{"id":548,"date":"2024-11-13T13:40:49","date_gmt":"2024-11-13T04:40:49","guid":"https:\/\/sell-media.housedo.com\/Array","modified":"2024-11-21T15:11:10","modified_gmt":"2024-11-21T06:11:10","slug":"what-is-depreciation-when-selling-a-condominium","status":"publish","type":"post","link":"https:\/\/sell-media.housedo.com\/sell\/media\/what-is-depreciation-when-selling-a-condominium\/","title":{"rendered":"\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u6642\u306e\u6e1b\u4fa1\u511f\u5374\u3068\u306f\uff1f\u30de\u30a4\u30db\u30fc\u30e0\u30fb\u4e8b\u696d\u7528\u5225\u306b\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"\r\n<p>\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u7fcc\u5e74\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u53d6\u5f97\u4fa1\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u306b\u3064\u3044\u3066\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u6e1b\u4fa1\u511f\u5374\u306b\u3064\u3044\u3066\u7406\u89e3\u304c\u4e0d\u5341\u5206\u306a\u4eba\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u57fa\u672c\u7684\u306a\u77e5\u8b58\u3084\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8a73\u7d30\u306b\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<h2 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href=\"#depreciation-method\">\u81ea\u5b85\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306f\u300c\u5b9a\u984d\u6cd5\u300d\u306b\u3088\u308b\u8a08\u7b97<\/a><\/li>\r\n\r\n\r\n\r\n<li><a href=\"#depreciation-business\">\u4e8b\u696d\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u5834\u5408\u3082\u300c\u5b9a\u984d\u6cd5\u300d\u306e\u307f<\/a><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h3 id=\"depreciation-pace\" 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href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/shotoku\/shinkoku\/070412\/pdf\/3.pdf\" target=\"_blank\" rel=\"noopener\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\r\n\r\n\r\n\r\n<h3 id=\"depreciation-target\" class=\"wp-block-heading\"><strong>\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u6642\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u5bfe\u8c61\u306f\u300c\u5efa\u7269\u300d\u306e\u307f<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>\u6e1b\u4fa1\u511f\u5374\u306e\u5bfe\u8c61\u306f\u5efa\u7269\u306e\u307f\u3067\u3001\u571f\u5730\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002\u7d4c\u7406\u4e0a\u306f\u3001\u5efa\u7269\u306f\u7d4c\u5e74\u52a3\u5316\u306b\u3088\u308a\u4fa1\u5024\u304c\u4e0b\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u571f\u5730\u306f\u7d4c\u5e74\u306e\u5f71\u97ff\u3092\u53d7\u3051\u305a\u3001\u4fa1\u5024\u306f\u6e1b\u5c11\u3057\u306a\u3044\u3068\u898b\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6e1b\u4fa1\u511f\u5374\u6642\u306e\u8a08\u7b97\u3092\u3059\u308b\u969b\u306f\u3001\u8cfc\u5165\u6642\u306e\u4fa1\u683c\u3092\u30de\u30f3\u30b7\u30e7\u30f3\u3068\u5efa\u7269\u306e\u4fa1\u683c\u306b\u5206\u3051\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002\u4fa1\u683c\u306e\u914d\u5206\u306f\u3001\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\r\n\r\n\r\n\r\n<h3 id=\"depreciation-method\" class=\"wp-block-heading\"><strong>\u81ea\u5b85\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306f\u300c\u5b9a\u984d\u6cd5\u300d\u306b\u3088\u308b\u8a08\u7b97<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u306b\u306f\u300c\u5b9a\u984d\u6cd5\u300d\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5b9a\u984d\u6cd5\u306f\u3001\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3067\u5747\u7b49\u306b\u5206\u5272\u3057\u3001\u6bce\u5e74\u540c\u3058\u91d1\u984d\u3067\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u8a08\u7b97\u624b\u6cd5\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