[{"data":1,"prerenderedAt":138},["ShallowReactive",2],{"topic-page:\u002Fqualification\u002Fbookkeeping-3\u002Fother-transactions\u002Fdepreciation-basics":3},{"topic":4,"category":105,"seo":109,"breadcrumbs":113,"prerequisites":120,"nextTopics":121,"relatedTopics":129},{"id":5,"slug":6,"title":7,"summary":8,"canonicalPath":9,"categoryPath":10,"difficulty":11,"targetAudience":12,"estimatedMinutes":13,"generatedAt":14,"publishedAt":14,"updatedAt":14,"reviewStatus":15,"tags":16,"expectedKnowledge":24,"learningGoal":26,"blocks":27},"qualification-bookkeeping-3-other-transactions-depreciation-basics","depreciation-basics","減価償却","減価償却では、固定資産の取得原価を使用期間に配分し、毎期の費用と帳簿価額を分けて理解する。","\u002Fqualification\u002Fbookkeeping-3\u002Fother-transactions\u002Fdepreciation-basics","\u002Fqualification\u002Fbookkeeping-3\u002Fother-transactions","beginner","cert_candidate",6,"2026-06-22","ai_generated",[17,18,19,20,21,22,23],"日商簿記3級","簿記","その他の取引","減価償却費","減価償却累計額","取得原価","帳簿価額",[25],"会社のお金の出入りを、増えたもの・減ったものに分けて見る感覚","減価償却について、用語の意味、典型例、問題で最初に見る判断軸を説明できる。",[28,32,38,47,56,62,68,75,91,97],{"id":29,"type":30,"title":7,"subtitle":31,"shortDefinition":8},"hero","HeroBlock","取得原価を一度に費用にせず、使った期間に分けて費用化する",{"id":33,"type":34,"term":7,"definition":8,"plainExplanation":35,"keywords":36},"definition","DefinitionBlock","減価償却費・減価償却累計額・取得原価を目印に、取得原価を一度に費用にせず、使った期間に分けて費用化する。売却時は帳簿価額と売却額の差額を見る。お金を払った年に全額費用になる、または減価償却費と減価償却累計額を同じものだと思うと誤解しやすいので、役割と増減を先に確認します。",[20,21,22,23,37],"固定資産売却損益",{"id":39,"type":40,"steps":41,"title":46},"steps","StepBlock",[42,43,44,45],"減価償却費が、期末に何を直すための項目か確認する。","取得原価を一度に費用にせずを確認する。","使った期間に分けて費用化する。","最後に勘定科目・金額・左右の合計が、処理の目的に合っているか確認する。","解くときの順番",{"id":48,"type":49,"title":50,"points":51,"body":55},"key-points","KeyPointBlock","ここで押さえること",[52,53,54],"減価償却費・減価償却累計額の意味を先に確認する。","判断軸は「取得原価を一度に費用にせず、使った期間に分けて費用化する。売却時は帳簿価額と売却額の差額を見る」。","確認問題では「減価償却費と減価償却累計額を区別できるか」を言えるか確認する。","減価償却では、減価償却費・減価償却累計額を名前暗記でなく、使う場面から見ます。取得原価を一度に費用にせず、使った期間に分けて費用化する。売却時は帳簿価額と売却額の差額を見ると決めてから問題文へ戻ります。",{"id":57,"type":58,"src":59,"alt":60,"caption":61},"diagram","DiagramBlock","\u002Fassets\u002Fqualification\u002Fbookkeeping-3\u002Fother-transactions\u002Fdepreciation-basics\u002Fdepreciation-basics.svg","減価償却の関係図","取得原価から減価償却を経て帳簿価額が下がる基本の図です。図では「一度に費用にせず、使った期間に分ける」ことを確認します。",{"id":63,"type":64,"scenario":65,"explanation":66,"result":67},"example","ExampleBlock","取得原価100万円、耐用年数5年を定額法で処理する。","まず減価償却費・減価償却累計額を見つけ、次に取得原価を一度に費用にせず、使った期間に分けて費用化する。売却時は帳簿価額と売却額の差額を見る。