{"id":3048,"date":"2026-06-16T13:30:41","date_gmt":"2026-06-16T04:30:41","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=3048"},"modified":"2026-06-16T13:09:25","modified_gmt":"2026-06-16T04:09:25","slug":"truck-depreciation-useful-life","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/truck-depreciation-useful-life","title":{"rendered":"\u30c8\u30e9\u30c3\u30af\u306e\u8010\u7528\u5e74\u6570\u4e00\u89a7\uff5c\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u65b9\u6cd5\u3084\u4ed5\u8a33\u3082\u89e3\u8aac"},"content":{"rendered":"
    <\/ol>\n

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    1-1.\u65b0\u8eca\u30c8\u30e9\u30c3\u30af\u306e\u8010\u7528\u5e74\u6570<\/h3>\n

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    \n
      \n
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      \n

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      \n

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      \n

      (5\u5e74\uff0d2\u5e74)\uff0b(2\u5e74\u00d720\uff05)\uff1d3.4\u5e74<\/strong><\/p>\n<\/div>\n

      \u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

      1\u5e74\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u308a\u6368\u3066\u308b\u305f\u3081\u3001\u3053\u306e\u5834\u5408\u306e\u8010\u7528\u5e74\u6570\u306f3\u5e74\u3067\u3059\u3002<\/strong><\/p>\n

      \u306a\u304a\u3001\u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\u306e\u8010\u7528\u5e74\u6570\u306f\u3001\u8eca\u691c\u306e\u6b8b\u5b58\u671f\u9593\u3067\u306f\u306a\u304f\u3001\u7a0e\u52d9\u4e0a\u306e\u8a08\u7b97\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002\u8eca\u691c\u671f\u9593\u3068\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u7570\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

      2.\u30c8\u30e9\u30c3\u30af\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n

      \u30c8\u30e9\u30c3\u30af\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u8cfc\u5165\u8cbb\u7528\u3092\u4e00\u5ea6\u306b\u5168\u984d\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u3066\u8907\u6570\u5e74\u306b\u308f\u305f\u3063\u3066\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3044\u307e\u3059\u3002<\/strong><\/p>\n

      \u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

      \n
        \n
      • \u5b9a\u984d\u6cd5<\/li>\n
      • \u5b9a\u7387\u6cd5<\/li>\n<\/ul>\n<\/div>\n

        \u305d\u308c\u305e\u308c\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u65b9\u6cd5\u3084\u7279\u5fb4\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

        2-1.\u5b9a\u984d\u6cd5\uff5c\u8010\u7528\u5e74\u6570\u306b\u308f\u305f\u3063\u3066\u5747\u7b49\u306b\u511f\u5374\u3059\u308b\u65b9\u6cd5<\/h3>\n

        \u5b9a\u984d\u6cd5\u3068\u306f\u3001\u6bce\u5e74\u540c\u3058\u91d1\u984d\u3092\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/strong><\/p>\n

        \u305f\u3068\u3048\u3070\u3001500\u4e07\u5186\u306e\u30c8\u30e9\u30c3\u30af\u3092\u8010\u7528\u5e74\u65705\u5e74\u3067\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u5834\u5408\u306f\u3001<\/p>\n

        \n

        5,000,000\u00f75\uff1d1,000,000<\/p>\n<\/div>\n

        \u3068\u306a\u308a\u3001\u6bce\u5e74100\u4e07\u5186\u305a\u3064\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n

        \u5b9a\u984d\u6cd5\u306f\u6bce\u5e74\u540c\u3058\u91d1\u984d\u3092\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/strong><\/p>\n

        \u6bce\u5e74\u306e\u7d4c\u8cbb\u984d\u304c\u4e00\u5b9a\u306b\u306a\u308b\u305f\u3081\u3001\u5229\u76ca\u8a08\u753b\u3092\u7acb\u3066\u3084\u3059\u3044\u70b9\u304c\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/strong><\/p>\n

        \u306a\u304a\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u539f\u5247\u3068\u3057\u3066\u5b9a\u984d\u6cd5\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

        2-2.\u5b9a\u7387\u6cd5\uff5c\u521d\u5e74\u5ea6\u307b\u3069\u5927\u304d\u304f\u511f\u5374\u3059\u308b\u65b9\u6cd5<\/h3>\n

        \u5b9a\u7387\u6cd5\u3068\u306f\u3001\u8cfc\u5165\u521d\u5e74\u5ea6\u306b\u5927\u304d\u304f\u6e1b\u4fa1\u511f\u5374\u3057\u3001\u305d\u306e\u5f8c\u5f90\u3005\u306b\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u5c0f\u3055\u304f\u306a\u3063\u3066\u3044\u304f\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/strong><\/p>\n

        \u6bce\u5e74\u3001\u300c\u307e\u3060\u6e1b\u4fa1\u511f\u5374\u3057\u3066\u3044\u306a\u3044\u6b8b\u308a\u306e\u91d1\u984d\u300d\u306b\u5bfe\u3057\u3066\u4e00\u5b9a\u306e\u5272\u5408\u3092\u639b\u3051\u3066\u8a08\u7b97\u3059\u308b\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n

