{"id":79846,"date":"2025-02-27T17:47:31","date_gmt":"2025-02-27T08:47:31","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=79846"},"modified":"2026-04-22T15:46:58","modified_gmt":"2026-04-22T06:46:58","slug":"%e3%83%ac%e3%83%90%e3%83%ac%e3%83%83%e3%82%b8%e3%83%89%e3%83%aa%e3%83%bc%e3%82%b9%e3%81%a8%e3%81%af%ef%bc%9f%e3%82%aa%e3%83%9a%e3%83%ac%e3%83%bc%e3%83%86%e3%82%a3%e3%83%b3%e3%82%b0%e3%83%aa%e3%83%bc","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/79846\/","title":{"rendered":"\u30ec\u30d0\u30ec\u30c3\u30b8\u30c9\u30ea\u30fc\u30b9\u3068\u306f\uff1f\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306e\u9055\u3044\u3068\u306f\uff1f"},"content":{"rendered":"<p>\u5c11\u3057\u306e\u652f\u51fa\u3067\u9ad8\u984d\u306a\u56fa\u5b9a\u8cc7\u7523\u3092\u904b\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300c\u30ec\u30d0\u30ec\u30c3\u30b8\u30c9\u30ea\u30fc\u30b9\u300d\u3068\u3044\u3046\u4ed5\u7d44\u307f\u304c\u3042\u308a\u307e\u3059\u3002\u304b\u3064\u3066\u306f\u822a\u7a7a\u6a5f\u306b\u30ec\u30d0\u30ec\u30c3\u30b8\u30c9\u30ea\u30fc\u30b9\u306e\u4ed5\u7d44\u307f\u304c\u5229\u7528\u3055\u308c\u305f\u3053\u3068\u306f\u3088\u304f\u77e5\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u3053\u3067\u306f\u30ec\u30d0\u30ec\u30c3\u30b8\u30c9\u30ea\u30fc\u30b9\u306e\u4ed5\u7d44\u307f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u203b\u306a\u304a\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f2027\u5e744\u67081\u65e5\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u3088\u308a\u5f37\u5236\u9069\u7528\u3055\u308c\u308b\u300c\u30ea\u30fc\u30b9\u306b\u95a2\u3059\u308b<a 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width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text> \u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96 \u304a\u5f79\u7acb\u3061\u30c6\u30f3\u30d7\u30ec3\u70b9\u30bb\u30c3\u30c8\uff08\u7121\u6599\uff09<\/p>\n                    <p class=\"advads-templates-box-text\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u76e3\u4fee\uff01\u4fbf\u5229\u306a\u300c\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u5bfe\u5fdc TODO \u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u300d\u300c\u30ea\u30fc\u30b9\u5224\u5b9a\u7ba1\u7406\u30b7\u30fc\u30c8\u300d\u300c\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3000\u793e\u5185\u5f71\u97ff\u8abf\u67fb\u30ea\u30b9\u30c8\u300d\u306e3\u70b9\u3092\u3054\u7528\u610f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n<div id=\"post-below-intro\"><\/div><h2>\u30ec\u30d0\u30ec\u30c3\u30b8\u30c9\u30ea\u30fc\u30b9\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30ec\u30d0\u30ec\u30c3\u30b8\uff08Leverage\uff09\u3068\u306f\u3001\u6883\u5b50\uff08\u3066\u3053\uff09\u3092\u610f\u5473\u3057\u307e\u3059\u3002<\/b><\/span>\u9ad8\u984d\u306a\u8cc7\u7523\u3092\u5c0f\u3055\u306a\u8cbb\u7528\u3067\u904b\u7528\u3059\u308b\u4ed5\u7d44\u307f\u306f\u3001\u3066\u3053\u306b\u4f8b\u3048\u3089\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/words\/1995\/\" data-internallinksmanager029f6b8e52c=\"235\" 