u300c\u5b9a\u7387\u6cd5\u300d\u3082\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u65b9\u6cd5\u306e1\u3064\u3067\u3059\u3002\u304b\u3064\u3066\u306f\u3001\u5b9a\u7387\u6cd5\u3082\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u306b\u4f7f\u308f\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u30572016\u5e74\u5ea6\u306b\u6cd5\u6539\u6b63\u304c\u306a\u3055\u308c\u305f\u7d50\u679c\u30012016\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u53d6\u5f97\u3057\u305f\u30de\u30f3\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3001\u5b9a\u7387\u6cd5\u3092\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u203b\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/saigai\/h30\/0018008-045\/05.htm\" target=\"_blank\" rel=\"noopener\">No.5409\u2003\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff08\u5e73\u621028\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3092\u3055\u308c\u305f\u9271\u696d\u7528\u306e\u5efa\u7269\u3001\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u53ca\u3073\u69cb\u7bc9\u7269\u3092\u9664\u304f\u3002\uff09\u306e\u511f\u5374\u65b9\u6cd5\u306e\u9078\u5b9a\u624b\u7d9a\uff08\u5e73\u621019\u5e744\u67081\u65e5\u4ee5\u5f8c\u53d6\u5f97\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\r\n\r\n\r\n\r\n<h3 id=\"depreciation-business\" class=\"wp-block-heading\"><strong>\u4e8b\u696d\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u5834\u5408\u3082\u300c\u5b9a\u984d\u6cd5\u300d\u306e\u307f<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>2016\u5e744\u67081\u65e5\u4ee5\u964d\u3001\u4e8b\u696d\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u306b\u304a\u3051\u308b\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u3082\u5b9a\u984d\u6cd5\u306b\u7d71\u4e00\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u306a\u304a\u3001\u4e8b\u696d\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u904e\u53bb\u306b\u4f55\u5ea6\u3082\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u30021\u3064\u306e\u7bc0\u76ee\u306f\u30012007\u5e744\u67081\u65e5\u3067\u3059\u3002\u5f8c\u307b\u3069\u89e3\u8aac\u3057\u307e\u3059\u304c\u30012007\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u53d6\u5f97\u3057\u305f\u30de\u30f3\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066\u306f\u3001\u6b8b\u5b58\u4fa1\u984d\u306e\u6982\u5ff5\u304c\u9069\u7528\u3055\u308c\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u53d6\u5f97\u3057\u305f\u6642\u671f\u306b\u3088\u308a\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u203b\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5410.htm\" target=\"_blank\" rel=\"noopener\">No.5410\u2003\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\uff08\u5e73\u621019\u5e744\u67081\u65e5\u4ee5\u5f8c\u53d6\u5f97\u5206\uff09<\/a><\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>\u3010\u30de\u30a4\u30db\u30fc\u30e0\u7de8\u3011\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5<\/strong><\/h2>\r\n\r\n\r\n\r\n<p>\u30de\u30a4\u30db\u30fc\u30e0\u306e\u5834\u5408\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u4ee5\u4e0b\u306e\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p style=\"text-align: left; background-color: #f9f9f9; padding: 10px;\"><strong>\u6e1b\u4fa1\u511f\u5374\u8cbb \uff1d \u53d6\u5f97\u4fa1\u984d \u00d7 0.9 \u00d7 \u511f\u5374\u7387 \u00d7 \u7d4c\u904e\u5e74\u6570<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u7d4c\u904e\u5e74\u6570\u304c1\u5e74\u672a\u6e80\u306e\u3068\u304d\u30016\u304b\u6708\u4ee5\u4e0a\u306f1\u5e74\u30016\u304b\u6708\u672a\u6e80\u306f\u5207\u308a\u6368\u3066\u3068\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<h3 