この順番なら、お金を払った年に全額費用になる、または減価償却費と減価償却累計額を同じものだと思うという取り違えを避けられます。","「減価償却費と減価償却累計額を区別できるか」に答えられれば、基本は使えています。",{"id":69,"type":70,"warningTitle":71,"message":72,"severity":73,"action":74},"warning","WarningBlock","つまずきやすい点","お金を払った年に全額費用になる、または減価償却費と減価償却累計額を同じものだと思う。そのまま進めると、基本の科目や表の読み方が大きくずれます。","info","取得原価を一度に費用にせず、使った期間に分けて費用化する。売却時は帳簿価額と売却額の差額を見る。そのあとで使う科目・表・金額を確認する。",{"id":76,"type":77,"title":78,"questions":79},"quiz","QuizBlock","確認テスト",[80],{"question":81,"choices":82,"answerIndex":86,"choiceExplanations":87},"減価償却で最初に確認したいことはどれですか。",[83,84,85],"取得原価を一度に費用にせず、使った期間に分けて費用化する。売却時は帳簿価額と売却額の差額を見る","減価償却費・減価償却累計額の名前だけで決める","減価償却費を暗記だけで選ぶ",0,[88,89,90],"減価償却費・減価償却累計額を見る入口が合っています。","一つの手がかりだけでは読み違えます。","まず基本の判断軸に戻ります。",{"id":92,"type":93,"points":94},"summary","SummaryBlock",[8,95,96],"減価償却費・減価償却累計額・取得原価は、問題文を整理する目印です。","問題では、まず「取得原価を一度に費用にせず、使った期間に分けて費用化する。売却時は帳簿価額と売却額の差額を見る」と考えます。",{"id":98,"type":99,"title":100,"nextTopics":101,"relatedKeywords":103},"next-action","NextActionBlock","次は「資産と費用の違い再確認」へ",[102],"qualification-bookkeeping-3-other-transactions-asset-vs-expense-review",[20,21,104],"備品",{"path":10,"title":19,"description":106,"parentPath":107,"accentToken":108},"固定資産、費用収益、税金、立替金・預り金など、頻出の周辺取引を学びます。","\u002Fqualification\u002Fbookkeeping-3","violet",{"title":110,"description":8,"canonicalUrl":111,"ogImage":112},"減価償却 | 日商簿記3級","https:\u002F\u002Fzeqnilo.com\u002Fqualification\u002Fbookkeeping-3\u002Fother-transactions\u002Fdepreciation-basics","https:\u002F\u002Fzeqnilo.com\u002Fassets\u002Fsite\u002Fdefault-og.svg",[114,117,118,119],{"title":115,"path":116},"資格","\u002Fqualification",{"title":17,"path":107},{"title":19,"path":10},{"title":7,"path":9},[],[122],{"id":102,"title":123,"summary":124,"canonicalPath":125,"categoryPath":10,"categoryTitle":19,"difficulty":11,"targetAudience":12,"estimatedMinutes":13,"publishedAt":14,"updatedAt":14,"reviewStatus":15,"tags":126},"資産と費用の違い再確認","資産と費用の違いは、「長く使って将来も役立つものか」「当期に使い切るものか」で判断する。固定資産売却は、減価償却後の帳簿価額と売却額の差額を見る応用として軽く触れる。","\u002Fqualification\u002Fbookkeeping-3\u002Fother-transactions\u002Fasset-vs-expense-review",[17,18,19,104,127,128,20],"消耗品費","修繕費",[130],{"id":131,"title":132,"summary":133,"canonicalPath":134,"categoryPath":10,"categoryTitle":19,"difficulty":11,"targetAudience":12,"estimatedMinutes":13,"publishedAt":14,"updatedAt":14,"reviewStatus":15,"tags":135},"qualification-bookkeeping-3-other-transactions-acquisition-of-fixed-assets","固定資産の取得","固定資産の取得では、長く使う備品や車両を費用ではなく資産として記録し、後の減価償却につなげる。","\u002Fqualification\u002Fbookkeeping-3\u002Fother-transactions\u002Facquisition-of-fixed-assets",[17,18,19,104,136,22,137],"車両運搬具","普通預金",1785080372833]