{"id":2428,"date":"2026-03-19T08:30:31","date_gmt":"2026-03-18T23:30:31","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2428"},"modified":"2026-03-26T13:56:14","modified_gmt":"2026-03-26T04:56:14","slug":"art-tax-savings","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/art-tax-savings","title":{"rendered":"\u3061\u3087\u3063\u3068\u5909\u308f\u3063\u305f\u7bc0\u7a0e\u5bfe\u7b56\uff01\u6e1b\u4fa1\u511f\u5374\u3067\u304d\u308b\u7f8e\u8853\u54c1"},"content":{"rendered":"<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u6cd5\u4eba\u30aa\u30fc\u30ca\u30fc\u306e\u8208\u5473\u95a2\u5fc3\u304c\u9ad8\u3044\u306e\u306f\u3001\u7bc0\u7a0e\u5bfe\u7b56\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br 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\/>\n\u304a\u5ba2\u69d8\u3092\u62db\u304d\u5165\u308c\u308b\u5834\u6240\u306a\u306e\u3067\u3001\u5370\u8c61\u3092\u6c7a\u3081\u308b\u5927\u4e8b\u306a\u5834\u6240\u3068\u3057\u3066\u3001\u3053\u3060\u308f\u3063\u3066\u3044\u308b\u4f1a\u793e\u3082\u591a\u3044\u3067\u3059\u306d\u3002<\/p>\n<p>\u3082\u3057\u3042\u306a\u305f\u306e\u4f1a\u793e\u306e\u30a8\u30f3\u30c8\u30e9\u30f3\u30b9\u3084\u5fdc\u63a5\u5ba4\u304c\u7269\u5bc2\u3057\u3044\u96f0\u56f2\u6c17\u3067\u3042\u308c\u3070\u3001\u7f8e\u8853\u54c1\u3067\u5370\u8c61\u6539\u5584\u3092\u3057\u3066\u7bc0\u7a0e\u3092\u56f3\u308c\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u3067\u7f8e\u8853\u54c1\u3092\u8cfc\u5165\u3067\u304d\u308b\u3068\u306a\u308b\u3068\u3001\u3069\u3093\u306a\u65b9\u6cd5\u3067\u7bc0\u7a0e\u306b\u306a\u308b\u306e\u304b\uff1f\u91d1\u984d\u306f\u3044\u304f\u3089\u307e\u3067\u306a\u306e\u304b\uff1f<br \/>\n\u3053\u306e\u8a18\u4e8b\u3067\u306f\u7f8e\u8853\u54c1\u3092\u7d4c\u8cbb\u306b\u843d\u3068\u3059\u305f\u3081\u306e\u30b3\u30c4\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>[ccj id=&#8221;family&#8221;]<\/p>\n<h2>1.\u7f8e\u8853\u54c1\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u57fa\u6e96<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/depreciation-of-paintings-02-a4bda43c2631.jpg\" \/><\/p>\n<p>\u7f8e\u8853\u54c1\u3092\u8cfc\u5165\u3059\u308b\u969b\u3001\u3044\u304f\u3089\u306e\u5024\u6bb5\u306e\u3082\u306e\u3092\u8cb7\u3048\u3070\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u304b\u3067\u304d\u306a\u3044\u304b\u306f\u91d1\u984d\u3084\u7f8e\u8853\u54c1\u306e\u6027\u8cea\u306b\u3088\u308a\u5909\u308f\u308a\u307e\u3059\u3002\u8cfc\u5165\u3059\u308b\u969b\u306e\u76ee\u5b89\u306b\u8003\u3048\u3066\u3082\u3089\u3048\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u306b\u95a2\u3059\u308b\u7a2e\u985e\u5206\u3051\u306e\u56f3<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/depreciation-of-paintings-03-2-2c29fd03752d.jpg\" \/><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th colspan=\"2\" width=\"50%\">\u975e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523<\/th>\n<th colspan=\"2\" width=\"50%\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523<\/th>\n<\/tr>\n<tr>\n<td><\/td>\n<td width=\"45%\">\u6b74\u53f2\u7684\u4fa1\u5024\u53c8\u306f\u5e0c\u5c11\u4fa1\u5024\u3092\u6709\u3057\u305f\u7f8e\u8853\u54c1\u306a\u3069<\/td>\n<td><\/td>\n<td