id=\"acquisition-cost\" class=\"wp-block-heading\"><strong>\u53d6\u5f97\u4fa1\u984d<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>\u30de\u30a4\u30db\u30fc\u30e0\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u53d6\u5f97\u4fa1\u984d\u306f\u3001\u7269\u3092\u8cfc\u5165\u3059\u308b\u969b\u306b\u8cbb\u3084\u3057\u305f\u8cbb\u7528\u3068\u306a\u308a\u307e\u3059\u3002\u30de\u30f3\u30b7\u30e7\u30f3\u58f2\u5374\u306e\u969b\u306b\u8003\u616e\u3059\u3079\u304d\u53d6\u5f97\u4fa1\u984d\u306b\u3064\u3044\u3066\u3001\u4e00\u90e8\u4ee5\u4e0b\u306b\u793a\u3057\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<ul>\r\n<li>\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u8cfc\u5165\u8cbb\u7528<\/li>\r\n\r\n\r\n\r\n<li>\u4ef2\u4ecb\u624b\u6570\u6599<\/li>\r\n\r\n\r\n\r\n<li>\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e<\/li>\r\n\r\n\r\n\r\n<li>\u767b\u9332\u514d\u8a31\u7a0e<\/li>\r\n\r\n\r\n\r\n<li>\u5370\u7d19\u7a0e<\/li>\r\n\r\n\r\n\r\n<li>\u30ea\u30d5\u30a9\u30fc\u30e0\u3084\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>\u8cfc\u5165\u4ee3\u91d1\u306b\u52a0\u3048\u3001\u8cfc\u5165\u306b\u304b\u304b\u308b\u8af8\u8cbb\u7528\u3082\u53d6\u5f97\u4fa1\u984d\u306b\u542b\u307e\u308c\u308b\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<h3 id=\"depreciation-rate\" class=\"wp-block-heading\"><strong>\u511f\u5374\u7387<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>\u30de\u30a4\u30db\u30fc\u30e0\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u511f\u5374\u7387\u306f\u3001\u5efa\u7269\u306e\u69cb\u9020\u306b\u5fdc\u3058\u3066\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u4e3b\u306a\u975e\u696d\u52d9\u7528\u8cc7\u7523\u306e\u511f\u5374\u7387\u3092\u4ee5\u4e0b\u306b\u793a\u3057\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<thead>\r\n<tr>\r\n<th>\u5efa\u7269\u306e\u69cb\u9020<\/th>\r\n<th>\u511f\u5374\u7387<\/th>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td>\u9244\u9aa8\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u30fb\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020<\/td>\r\n<td>0.015<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u6728\u9aa8\u30e2\u30eb\u30bf\u30eb\u9020<\/td>\r\n<td>0.034<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u6728\u9020\u30fb\u5408\u6210\u6a39\u8102\u9020<\/td>\r\n<td>0.031<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u308c\u3093\u304c\u9020\u30fb\u77f3\u9020\u30fb\u30d6\u30ed\u30c3\u30af\u9020<\/td>\r\n<td>0.018<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u8089\u539a4mm\u8d85\u306e\u91d1\u5c5e\u9020<\/td>\r\n<td>0.020<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u8089\u539a3\uff5e4mm\u306e\u91d1\u5c5e\u9020<\/td>\r\n<td>0.025<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\u8089\u539a3mm\u4ee5\u4e0b\u306e\u91d1\u5c5e\u9020<\/td>\r\n<td>0.036<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<figcaption class=\"wp-element-caption\">\u203b\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/saigai\/h30\/0018008-045\/05.htm\" target=\"_blank\" rel=\"noopener\">\u300c\u6e1b\u4fa1\u511f\u5374\u8cbb\u300d\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/figcaption>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>\u203b\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/shotoku\/shinkoku\/070412\/pdf\/3.pdf\" target=\"_blank\" rel=\"noopener\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\r\n\r\n\r\n\r\n<h3 