        \u305f\u3068\u3048\u3070500\u4e07\u5186\u306e\u30c8\u30e9\u30c3\u30af\u306b\u300c\u6bce\u5e74\u6b8b\u3063\u3066\u3044\u308b\u91d1\u984d\u306e40\uff05\u3092\u6e1b\u4fa1\u511f\u5374\u3059\u308b\u300d\u3068\u3057\u307e\u3059\u3002<\/p>\n

        \u521d\u5e74\u5ea6\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n

        \n

        5,000,000\u00d70.4\uff1d2,000,000<\/p>\n<\/div>\n

        \u3053\u306e\u5834\u5408\u3001\u521d\u5e74\u5ea6\u306f200\u4e07\u5186\u3092\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n

        \u6b21\u5e74\u5ea6\u306f\u3001500\u4e07\u5186\u304b\u3089\u521d\u5e74\u5ea6\u306b\u6e1b\u4fa1\u511f\u5374\u3057\u305f200\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f300\u4e07\u5186\u306b\u5bfe\u3057\u3066\u3001\u518d\u307340\uff05\u3092\u639b\u3051\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n

        \u305d\u306e\u305f\u3081\u3001\u511f\u5374\u8cbb\u306f\u5e74\u3005\u5c0f\u3055\u304f\u306a\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

        \u5b9a\u7387\u6cd5\u306f\u8cfc\u5165\u521d\u671f\u306b\u5927\u304d\u304f\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b\u305f\u3081\u3001\u5229\u76ca\u3092\u6291\u3048\u3084\u3059\u3044\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002<\/strong><\/p>\n

        \u306a\u304a\u3001\u5b9a\u7387\u6cd5\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u3078\u5c4a\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

        3.\u30c8\u30e9\u30c3\u30af\u306e\u6e1b\u4fa1\u511f\u5374\u3068\u4ed5\u8a33\u51e6\u7406<\/h2>\n

        \u30c8\u30e9\u30c3\u30af\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306f\u3001\u300c\u8eca\u4e21\u904b\u642c\u5177\u300d\u3068\u3057\u3066\u56fa\u5b9a\u8cc7\u7523\u306b\u8a08\u4e0a\u3057\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u3066\u6e1b\u4fa1\u511f\u5374\u3092\u884c\u3044\u307e\u3059\u3002<\/strong><\/p>\n

        \u6e1b\u4fa1\u511f\u5374\u3067\u306f\u8cfc\u5165\u6642\u306e\u4ed5\u8a33\u3060\u3051\u3067\u306a\u304f\u3001\u6bce\u671f\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u3082\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n

        \u4ee5\u4e0b\u3067\u306f\u30c8\u30e9\u30c3\u30af\u306e\u8cfc\u5165\u6642\u306e\u4ed5\u8a33\u3068\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u969b\u306e\u4ed5\u8a33\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

        3-1.\u30c8\u30e9\u30c3\u30af\u8cfc\u5165\u6642\u306e\u4ed5\u8a33<\/h3>\n

        \u30c8\u30e9\u30c3\u30af\u3092\u8cfc\u5165\u3057\u305f\u969b\u306f\u3001\u300c\u8eca\u4e21\u904b\u642c\u5177\u300d\u3068\u3057\u3066\u56fa\u5b9a\u8cc7\u7523\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n

        \u4f8b\u3048\u3070\u3001500\u4e07\u5186\u306e\u30c8\u30e9\u30c3\u30af\u3092\u73fe\u91d1\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n\n
        \u501f\u65b9<\/strong><\/td>\n\u8cb8\u65b9<\/strong><\/td>\n<\/tr>\n
        \u8eca\u4e21\u904b\u642c\u5177<\/td>\n5,000,000\u5186<\/td>\n\u73fe\u91d1<\/td>\n5,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        \u3053\u306e\u4ed5\u8a33\u306f\u3001\u300c500\u4e07\u5186\u306e\u30c8\u30e9\u30c3\u30af\u3068\u3044\u3046\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u300d\u3053\u3068\u3092\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

        \u306a\u304a\u3001\u30c8\u30e9\u30c3\u30af\u8cfc\u5165\u6642\u306b\u306f\u3001\u8eca\u4e21\u672c\u4f53\u4fa1\u683c\u3060\u3051\u3067\u306a\u304f\u3001\u7d0d\u8eca\u8cbb\u7528\u3084\u8eca\u5eab\u8a3c\u660e\u8cbb\u7528\u306a\u3069\u3092\u53d6\u5f97\u4fa1\u984d\u306b\u542b\u3081\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

        \u4e00\u65b9\u3067\u81ea\u52d5\u8eca\u7a0e\u3084\u4fdd\u967a\u6599\u306a\u3069\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u306b\u542b\u3081\u305a\u3001\u305d\u306e\u5e74\u306e\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n

        \u307e\u305f\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u4e00\u5b9a\u91d1\u984d\u672a\u6e80\u306e\u8cc7\u7523\u3092\u8cfc\u5165\u6642\u306b\u4e00\u62ec\u3067\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

