{"id":17171,"date":"2015-06-30T16:15:58","date_gmt":"2015-06-30T07:15:58","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=17171"},"modified":"2025-02-26T14:24:00","modified_gmt":"2025-02-26T05:24:00","slug":"special-case-petty-depreciable-assets","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/17171\/","title":{"rendered":"\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u304c\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3082\u305f\u3089\u3059\u30e1\u30ea\u30c3\u30c8\u306f\uff1f"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u304c30\u4e07\u5186\u672a\u6e80\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"271\" 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href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u3092\u3057\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u4e2d\u5c0f\u4f01\u696d<\/li>\n<li>\u5f93\u696d\u54e1\u304c500\u540d\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u4f01\u696d\u3000\u203b\u51fa\u8cc7\u91d1\u7b49\u304c1\u5104\u5186\u3092\u8d85\u3048\u308b\u7d44\u5408\u306f300\u540d\u4ee5\u4e0b<\/li>\n<\/ul>\n<\/div>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u4e8b\u696d\u4e3b\uff08\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3092\u542b\u3080\uff09\u306e\u5834\u5408\u306f\u3001\u9752\u8272\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6761\u4ef6\u3067\u3059\u3002<\/b><\/span><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"337\" title=\"\u767d\u8272\u7533\u544a\">\u767d\u8272\u7533\u544a<\/a>\u3092\u3057\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/tokurei\/syougaku_shisan.html\" target=\"_blank\" rel=\"noopener\">\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\uff5c\u4e2d\u5c0f\u4f01\u696d\u5e81<\/a><\/p>\n<h3>\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u306e\u9069\u7528\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u9752\u8272\u7533\u544a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/166\/\" data-internallinksmanager029f6b8e52c=\"484\" title=\"\u6c7a\u7b97\u66f8\">\u6c7a\u7b97\u66f8<\/a>\u306e\u300c\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u300d\u306e\u300c\u6458\u8981\u300d\u6b04\u306b\u300c\u63aa\u6cd5 28 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rel=\"noopener\">\u56fd\u7a0e\u5e81\u304c\u516c\u958b\u3059\u308bPDF\u30d5\u30a1\u30a4\u30eb<\/a>\u3067\u89e3\u8aac\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u9069\u7528\u984d\u660e\u7d30\u66f8\u3082<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tekiyougaku\/01.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30b5\u30a4\u30c8<\/a>\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h2>\u300c\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523<\/h2>\n<p><span style=\"background-color: 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