id=\"elapsed-years\" class=\"wp-block-heading\"><strong>\u7d4c\u904e\u5e74\u6570<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u7b97\u51fa\u3059\u308b\u969b\u306b\u4f7f\u7528\u3055\u308c\u308b\u7d4c\u904e\u5e74\u6570\u306f\u3001\u8cfc\u5165\u304b\u3089\u58f2\u5374\u307e\u3067\u306e<strong>\u300c\u6240\u6709\u671f\u9593\u300d<\/strong>\u3067\u3059\u3002\u4e00\u822c\u7684\u306b\u3001\u5efa\u7bc9\u5f8c1\u5e74\u7d4c\u904e\u3059\u308c\u3070\u30de\u30f3\u30b7\u30e7\u30f3\u306f\u4e2d\u53e4\u6271\u3044\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u65b0\u7bc9\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306f\u3001\u7bc9\u5e74\u6570\u3068\u7d4c\u904e\u5e74\u6570\u306f\u307b\u307c\u540c\u3058\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u3057\u304b\u3057\u3001\u4e2d\u53e4\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7bc9\u5e74\u6570\u3068\u5b9f\u969b\u306e\u6240\u6709\u671f\u9593\u306f\u5927\u304d\u304f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u203b\u53c2\u8003\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=411AC0000000081\" target=\"_blank\" rel=\"noopener\">\u4f4f\u5b85\u306e\u54c1\u8cea\u78ba\u4fdd\u306e\u4fc3\u9032\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b | e-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>\u3010\u4e8b\u696d\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u3011\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5<\/strong><\/h2>\r\n\r\n\r\n\r\n<p>\u8cc3\u8cb8\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u3088\u3046\u306a\u4e8b\u696d\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u5834\u5408\u306f\u3001\u30de\u30a4\u30db\u30fc\u30e0\u306e\u58f2\u5374\u3068\u306f\u7570\u306a\u308b\u8a08\u7b97\u65b9\u6cd5\u3067\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u7b97\u51fa\u3057\u307e\u3059\u30022007\u5e743\u670831\u65e5\u4ee5\u524d\u306b\u53d6\u5f97\u3057\u305f\u30de\u30f3\u30b7\u30e7\u30f3\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u3067\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u7b97\u51fa\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1d\uff08\u5efa\u7269\u8cfc\u5165\u4fa1\u984d\uff0d\u6b8b\u5b58\u4fa1\u984d\uff09\u00d7\u511f\u5374\u7387\u00d7\u4e8b\u696d\u7528\u3068\u3057\u3066\u4f7f\u7528\u3057\u305f\u6708\u6570\u00f712<\/strong><\/p>\r\n\r\n\r\n\r\n<p>\u8fd1\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u3067\u3001\u6b8b\u5b58\u4fa1\u984d\u306f\u5ec3\u6b62\u3055\u308c\u3066\u3044\u307e\u3059\u30022007\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u53d6\u5f97\u3055\u308c\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306f\u3001\u8010\u7528\u5e74\u6570\u7d4c\u904e\u6642\u306b\u6b8b\u5b58\u7c3f\u4fa11\u5186\u307e\u3067\u511f\u5374\u53ef\u80fd\u3067\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p><strong>\u6e1b\u4fa1\u511f\u5374\u8cbb\uff1d\u5efa\u7269\u8cfc\u5165\u4fa1\u984d\u00d7\u511f\u5374\u7387\u00d7\u696d\u52d9\u306b\u4f9b\u3055\u308c\u305f\u6708\u6570\u00f712<\/strong><\/p>\r\n\r\n\r\n\r\n<p><strong>\u203b\u53c2\u8003\uff1a<\/strong><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5410.htm\" target=\"_blank\" rel=\"noopener\">No.5410\u2003\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\uff08\u5e73\u621019\u5e744\u67081\u65e5\u4ee5\u5f8c\u53d6\u5f97\u5206\uff09<\/a><\/p>\r\n\r\n\r\n\r\n<h3 id=\"residual-value\" class=\"wp-block-heading\"><strong>\u6b8b\u5b58\u4fa1\u984d<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>\u304b\u3064\u3066\u6e1b\u4fa1\u511f\u5374\u306b\u95a2\u9023\u3059\u308b\u6982\u5ff5\u306b\u3001\u6b8b\u5b58\u4fa1\u984d\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u7d4c\u904e\u3057\u3066\u3082\u3001\u3044\u304d\u306a\u308a\u8cc7\u7523\u304c\u4f7f\u7528\u3067\u304d\u306a\u304f\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u7d4c\u904e\u3057\u305f\u5f8c\u306e\u8cc7\u7523\u4fa1\u5024\u3092\u793a\u3059\u3082\u306e\u3068\u3057\u3066\u3001\u6b8b\u5b58\u4fa1\u984d\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u6b8b\u5b58\u4fa1\u984d\u306f\u6709\u5f62\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u7121\u5f62\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3054\u3068\u306b\u7570\u306a\u308a\u3001\u5efa\u7269\u306e\u5834\u5408\u306f\u53d6\u5f97\u4fa1\u984d\uff08\u5efa\u7269\u8cfc\u5165\u4fa1\u683c\uff09\u306e10%\u304c\u6b8b\u5b58\u4fa1\u683c\u3068\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n<h3 