width=\"45%\">\u5668\u5177\u5099\u54c1\uff08\u4f8b\u5916100\u4e07\u5186\u4ee5\u4e0a\uff09<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>\u6642\u306e\u7d4c\u904e\u306b\u3088\u308a\u305d\u306e\u4fa1\u5024\u304c\u6e1b\u5c11\u3057\u306a\u3044\u3082\u306e<\/td>\n<td><\/td>\n<td>\u5668\u5177\u5099\u54c1\uff08100\u4e07\u5186\u672a\u6e80\uff09<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>\u5668\u5177\u5099\u54c1\uff08\u539f\u4fa1100\u4e07\u5186\u4ee5\u4e0a\uff09<\/td>\n<td><\/td>\n<td>\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>\u5c55\u793a\u54c1<\/td>\n<td><\/td>\n<td>\u4e00\u62ec\u511f\u5374\u8cc7\u7523<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>\u6295\u8cc7\u76ee\u7684<\/td>\n<td><\/td>\n<td>\u5c11\u984d\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff08\u6d88\u8017\u54c1\u8cbb\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u307e\u305a\u3001<strong>\u7f8e\u8853\u54c1\u306f\u5927\u304d\u304f\u975e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e2\u7a2e\u985e\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/strong>\u5e73\u621027\u5e74\u5ea6\u306e\u6539\u6b63\u306b\u3088\u308a\u7f8e\u8853\u54c1\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u53d6\u308a\u6271\u3044\u304c\u5909\u308f\u308a\u3001<strong>1\u70b9100\u4e07\u5186\u4ee5\u4e0a\u306e\u7f8e\u8853\u54c1\u7b49\u306b\u3064\u3044\u3066\u306f\u539f\u5247\u3001\u6e1b\u4fa1\u511f\u5374\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/strong>\u305d\u306e\u305f\u3081\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u56fa\u5b9a\u8cc7\u7523\u306b\u8a08\u4e0a\u3055\u308c\u3001\u7d4c\u8cbb\u306f0\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>1-1. 100\u4e07\u5186\u4ee5\u4e0a\uff08\u975e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff09<\/h3>\n<p>100\u4e07\u5186\u4ee5\u4e0a\u306e\u7f8e\u8853\u54c1\u306f\u975e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u8a72\u5f53\u3057\u3001\u7d4c\u8cbb\u306b\u843d\u3068\u3059\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u8aac\u660e\u3057\u307e\u3057\u305f\u304c\u3001\u4f8b\u5916\u3082\u3042\u308a\u307e\u3059\u3002100\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u3063\u3066\u3082\u300c\u6642\u306e\u7d4c\u904e\u306b\u3088\u308a\u305d\u306e\u4fa1\u5024\u304c\u6e1b\u5c11\u3057\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u3082\u306e\u300d\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u300c\u6642\u306e\u7d4c\u904e\u306b\u3088\u308a\u305d\u306e\u4fa1\u5024\u304c\u6e1b\u5c11\u3057\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u3082\u306e\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u306f\u3001\u6b21\u306e\u4e8b\u9805\u3092\u5168\u3066\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u2460\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\uff09\u3068\u3057\u3066\u53d6\u5f97\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p>\u2461\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>\u2462\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<h3>1-2. 