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title=\"\u81ea\u5df1\u8cc7\u672c\">\u81ea\u5df1\u8cc7\u672c<\/a>\u3092\u529b\u70b9\u306b\u3057\u3001\u4ed6\u4eba\u8cc7\u672c\u3092\u652f\u70b9\u3068\u3057\u3066\u6d3b\u7528\u3057\u3066\u3001\u9ad8\u984d\u306a\u8cc7\u7523\u306e\u904b\u7528\u3092\u4f5c\u7528\u70b9\u3068\u3059\u308b\u3053\u3068\u3092\u30ea\u30fc\u30b9\u306b\u5fdc\u7528\u3057\u305f\u3082\u306e\u304c\u30ec\u30d0\u30ec\u30c3\u30b8\u30c9\u30ea\u30fc\u30b9\u3067\u3059\u3002<\/b><\/span><\/p>\n<p style=\"text-align: center;\">\u3010\u3066\u3053\u306e\u539f\u7406\u3011<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/02\/\u3066\u3053\u306e\u539f\u7406.jpg\" alt=\"\u3066\u3053\u306e\u539f\u7406\" width=\"480\" height=\"234\" 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href=\"https:\/\/laws.e-gov.go.jp\/law\/132AC0000000048\/20200401_429AC0000000045#Mp-Pa_2-Ch_4\" target=\"_blank\" rel=\"noopener\">\u5546\u6cd5\uff08\u7b2c535\u6761\u3054\u53c2\u7167\uff09 | e-Gov<\/a><\/p>\n<h3>\u822a\u7a7a\u6a5f\u3067\u3088\u304f\u5229\u7528\u3055\u308c\u305f\u7406\u7531\u3068\u306f\uff1f<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" title=\"\u6e1b\u4fa1\u511f\u5374\u8cbb\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/a>\u306b\u3088\u308a<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u304c\u5c11\u306a\u304f\u306a\u308a\u3001\u5927\u304d\u306a\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u30ec\u30d0\u30ec\u30c3\u30b8\u30c9\u30ea\u30fc\u30b9\u306e\u6700\u5f8c\u306b\u306f\u3001\u30ea\u30fc\u30b9\u671f\u9593\u304c\u7d42\u308f\u308a\u3001\u822a\u7a7a\u6a5f\u3092\u9ad8\u5024\u3067\u58f2\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u58f2\u5374\u76ca\u304c\u5f97\u3089\u308c\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u3001\u30ec\u30d0\u30ec\u30c3\u30b8\u30c9\u30ea\u30fc\u30b9\u306f\u822a\u7a7a\u6a5f\u3060\u3051\u3067\u306a\u304f\u3001\u8239\u8236\u3084\u6a5f\u68b0\u7b49\u306b\u3082\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3082\u591a\u3005\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u30ec\u30d0\u30ec\u30c3\u30b8\u30c9\u30ea\u30fc\u30b9\u3068\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306e\u9055\u3044\u306f\uff1f<\/h2>\n<p><span 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href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"420\" title=\"\u6cd5\u4eba\u7a0e\u6cd5\">\u6cd5\u4eba\u7a0e\u6cd5<\/a>\u306e\u300c\u7d44\u5408\u640d\u5931\u8d85\u904e\u984d\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u300d\uff09<\/p>\n<p>\u3053\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u3063\u3066\u30ec\u30d0\u30ec\u30c3\u30b8\u30c9\u30ea\u30fc\u30b9\u306e\u7bc0\u7a0e\u52b9\u679c\u304c\u8584\u308c\u305f\u305f\u3081\u3001\u6539\u6b63\u5f8c\u306f\u300c\u30ec\u30d0\u30ec\u30c3\u30b8\u30c9\u30ea\u30fc\u30b9\u300d\u3067\u306a\u304f\u3001\u300c\u65e5\u672c\u578b\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u300d\u3068\u8a00\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei2005\/01.htm\" target=\"_blank\" rel=\"noopener\">\u5e73\u621017\u5e74\u5ea6 \u6cd5\u4eba\u7a0e\u95a2\u4fc2\u6cd5\u4ee4\u306e\u6539\u6b63\u306e\u6982\u8981\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei2005\/00.pdf\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u95a2\u4fc2\u6cd5\u4ee4\u306e\u6539\u6b63\u306e\u6982\u8981<\/a>\u300d<\/p>\n<h2>\u30ec\u30d0\u30ec\u30c3\u30b8\u30c9\u30ea\u30fc\u30b9\u304c\u7bc0\u7a0e\u306b\u306a\u308b\u30e1\u30ab\u30cb\u30ba\u30e0<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e0a\u8a18\u306b\u304a\u3044\u3066\u3001\u30ec\u30d0\u30ec\u30c3\u30b8\u30c9\u30ea\u30fc\u30b9\u304c\u7bc0\u7a0e\u306b\u306a\u308b\u4ed5\u7d44\u307f\u306e\u6982\u8981\u3092\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u3082\u3046\u5c11\u3057\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7c21\u5358\u306a\u4e8b\u4f8b\u306b\u6cbf\u3063\u3066\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u7bc0\u7a0e\u306e\u4ed5\u7d44\u307f\u306b\u7126\u70b9\u3092\u5f53\u3066\u308b\u305f\u3081\u3001\u8cb8\u3057\u624b\u3068\u501f\u308a\u624b\u306e\u307f\u304c\u767b\u5834\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/p>\n<h3>\u30ec\u30d0\u30ec\u30c3\u30b8\u30c9\u30ea\u30fc\u30b9\u306e\u4e8b\u4f8b\u304b\u3089\u307f\u308b\u640d\u76ca\u306e\u4ed5\u7d44\u307f<\/h3>\n<p>\uff08\u4e8b\u4f8b1\uff09<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cb8\u3057\u624b\u306f\u300110\u5104\u5186\u306e\u8cc7\u7523\u3092\u4e00\u90e8\u878d\u8cc7\u306b\u3088\u308a\u53d6\u5f97\u3057\u307e\u3057\u305f\u3002<\/b><\/span>\u3053\u306e\u8cc7\u7523\u306f\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c10\u5e74\u3001\u5b9a\u7387\u6cd5\u306b\u3088\u308a\u511f\u5374\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002\u501f\u308a\u624b\u304b\u3089\u306f\u3001\u5e74\u95931\u5104\u5186\u306e\u30ea\u30fc\u30b9\u6599\u304c\u652f\u6255\u308f\u308c\u308b\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\uff08\u8a08\u7b97\u4e0a\u3001\u5e73\u621024\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u3057\u3001200\uff05\u5b9a\u7387\u6cd5\u3068\u3057\u307e\u3059\u3002\uff09<\/p>\n<p>\uff08\u8003\u3048\u65b9\uff09<\/p>\n<p>\u30ea\u30fc\u30b9\u671f\u9593\u958b\u59cb\u76f4\u5f8c\u306e\u30ea\u30fc\u30b9\u8cb8\u3057\u624b\u306e\u640d\u76ca\u3092\u6c42\u3081\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u307e\u305a\u3001\u6e1b\u4fa1\u511f\u5374\u306b\u5fc5\u8981\u306a\u60c5\u5831\u3092\u96c6\u3081\u307e\u3059\u3002\u4e0b\u8a18\u306e\u8d64\u67a0\u3067\u56f2\u3063\u305f\u5024\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<p>\uff08\u3053\u3053\u3067\u306f\u5b9a\u7387\u6cd5\u306e\u7d30\u304b\u306a\u89e3\u8aac\u306f\u7701\u7565\u3057\u3066\u3044\u307e\u3059\u3002\uff09<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2025\/02\/\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868.jpg\" alt=\"\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868\" width=\"574\" height=\"400\" \/><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2100.htm\" target=\"_blank\" rel=\"noopener\">No.2100 \u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/pdf\/2100_02.pdf\" target=\"_blank\" rel=\"noopener\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u7b49\u8868<\/a>\u300d\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p>\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u306b\u3064\u3044\u3066\u306f\u3001200\uff05\u5b9a\u7387\u6cd5\u306b\u304a\u3051\u308b\u4fdd\u8a3c\u7387\u304c0.06552\u3067\u3042\u308b\u305f\u3081\u3001\u511f\u5374\u4fdd\u8a3c\u984d\u306f\u6b21\u306e\u3068\u304a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054ac; padding: 10px 20px; border-radius: 0px; margin-bottom: 1em; text-align: left;\"><strong>\u511f\u5374\u4fdd\u8a3c\u984d\uff1a10\u5104\u5186\u00d70.06552\uff1d65,520,000\u5186<\/strong><\/div>\n<p>\u3064\u307e\u308a\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c6,552\u4e07\u5186\u3092\u4e0b\u56de\u308b\u5e74\u5ea6\u304b\u3089\u511f\u5374\u65b9\u6cd5\u304c\u5b9a\u984d\u6cd5\u3068\u306a\u308a\u3001\u511f\u5374\u7387\u306f0.25\u3067\u3059\u3002\uff08\u3053\u306e\u4e8b\u4f8b\u3067\u306f\u4e0b\u56de\u308b\u5e74\u5ea6\u306f\u3042\u308a\u307e\u305b\u3093\u3002\uff09<\/p>\n<p>\uff08\u521d\u5e74\u5ea6\uff09<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\">\n<p style=\"text-align: left;\"><strong>\u53ce\u5165\uff1a 1\u5104\u5186<\/strong><\/p>\n<p style=\"text-align: left;\"><strong>\u8cbb\u7528\uff1a\u6e1b\u4fa1\u511f\u5374\u8cbb\u300010\u5104\u00d70.2\uff1d2\u5104<\/strong><\/p>\n<p style=\"text-align: left;\"><strong>\u640d\u76ca\uff1a1\u5104\u5186\uff0d2\u5104\u5186\uff1d\u25b31\u5104\u5186<\/strong><\/p>\n<\/div>\n<p>\uff082\u5e74\u76ee\uff09<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center; margin-bottom: 1em;\">\n<p style=\"text-align: left;\"><strong>\u53ce\u5165\uff1a 1\u5104\u5186<\/strong><\/p>\n<p style=\"text-align: left;\"><strong>\u8cbb\u7528\uff1a\u6e1b\u4fa1\u511f\u5374\u8cbb\u3000\uff0810\u5104\uff0d2\u5104\uff09\u00d70.2\uff1d1.6\u5104<\/strong><\/p>\n<p style=\"text-align: left;\"><strong>\u640d\u76ca\uff1a1\u5104\u5186\uff0d1.6\u5104\u5186\uff1d\u25b30.6\u5104\u5186<\/strong><\/p>\n<\/div>\n<p>\u540c\u69d8\u306b\u3057\u3066\u8a08\u7b97\u3059\u308b\u3068\u3001\u521d\u5e74\u5ea6\u304b\u308910\u5e74\u76ee\u307e\u3067\u306e\u640d\u76ca\u306f\u6b21\u306e\u8868\u306e\u3068\u304a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u30016\u5e74\u76ee\u4ee5\u964d\u306e\u511f\u5374\u306b\u3064\u3044\u3066\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8abf\u6574\u524d\u511f\u5374\u984d\u300065,536,000\u5186\uff08\uff1d5\u5e74\u76ee\u7d42\u4e86\u5f8c\u306e\u5e33\u7c3f\u4fa1\u984d327,680,000\u5186\u00d7\u5b9a\u73870.200\uff09<\/p>\n<p>\u511f\u5374\u4fdd\u8a3c\u984d\u3000\u300065,520,000\u5186<\/p>\n<p>\u3088\u3063\u3066\u3001\u6539\u5b9a\u511f\u5374\u7387\u3067\u306f\u306a\u304f\u3001\u5b9a\u73870.200\u3092\u6700\u5f8c\u307e\u3067\u4f7f\u7528\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\uff086\u5e74\u76ee\u4ee5\u964d\u306f5\u5e74\u76ee\u7d42\u4e86\u5f8c\u306e\u5e33\u7c3f\u4fa1\u984d\u00d70.200\u306b\u3066\u6bce\u5e74\u8a08\u7b97\u3057\u307e\u3059\u3002\uff09<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5358\u4f4d\uff1a\u5186<\/th>\n<th>\u30ea\u30fc\u30b9\u6599\u53ce\u5165<\/th>\n<th>\u6e1b\u4fa1\u511f\u5374\u984d<\/th>\n<th>\u640d\u76ca\uff08\u53ce\u5165-\u8cbb\u7528\uff09<\/th>\n<td style=\"text-align: right;\" rowspan=\"10\"><\/td>\n<th>\u53c2\u8003\uff1a\u671f\u672b\u5e33\u7c3f\u4fa1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th>\u521d\u5e74\u5ea6<\/th>\n<td style=\"text-align: right;\">100,000,000<\/td>\n<td style=\"text-align: right;\">200,000,000<\/td>\n<td style=\"text-align: right;\">\u25b3100,000,000<\/td>\n<td rowspan=\"10\"><\/td>\n<td style=\"text-align: right;\">800,000,000<\/td>\n<\/tr>\n<tr>\n<th>2\u5e74\u76ee<\/th>\n<td style=\"text-align: right;\">100,000,000<\/td>\n<td style=\"text-align: right;\">160,000,000<\/td>\n<td style=\"text-align: right;\">\u25b360,000,000<\/td>\n<td style=\"text-align: right;\">640,000,000<\/td>\n<\/tr>\n<tr>\n<th>3\u5e74\u76ee<\/th>\n<td style=\"text-align: right;\">100,000,000<\/td>\n<td style=\"text-align: right;\">128,000,000<\/td>\n<td style=\"text-align: right;\">\u25b328,000,000<\/td>\n<td style=\"text-align: right;\">512,000,000<\/td>\n<\/tr>\n<tr>\n<th>4\u5e74\u76ee<\/th>\n<td style=\"text-align: right;\">100,000,000<\/td>\n<td style=\"text-align: right;\">102,400,000<\/td>\n<td style=\"text-align: right;\">\u25b32,400,000<\/td>\n<td style=\"text-align: right;\">409,600,000<\/td>\n<\/tr>\n<tr>\n<th>5\u5e74\u76ee<\/th>\n<td style=\"text-align: right;\">100,000,000<\/td>\n<td style=\"text-align: right;\">81,920,000<\/td>\n<td style=\"text-align: right;\">18,080,000<\/td>\n<td style=\"text-align: right;\">327,680,000<\/td>\n<\/tr>\n<tr>\n<th>6\u5e74\u76ee<\/th>\n<td style=\"text-align: right;\">100,000,000<\/td>\n<td style=\"text-align: right;\">65,536,000<\/td>\n<td style=\"text-align: right;\">34,464,000<\/td>\n<td style=\"text-align: right;\">262,144,000<\/td>\n<\/tr>\n<tr>\n<th>7\u5e74\u76ee<\/th>\n<td style=\"text-align: right;\">100,000,000<\/td>\n<td style=\"text-align: right;\">65,536,000<\/td>\n<td style=\"text-align: right;\">34,464,000<\/td>\n<td style=\"text-align: right;\">196,608,000<\/td>\n<\/tr>\n<tr>\n<th>8\u5e74\u76ee<\/th>\n<td style=\"text-align: right;\">100,000,000<\/td>\n<td style=\"text-align: right;\">65,536,000<\/td>\n<td style=\"text-align: right;\">34,464,000<\/td>\n<td style=\"text-align: right;\">131,072,000<\/td>\n<\/tr>\n<tr>\n<th>9\u5e74\u76ee<\/th>\n<td style=\"text-align: right;\">100,000,000<\/td>\n<td style=\"text-align: right;\">65,536,000<\/td>\n<td style=\"text-align: right;\">34,464,000<\/td>\n<td style=\"text-align: right;\">65,536,000<\/td>\n<\/tr>\n<tr>\n<th>10\u5e74\u76ee<\/th>\n<td style=\"text-align: right;\">100,000,000<\/td>\n<td style=\"text-align: right;\">65,535,999<\/td>\n<td style=\"text-align: right;\">34,464,001<\/td>\n<td style=\"text-align: right;\">1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u308c\u306b\u3088\u308b\u3068\u3001\u8cbb\u7528\u304c\u6e1b\u4fa1\u511f\u5374\u8cbb\u3060\u3051\u3068\u4eee\u5b9a\u3057\u3066\u30824\u5e74\u76ee\u307e\u3067\u306f\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u5b9f\u969b\u3001\u8cb8\u3057\u624b\u5074\u306f\u878d\u8cc7\u3092\u53d7\u3051\u305f\u305f\u3081\u3001\u8fd4\u6e08\u306b\u3088\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30a2\u30a6\u30c8\u306f\u3042\u308a\u307e\u3059\u304c\u300110\u5e74\u76ee\u4ee5\u964d\u306b\u9ad8\u984d\u3067\u58f2\u5374\u3067\u304d\u308c\u3070\u4e00\u62ec\u8fd4\u6e08\u3082\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u30012005\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u307e\u3067\u306f\u3001\u77ed\u3081\u306e\u8010\u7528\u5e74\u6570\u3067\u4e2d\u53e4\u5e02\u5834\u306e\u5145\u5b9f\u3057\u305f\u822a\u7a7a\u6a5f\u306e\u30ec\u30d0\u30ec\u30c3\u30b8\u30c9\u30ea\u30fc\u30b9\u304c\u983b\u7e41\u306b\u5229\u7528\u3055\u308c\u3066\u3044\u305f\u306e\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5c11\u3057\u306e\u652f\u51fa\u3067\u9ad8\u984d\u306a\u56fa\u5b9a\u8cc7\u7523\u3092\u904b\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300c\u30ec\u30d0\u30ec\u30c3\u30b8\u30c9\u30ea\u30fc\u30b9\u300d\u3068\u3044\u3046\u4ed5\u7d44\u307f\u304c\u3042\u308a\u307e\u3059\u3002\u304b\u3064\u3066\u306f\u822a\u7a7a\u6a5f\u306b\u30ec\u30d0\u30ec\u30c3\u30b8\u30c9\u30ea\u30fc\u30b9\u306e\u4ed5\u7d44\u307f\u304c\u5229\u7528\u3055\u308c\u305f\u3053\u3068\u306f\u3088\u304f\u77e5\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u3053\u3067\u306f\u30ec\u30d0\u30ec\u30c3\u30b8\u30c9\u30ea\u30fc\u30b9\u306e\u4ed5\u7d44\u307f\u306b\u3064\u3044\u3066\u89e3 [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[58],"tags":[108],"class_list":["post-79846","post","type-post","status-publish","format-standard","hentry","category-depreciation","tag-new-lease"],"acf":{"pdf-dlbox-url":"https:\/\/biz.moneyforward.com\/library\/form\/65944\/","templatesbox-title":" \u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96 \u304a\u5f79\u7acb\u3061\u30c6\u30f3\u30d7\u30ec3\u70b9\u30bb\u30c3\u30c8\uff08\u7121\u6599\uff09","templatesbox-img1-url":"https:\/\/biz.moneyforward.com\/library\/wp-content\/uploads\/2025\/07\/newleace_3-768x454.png","templatesbox-img1-title":"","templatesbox-img2-url":"","templatesbox-img2-title":"","templatesbox-desc":"\u516c\u8a8d\u4f1a\u8a08\u58eb\u76e3\u4fee\uff01\u4fbf\u5229\u306a\u300c\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u5bfe\u5fdc TODO 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