id=\"depreciation-rate-business\" class=\"wp-block-heading\"><strong>\u511f\u5374\u7387<\/strong><\/h3>\r\n\r\n\r\n\r\n<p>\u65b0\u65e7\u5b9a\u984d\u6cd5\u306e\u3044\u305a\u308c\u3082\u3001\u4e8b\u696d\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u5834\u5408\u306f\u3001\u9244\u9aa8\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u30fb\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u306e\u511f\u5374\u7387\u306f\u300c0.022\u300d\u3067\u3059\u3002\u4e00\u65b9\u3001\u30de\u30a4\u30db\u30fc\u30e0\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u3067\u3001\u9244\u9aa8\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u30fb\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u306e\u511f\u5374\u7387\u306f\u300c0.015\u300d\u3067\u3059\u3002\u4e8b\u696d\u7528\u3068\u30de\u30a4\u30db\u30fc\u30e0\u7528\u306e\u30de\u30f3\u30b7\u30e7\u30f3\u3067\u306f\u3001\u511f\u5374\u7387\u304c\u7570\u306a\u308b\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u203b\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/shotoku\/shinkoku\/070412\/pdf\/3.pdf\" target=\"_blank\" rel=\"noopener\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u7387\u8868\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\r\n\r\n\r\n\r\n<p>\u203b\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/saigai\/h30\/0018008-045\/05.htm\" target=\"_blank\" rel=\"noopener\">\u300c\u6e1b\u4fa1\u511f\u5374\u8cbb\u300d\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u58f2\u5374\u3059\u308b\u969b\u306e\u6e1b\u4fa1\u511f\u5374\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9<\/strong><\/h2>\r\n\r\n\r\n\r\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u53d6\u5f97\u4fa1\u984d\u304c\u591a\u3044\u307b\u3069\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u7bc0\u7a0e\u53ef\u80fd\u3067\u3059\u3002\u3067\u304d\u308b\u9650\u308a\u3082\u308c\u306a\u304f\u8a08\u4e0a\u3057\u307e\u3057\u3087\u3046\u3002\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u306f\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u53d6\u5f97\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3067\u3059\u3002\u524d\u8ff0\u306e\u3088\u3046\u306b\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u8cfc\u5165\u8cbb\u7528\u306b\u52a0\u3048\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u306a\u3069\u624b\u7d9a\u304d\u306b\u95a2\u308f\u308b\u8af8\u8cbb\u7528\u304c\u53d6\u5f97\u4fa1\u984d\u306b\u542b\u307e\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u8cbb\u7528\u306f\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u306f\u542b\u307e\u308c\u306a\u3044\u305f\u3081\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\r\n\r\n\r\n\r\n<ul>\r\n<li>\u878d\u8cc7\u5229\u5b50<\/li>\r\n\r\n\r\n\r\n<li>\u7ba1\u7406\u8cbb\u3084\u4fee\u7e55\u7a4d\u7acb\u91d1<\/li>\r\n\r\n\r\n\r\n<li>\u5bb6\u5177\u3084\u5bb6\u96fb\u306e\u8cbb\u7528<\/li>\r\n\r\n\r\n\r\n<li>\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u624b\u6570\u6599<\/li>\r\n\r\n\r\n\r\n<li>\u753a\u4f1a\u8cbb<\/li>\r\n\r\n\r\n\r\n<li>\u5f15\u3063\u8d8a\u3057\u306e\u4ee3\u91d1<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>\u307e\u305f\u3001\u53d6\u5f97\u4fa1\u984d\u304c\u5206\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u8b72\u6e21\u4fa1\u683c\u306e5%\u3092\u53d6\u5f97\u4fa1\u984d\u3068\u3057\u3066\u8a08\u4e0a\u53ef\u80fd\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n<p>\u203b\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3258.htm\" target=\"_blank\" rel=\"noopener\">No.3258\u2003\u53d6\u5f97\u8cbb\u304c\u5206\u304b\u3089\u306a\u3044\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\r\n\r\n\r\n\r\n<h2 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