100\u4e07\u5186\u672a\u6e80\uff08\u5668\u5177\u5099\u54c1\uff09<\/h3>\n<p>1\u70b9100\u4e07\u5186\u672a\u6e80\u306e\u7f8e\u8853\u54c1\u7b49\u306e\u5834\u5408\u306f\u3001\u539f\u5247\u3001<strong>\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u8a72\u5f53\u3057\u3001\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u3066\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u65b9\u6cd5\u300c\u5b9a\u984d\u6cd5\u300d\u3068\u300c\u5b9a\u7387\u6cd5\u300d\u30a4\u30e1\u30fc\u30b8\u56f3<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/depreciation-of-paintings-04-2-f1d2d17411e6.jpg\" \/><\/p>\n<h3>1-3. 40\u4e07\u5186\u672a\u6e80\uff08\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff09<span style=\"font-size: 12pt\">\u203b<\/span><\/h3>\n<p>1\u70b9\u306e\u7f8e\u8853\u54c1\u304c40\u4e07\u5186\u672a\u6e80\uff08\u7a0e\u8fbc\u3082\u3057\u304f\u306f\u7a0e\u629c\u306f\u4f1a\u793e\u306e\u7d4c\u7406\u65b9\u6cd5\u306b\u3088\u308a\u5224\u5b9a\uff09\u306e\u5834\u5408\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u3082\u3068\u3001\u4e00\u4e8b\u696d\u5e74\u5ea6\u306e\u3046\u3061300\u4e07\u5186\u307e\u3067\u3092\u9650\u5ea6\u306b\u3001\u305d\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3092<strong>\u300c\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u300d\u3068\u3044\u3044\u307e\u3059\u3002<br \/>\n\u3053\u3061\u3089\u306e\u7279\u4f8b\u3092\u6d3b\u7528\u3059\u308b\u3068\u3001\u4f8b\u3048\u3070\u300129\u4e07\u5186\u306e\u7d75\u753b\u309210\u70b9\u8cb7\u3063\u305f\u3068\u3059\u308b\u3068290\u4e07\u5186\u3092\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u203b2026\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u7b49\u3057\u3066\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u8cc7\u7523\u304b\u3089\u9069\u7528<\/p>\n<h3>1-4. 20\u4e07\u5186\u672a\u6e80\uff08\u4e00\u62ec\u511f\u5374\u8cc7\u7523\uff09<\/h3>\n<p>10\u4e07\u5186\u4ee5\u4e0a20\u4e07\u5186\u672a\u6e80\u306e\u7f8e\u8853\u54c1\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u6708\u5272\u8a08\u7b97\u306b\u306f\u306a\u3089\u305a\u3001<strong>\u53d6\u5f97\u4fa1\u984d\u306e3\u5206\u306e1\u3092\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306e\u5834\u5408\u3001\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u9055\u3044300\u4e07\u5186\u307e\u3067\u306e\u9650\u5ea6\u984d\u306e\u30cf\u30fc\u30c9\u30eb\u304c\u7121\u3044\u305f\u3081\u3001<strong>\u591a\u304f\u306e\u70b9\u6570\u3092\u8cfc\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3068\u306f\uff1f<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/depreciation-of-paintings-5-v2-1024x548-2e6d33b18e5a.jpg\" \/><\/p>\n<h3>1-5. 10\u4e07\u5186\u672a\u6e80\uff08\u5c11\u984d\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff1a\u6d88\u8017\u54c1\u8cbb\uff09<\/h3>\n<p>10\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u3001<strong>\u6d88\u8017\u54c1\u8cbb\u306a\u3069\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u305d\u306e\u307e\u307e\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u306a\u304a\u3001\u91d1\u984d\u306b\u95a2\u4fc2\u306a\u304f\u3001\u6b74\u53f2\u7684\u4fa1\u5024\u53c8\u306f\u5e0c\u5c11\u4fa1\u5024\u3092\u6709\u3057\u305f\u3001\u53e4\u7f8e\u8853\u54c1\u3001\u53e4\u6587\u66f8\u3001\u51fa\u571f\u54c1\u3001\u907a\u7269\u7b49\u306e\u3088\u3046\u306a\u4ee3\u66ff\u6027\u306e\u306a\u3044\u3082\u306e\u306f\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h2>2.