        \u306a\u304a\u3001\u30ed\u30fc\u30f3\u3067\u8cfc\u5165\u3057\u305f\u5834\u5408\u306f\u8cb8\u65b9\u304c\u300c\u672a\u6255\u91d1\u300d\u3084\u300c\u9577\u671f\u501f\u5165\u91d1\u300d\u306a\u3069\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

        3-2.\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u969b\u306e\u4ed5\u8a33<\/h3>\n

        \u30c8\u30e9\u30c3\u30af\u306f\u8cfc\u5165\u6642\u306b\u5168\u984d\u7d4c\u8cbb\u5316\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u8010\u7528\u5e74\u6570\u306b\u308f\u305f\u3063\u3066\u5c11\u3057\u305a\u3064\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n

        \u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u306b\u306f\u300c\u9593\u63a5\u6cd5\u300d\u3068\u300c\u76f4\u63a5\u6cd5\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n

        3-2-1.\u9593\u63a5\u6cd5<\/h4>\n

        \u9593\u63a5\u6cd5\u3068\u306f\u3001\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306e\u91d1\u984d\u306f\u305d\u306e\u307e\u307e\u6b8b\u3057\u3001\u300c\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u300d\u3068\u3044\u3046\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u3063\u3066\u6e1b\u4fa1\u511f\u5374\u984d\u3092\u5225\u7ba1\u7406\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/strong><\/p>\n

        \u73fe\u5728\u306f\u9593\u63a5\u6cd5\u304c\u4e00\u822c\u7684\u306b\u7528\u3044\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

        \u305f\u3068\u3048\u3070\u3001\u5e74\u9593100\u4e07\u5186\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u5834\u5408\u306e\u4ed5\u8a33\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n\n
        \u501f\u65b9<\/strong><\/td>\n\u8cb8\u65b9<\/strong><\/td>\n<\/tr>\n
        \u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n1,000,000\u5186<\/td>\n\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d<\/td>\n1,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        \u9593\u63a5\u6cd5\u3067\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u3092\u6b8b\u3057\u305f\u307e\u307e\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3092\u5225\u7ba1\u7406\u3067\u304d\u308b\u305f\u3081\u3001<\/p>\n

        \n
          \n
        • \u3044\u304f\u3089\u3067\u8cfc\u5165\u3057\u305f\u304b<\/li>\n
        • \u3053\u308c\u307e\u3067\u306b\u3044\u304f\u3089\u6e1b\u4fa1\u511f\u5374\u3057\u305f\u304b<\/li>\n<\/ul>\n<\/div>\n

          \u306a\u3069\u3092\u628a\u63e1\u3057\u3084\u3059\u3044\u70b9\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n

          3-2-2.\u76f4\u63a5\u6cd5<\/h4>\n

          \u76f4\u63a5\u6cd5\u3068\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u969b\u306b\u3001\u8cc7\u7523\u305d\u306e\u3082\u306e\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u76f4\u63a5\u6e1b\u984d\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/span><\/strong><\/p>\n

          \u5e74\u9593100\u4e07\u5186\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u5834\u5408\u306e\u4ed5\u8a33\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n\n
          \u501f\u65b9<\/strong><\/td>\n\u8cb8\u65b9<\/strong><\/td>\n<\/tr>\n
          \u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n1,000,000\u5186<\/td>\n\u8eca\u4e21\u904b\u642c\u5177<\/td>\n1,000,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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          \u305d\u306e\u305f\u3081\u3001\u73fe\u5728\u306e\u5b9f\u52d9\u3067\u306f\u53d6\u5f97\u4fa1\u984d\u3068\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d\u3092\u5206\u3051\u3066\u7ba1\u7406\u3057\u3084\u3059\u3044\u9593\u63a5\u6cd5\u304c\u63a1\u7528\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n

          4.\u30c8\u30e9\u30c3\u30af\u306e\u6e1b\u4fa1\u511f\u5374\u306b\u8ff7\u3046\u5834\u5408\u306f\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u6d3b\u7528\u3092\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044<\/h2>\n

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          5.\u307e\u3068\u3081<\/h2>\n

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          \u9805\u76ee<\/strong><\/td>\n\u5185\u5bb9<\/strong><\/td>\n<\/tr>\n
          \u65b0\u8eca\u30c8\u30e9\u30c3\u30af\u306e\u8010\u7528\u5e74\u6570<\/td>\n\u4e00\u822c\u7684\u306b4\uff5e5\u5e74<\/td>\n<\/tr>\n
          \u4e2d\u53e4\u30c8\u30e9\u30c3\u30af\u306e\u8010\u7528\u5e74\u6570<\/td>\n\u7c21\u4fbf\u6cd5\u3067\u518d\u8a08\u7b97\u3059\u308b<\/td>\n<\/tr>\n
          \u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u8d85\u3048\u306e\u4e2d\u53e4<\/td>\n\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u00d720\uff05\u3067\u8a08\u7b97<\/td>\n<\/tr>\n
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