\u4eca\u65e5\u306e\u4f01\u696d\u4f1a\u8a08\u306f\u3001\u300c\u6e1b\u4fa1\u511f\u5374\uff08\u3052\u3093\u304b\u3057\u3087\u3046\u304d\u3083\u304f\uff09 depreciation\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002
\nhttps:\/\/ja.wikipedia.org\/wiki\/%E6%B8%9B%E4%BE%A1%E5%84%9F%E5%8D%B4<\/p>\n
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\n\u305f\u3060\u3057\u3001\u56fa\u5b9a\u8cc7\u7523\u3082\u3044\u3064\u307e\u3067\u3082\u4f7f\u3048\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u8a2d\u5099\u304c\u53e4\u304f\u306a\u3063\u305f\u3089\u8cb7\u3044\u63db\u3048\u306a\u3044\u3068\u3044\u3051\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u306b\u3001\u8a2d\u5099\u306e\u7a2e\u985e\u3054\u3068\u306b\u6bce\u5e74\u3001\u7a0e\u91d1\u306e\u8a55\u4fa1\u306b\u4f7f\u3046\u91d1\u984d\u304c\u76ee\u6e1b\u308a\u3059\u308b\u3088\u3046\u306b\u5b9a\u3081\u3066\u3042\u308b\u306e\u304c\u6e1b\u4fa1\u511f\u5374\u3067\u3059\u3002
\nhttps:\/\/www.tax.metro.tokyo.lg.jp\/shisan\/shokyak_sis.html
\n\u306e\u4f8b\u3067\u3059\u3068\u3001\u30cd\u30aa\u30f3\u30b5\u30a4\u30f3\u770b\u677f\u306f3\u5e74\u3001\u30eb\u30fc\u30e0\u30a8\u30a2\u30b3\u30f3\u306f6\u5e74\u3067\u4fa1\u5024\u304c5%\u307e\u3067\u4e0b\u304c\u308b\u3088\u3046\u3067\u3059\uff08\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u7701\u4ee4\u3067\u6c7a\u307e\u3063\u3066\u3044\u308b\u3088\u3046\u3067\u3059\u3002\u4f7f\u3063\u3066\u3044\u308b\u9650\u308a\u306f5%\u307e\u3067\u4e0b\u304c\u308b\u3068\u6e1b\u984d\u304c\u6b62\u307e\u308b\uff09
\n\u6e1b\u4fa1\u511f\u5374\u3092\u3059\u308b\u3068\u304d\u306b\u56fa\u5b9a\u8cc7\u7523\u3092\u3069\u3046B\/S\u306b\u66f8\u304f\u306e\u304b\u306a\uff1f\u3068\u601d\u3063\u3066\u8abf\u3079\u307e\u3057\u305f\u3002
\nhttps:\/\/www.lan2.jp\/acc\/acl\/depreciation\/depreciation-2.html
\n\u56fa\u5b9a\u8cc7\u7523\u3092\u6bce\u5e74\u6e1b\u984d\u3059\u308b\u300c\u76f4\u63a5\u6cd5\u300d\u3068\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3068\u3044\u3046\u9805\u76ee\u3092\u4f7f\u3046\u300c\u9593\u63a5\u6cd5\u300d\u304c\u3042\u308b\u3088\u3046\u3067\u3059\u3002\u4f1a\u8a08\u30eb\u30fc\u30eb\u3067\u3053\u306e\u624b\u306e\u81ea\u7531\u5ea6\u306f\u305f\u304f\u3055\u3093\u3042\u308b\u307f\u305f\u3044\u3067\u3001\u9762\u5012\u3067\u3059\u306d\u3002\u8a73\u7d30\u306f\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u306b\u4efb\u305b\u308c\u3070\u3044\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u500b\u4eba\u3067\u4f1a\u793e\u3092\u3084\u308b\u5834\u5408\u306f\u81ea\u5206\u3067\u308f\u304b\u3063\u3066\u3044\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u3067\u3057\u3087\u3046\u306d\u3002\u8d77\u696d\u306e\u6e96\u5099\u3082\u305f\u3044\u3078\u3093\u3067\u3059\u2026\u3002<\/p>\n
depreciation \u6e1b\u4fa1\u511f\u5374\uff08\u6709\u5f62\u8cc7\u7523\u306b\u5bfe\u3059\u308b\uff09\u3001\u4e0b\u843d\u3000\u30c7\u30d7\u30ea\u30b7\u30a8\u30fc\u30b7\u30e7\u30f3
\ndeprecation\u3000\u975e\u96e3\u3001\u53cd\u5bfe\u3001\u6297\u8b70\u3000\u30c7\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3
\namortization \u6e1b\u4fa1\u511f\u5374\uff08\u7121\u5f62\u8cc7\u7523\u306b\u5bfe\u3059\u308b\uff09\u3001\u4e00\u62ec\u511f\u5374\u3000\u2192\u30a2\u30e2\u30fc\u30c6\u30a3\u30bc\u30a4\u30b7\u30e7\u30f3\u3000\u6765\u9031\u89e3\u8aac\u3057\u307e\u3059
\n\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3000statutory durable years
\nstatutory \u6cd5\u5f8b\u3067\u5b9a\u3081\u305f\u3000statutory guardianship \u6cd5\u5b9a\u5f8c\u898b\u5236\u5ea6\u3000a statutory number of working hours \u6cd5\u5b9a\u52b4\u50cd\u6642\u9593
\ndurable \u8010\u7528\u53ef\u80fd\u306a\u3001\u9577\u6301\u3061\u3059\u308b\u3000\u30c7\u30e5\u30e9\u30d6\u308b
\n\u5dee\u3057\u62bc\u3055\u3048\u4ee4\u72b6\u3000a warrant\/wit of attachment\/seizure\/distress \u3000\u3000attachment\u3092\u3088\u304f\u4f7f\u3046\u307f\u305f\u3044\u3067\u3059\u3002
\n\u770b\u677f\u3000sign, \u96c6\u5408\u540d\u8a5e\u3068\u3057\u3066\u306f\u3000signage\u3000\u300c\u30b5\u300d\u30a4\u30cd\u30fc\u30b8\u3000digital signage
\n\u30eb\u30fc\u30e0\u30a8\u30a2\u30b3\u30f3 room air conditioner
\n\u5de5\u5834\u8a2d\u5099 plant equipment, plant facilities
\n\u6301\u3061\u5bb6 owned house; owner-occupied house
\n\u7a0e\u91d1 tax
\n\u56fa\u5b9a\u8cc7\u7523\u7a0e fixed property tax<\/p>\n
\u203b9\u670820\u65e5\uff08\u6708\uff09\u306f\u795d\u65e5\u306a\u306e\u3067\u300c\u4eca\u65e5\u306e\u82f1\u8a9e\u300d\u304a\u4f11\u307f\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"
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