\u7f8e\u8853\u54c1\uff08\u5668\u5177\u5099\u54c1\uff09\u306e\u8010\u7528\u5e74\u6570\u3068\u511f\u5374\u65b9\u6cd5<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/depreciation-of-paintings-06-5a53f3194571.jpg\" \/><\/p>\n<p>100\u4e07\u5186\u672a\u6e80\u306e\u7f8e\u8853\u54c1\u306e\u5834\u5408\u3001\u5668\u5177\u5099\u54c1\u306e\u8010\u7528\u5e74\u6570\u3092\u7528\u3044\u3066\u511f\u5374\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u511f\u5374\u65b9\u6cd5\u306f\u5b9a\u984d\u6cd5\u3068\u5b9a\u7387\u6cd5\u306e\u3069\u3061\u3089\u304b\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<th>\u5ba4\u5185\u88c5\u98fe\u54c1\u306e\u7a2e\u985e<\/th>\n<th>\u8010\u7528\u5e74\u6570<\/th>\n<\/tr>\n<tr>\n<td>\u91d1\u5c5e\u88fd<\/td>\n<td>15\u5e74<\/td>\n<\/tr>\n<tr>\n<td>\u305d\u306e\u4ed6<\/td>\n<td>8\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4f8b\u3048\u3070\u300190\u4e07\u5186\u306e\u7d75\u753b\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u91d1\u984d\u306f\u4e0b\u8a18\u306e\u901a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\uff1c\u5b9a\u984d\u6cd5\uff1e\u3000900,000\u5186\u00f78\u5e74\uff1d112,500\u5186<br \/>\n\uff1c\u5b9a\u7387\u6cd5\uff1e\u3000900,000\u5186\u00d70.250\uff08\u511f\u5374\u7387\uff09\uff1d225,000\u5186<\/p>\n<p>\u5b9a\u984d\u6cd5<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u6570<\/th>\n<th>\u671f\u9996\u5e33\u7c3f\u4fa1\u984d<\/th>\n<th>\u511f\u5374\u9650\u5ea6\u984d<\/th>\n<th>\u671f\u672b\u5e33\u7c3f\u4fa1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1\u5e74<\/td>\n<td>900,000<\/td>\n<td>112,500<\/td>\n<td>787,500<\/td>\n<\/tr>\n<tr>\n<td>2\u5e74<\/td>\n<td>787,500<\/td>\n<td>112,500<\/td>\n<td>675,000<\/td>\n<\/tr>\n<tr>\n<td>3\u5e74<\/td>\n<td>675,000<\/td>\n<td>112,500<\/td>\n<td>562,500<\/td>\n<\/tr>\n<tr>\n<td>4\u5e74<\/td>\n<td>562,500<\/td>\n<td>112,500<\/td>\n<td>450,000<\/td>\n<\/tr>\n<tr>\n<td>5\u5e74<\/td>\n<td>450,000<\/td>\n<td>112,500<\/td>\n<td>337,500<\/td>\n<\/tr>\n<tr>\n<td>6\u5e74<\/td>\n<td>337,500<\/td>\n<td>112,500<\/td>\n<td>225,000<\/td>\n<\/tr>\n<tr>\n<td>7\u5e74<\/td>\n<td>225,000<\/td>\n<td>112,500<\/td>\n<td>112,500<\/td>\n<\/tr>\n<tr>\n<td>8\u5e74<\/td>\n<td>112,500<\/td>\n<td>112,499<\/td>\n<td>1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/depreciation-of-paintings-07-2-697055de8a8a.jpg\" \/><\/p>\n<p>\u5b9a\u7387\u6cd5<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e74\u6570<\/th>\n<th>\u671f\u9996\u5e33\u7c3f\u4fa1\u984d<\/th>\n<th>\u511f\u5374\u9650\u5ea6\u984d<\/th>\n<th>\u671f\u672b\u5e33\u7c3f\u4fa1\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1\u5e74<\/td>\n<td>900,000<\/td>\n<td>225,000<\/td>\n<td>675,000<\/td>\n<\/tr>\n<tr>\n<td>2\u5e74<\/td>\n<td>675,000<\/td>\n<td>168,750<\/td>\n<td>506,250<\/td>\n<\/tr>\n<tr>\n<td>3\u5e74<\/td>\n<td>506,250<\/td>\n<td>126,562<\/td>\n<td>379,688<\/td>\n<\/tr>\n<tr>\n<td>4\u5e74<\/td>\n<td>379,688<\/td>\n<td>94,922<\/td>\n<td>284,766<\/td>\n<\/tr>\n<tr>\n<td>5\u5e74<\/td>\n<td>284,766<\/td>\n<td>71,191<\/td>\n<td>213,575<\/td>\n<\/tr>\n<tr>\n<td>6\u5e74<\/td>\n<td>213,575<\/td>\n<td>71,334<\/td>\n<td>142,241<\/td>\n<\/tr>\n<tr>\n<td>7\u5e74<\/td>\n<td>142,241<\/td>\n<td>71,334<\/td>\n<td>70,907<\/td>\n<\/tr>\n<tr>\n<td>8\u5e74<\/td>\n<td>70,907<\/td>\n<td>70,906<\/td>\n<td>1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/depreciation-of-paintings-08-2-bc2f0d61a62b.jpg\" \/><\/p>\n<p><strong>\u6bd4\u8f03\u3059\u308b\u3068\u5b9a\u7387\u6cd5\u306e\u307b\u3046\u304c\u4e00\u4e8b\u696d\u5e74\u5ea6\u306b\u7d4c\u8cbb\u306b\u843d\u3068\u305b\u308b\u91d1\u984d\u304c\u5927\u304d\u3044<\/strong>\u306e\u3067\u3001\u6cd5\u4eba\u306e\u5834\u5408\u3001\u4f1a\u793e\u306e\u696d\u7e3e\u306a\u3069\u52d8\u6848\u3059\u308b\u3068\u5b9a\u7387\u6cd5\u304c\u9078\u3070\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>[ccj