\u5e74\u6570<\/td>\n<td bgcolor=\"#e6e6fa\" width=\"180\">\u4f8b<\/td>\n<\/tr>\n<tr>\n<td width=\"155\">\u4e3b\u3068\u3057\u3066\u91d1\u5c5e\u88fd\u306e\u3082\u306e<\/td>\n<td width=\"72\">15\u5e74<\/td>\n<td width=\"180\">\u91d1\u5c5e\u88fd\u306e\u5f6b\u523b<\/td>\n<\/tr>\n<tr>\n<td width=\"155\">\u305d\u308c\u4ee5\u5916\u306e\u3082\u306e<\/td>\n<td width=\"72\">8\u5e74<\/td>\n<td 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href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/depreciation-expense-ax-avoidance\/\" target=\"_blank\" rel=\"noopener\">\u30fb\u6e1b\u4fa1\u511f\u5374\u3092\u7406\u89e3\u3057\u3066\u7bc0\u7a0e\u306b\u3064\u306a\u3052\u3088\u3046<\/a><br \/>\n<a href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/accounting-for-depreciation\/\" target=\"_blank\" rel=\"noopener\">\u30fb\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u306b\u5fc5\u8981\u306a3\u3064\u306e\u30dd\u30a4\u30f3\u30c8<\/a><br \/>\n<a href=\"https:\/\/biz.moneyforward.com\/blog\/houjin-kaikei\/less-accumulated-depreciation\/\" target=\"_blank\" 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