id=&#8221;family&#8221;]<\/p>\n<h2>3.\u511f\u5374\u8cc7\u7523\u306e\u7533\u544a\u30fb\u7d0d\u7a0e<\/h2>\n<p>\u511f\u5374\u8cc7\u7523\u3068\u306f\u3001\u571f\u5730\u53ca\u3073\u5bb6\u5c4b\u4ee5\u5916\u306e\u3001\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u8cc7\u7523\u3092\u3044\u3044\u307e\u3059\u3002<br \/>\n\u305f\u3068\u3048\u3070\u3001\u4f1a\u793e\u3084\u500b\u4eba\u3067\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u65b9\u304c\u4e8b\u696d\u306e\u305f\u3081\u306b\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u69cb\u7bc9\u7269\u3001\u6a5f\u68b0\u3001\u5668\u5177\u3001\u5099\u54c1\u7b49\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u81ea\u52d5\u8eca\u306f\u5bfe\u8c61\u304b\u3089\u9664\u304b\u308c\u307e\u3059\u3002<\/p>\n<p>\u56fa\u5b9a\u8cc7\u7523\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7bc4\u56f2\u306f\u5e83\u304f\u3001\u4f8b\u3048\u3070\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/depreciation-of-paintings-10-1-1_v2-2-587x1024-0e2ab3a8dfbc.jpg\" \/><\/p>\n<p><strong>\u6bce\u5e741\u67081\u65e5\u6642\u70b9\u3067\u6240\u6709\u3059\u308b\u4e8b\u696d\u7528\u306e\u511f\u5374\u8cc7\u7523\u3092\u5e02\u533a\u753a\u6751\u306b\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><br \/>\n\u5e73\u621027\u5e74\u306e\u6539\u6b63\u524d\u307e\u3067\u306f\u7f8e\u8853\u54c1\u306f\u975e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3060\u3063\u305f\u305f\u3081\u3001\u511f\u5374\u8cc7\u7523\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001\u6539\u6b63\u5f8c\u304b\u3089\u306f\u7f8e\u8853\u54c1\u3092\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u3059\u308b\u5834\u5408\u3001\u511f\u5374\u8cc7\u7523\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u7533\u544a\u5bfe\u8c61\u3068\u306a\u308b\u7f8e\u8853\u54c1\u306f\u3001\u4e0b\u8a18\u306e\u901a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u53d6\u5f97\u4fa1\u984d\u304c100\u4e07\u5186\u672a\u6e80\u3067\u3042\u308b\u3082\u306e\uff08\u6642\u306e\u7d4c\u904e\u306b\u3088\u308a\u305d\u306e\u4fa1\u5024\u304c\u6e1b\u5c11\u3057\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u3082\u306e\u3092\u9664\u304f\u3002\uff09<\/li>\n<li>\u53d6\u5f97\u4fa1\u984d\u304c100\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u3063\u3066\u3001\u6642\u306e\u7d4c\u904e\u306b\u3088\u308a\u4fa1\u5024\u304c\u6e1b\u5c11\u3059\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u3082\u306e<\/li>\n<\/ul>\n<p>\u306a\u304a\u3001\u5c11\u984d\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff08\u6d88\u8017\u54c1\u8cbb\uff09\u3068\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306f\u511f\u5374\u8cc7\u7523\u306e\u7533\u544a\u304b\u3089\u9664\u304b\u308c\u307e\u3059\u3002<\/p>\n<p><img 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