\u7686\u3055\u307e\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u30d0\u30f3\u30ac\u30ed\u30fc\u30eb\u652f\u5e97\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u306e\u677e\u6ce2\u512a\u5927\u3067\u3059\u3002<\/p>\n

\u4eca\u56de\u306f\u3001\u30a4\u30f3\u30c9\u306e\u4f1a\u8a08\u306e\u3046\u3061\u3001\u6e1b\u4fa1\u511f\u5374\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

\u6e1b\u4fa1\u511f\u5374\u3068\u306f\u3001\u3054\u5b58\u77e5\u306e\u901a\u308a\u3001\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u8981\u3057\u305f\u91d1\u984d\u3092\u4e00\u5b9a\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u5404\u5e74\u5206\u306e\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u914d\u5206\u3057\u3066\u3044\u304f\u624b\u7d9a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u4f1a\u8a08\u4e0a\u306e\u6e1b\u4fa1\u511f\u5374\u306f\u3001\u30a4\u30f3\u30c9\u4f1a\u793e\u6cd5\u53ca\u3073\u30a4\u30f3\u30c9\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u3063\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002
\n\u4f1a\u8a08\u4e0a\u306f\u3001\u5b9a\u7387\u6cd5\u3001\u5b9a\u984d\u6cd5\u304c\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002
\n\u307e\u305f\u3001\u30a4\u30f3\u30c9\u4f1a\u793e\u6cd5\u3001\u5225\u8868\u2161\u306b\u3066\u898f\u5b9a\u3055\u308c\u305f\u8cc7\u7523\u3054\u3068\u306e\u8010\u7528\u5e74\u6570\uff08Useful life\uff09\u3092\u7528\u3044\u3066\u3001
\n\u8cc7\u7523\u306e\u53d6\u5f97\u539f\u4fa1\u304b\u3089\u6b8b\u5b58\u4fa1\u683c\uff08\u57fa\u672c\u7684\u306b\u53d6\u5f97\u539f\u4fa1\u306e5\uff05\u3092\u8d85\u3048\u306a\u3044\uff09\u3092\u6307\u3057\u5f15\u3044\u305f\u511f\u5374\u53ef\u80fd\u984d\uff08Depreciable amount\uff09\u3092\u57fa\u6e96\u306b\u6e1b\u4fa1\u511f\u5374\u304c\u8a08\u7b97\u3055\u308c\u308b\u3002<\/p>\n

\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3068\u7570\u306a\u308b\u5e74\u6570\u3092\u7528\u3044\u3066\u511f\u5374\u3059\u308b\u5834\u5408\u306f\u3001\u4f1a\u793e\u304c\u81ea\u4e3b\u7684\u306b\u898b\u7a4d\u3082\u3063\u305f\u8010\u7528\u5e74\u6570\u304c\u5408\u7406\u7684\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u3059\u8cc7\u6599\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4f1a\u793e\u72ec\u81ea\u306e\u5408\u7406\u7684\u306a\u8010\u7528\u5e74\u6570\u3092\u7528\u3044\u308b\u65b9\u304c\u3001\u4f1a\u8a08\u4e0a\u3001\u3088\u308a\u672c\u6765\u7684\u3067\u306f\u3054\u3056\u3044\u307e\u3059\u304c\u3001
\n\u5b9f\u52d9\u4e0a\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u7528\u3044\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u306e\u304c\u73fe\u72b6\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u307e\u305f\u3001\u3082\u3057\u3001\u4f1a\u793e\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u3089\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u4ee5\u4e0a\u306b\u56fa\u5b9a\u8cc7\u7523\u304c\u4f7f\u7528\u3055\u308c\u305f\u5834\u5408\u3001
\n\u3064\u307e\u308a\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u30bc\u30ed\u306b\u306a\u3063\u305f\u6642\u70b9\u306e\u56fa\u5b9a\u8cc7\u7523\u306f\u3001\u5e33\u7c3f\u4fa1\u683c\u304b\u3089\u6b8b\u5b58\u4fa1\u683c\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u3001
\n\u5229\u76ca\u5270\u4f59\u91d1\u306b\u632f\u66ff\u3048\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4e00\u65b9\u3001\u7a0e\u52d9\u4e0a\u306e\u6e1b\u4fa1\u511f\u5374\u306f\u3001\u30a4\u30f3\u30c9\u6240\u5f97\u7a0e\u6cd5\u306b\u3088\u3063\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002
\n\u7a0e\u52d9\u4e0a\u306f\u3001\u767a\u96fb\u53ca\u3073\u96fb\u529b\u306b\u95a2\u3059\u308b\u4e8b\u696d\u3092\u9664\u304d\u3001\u5b9a\u7387\u6cd5\u306e\u307f\u8a8d\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u5b9a\u984d\u6cd5\u306f\u8a8d\u3081\u3089\u308c\u3066\u304a\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u307e\u305f\u3001\u300cBlock of asset\u300d\u3068\u3044\u3046\u7dcf\u5408\u511f\u5374\u65b9\u6cd5\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002
\n\u305d\u308c\u305e\u308c\u306e\u8cc7\u7523\u79d1\u76ee\u3054\u3068\u306b\u6e1b\u4fa1\u511f\u5374\u3092\u8a08\u7b97\uff08\u500b\u5225\u511f\u5374\uff09\u3059\u308b\u306e\u3067\u306a\u304f\u3001
\n\u5efa\u7269\u3001\u6a5f\u68b0\u3001\u5de5\u5834\u8a2d\u5099\u306a\u3069\u306e\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u3001\u7279\u8a31\u6a29\u3084\u5546\u6a19\u6a29\u306a\u3069\u306e\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3001
\n\u305d\u308c\u305e\u308c\u306e\u8cc7\u7523\u533a\u5206\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u305f\u511f\u5374\u7387\u3092\u7528\u3044\u3066\u3001\u8cc7\u7523\u533a\u5206\u3054\u3068\u306b\u7dcf\u5408\u511f\u5374\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n

\u65e5\u672c\u306b\u304a\u3044\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3067\u898f\u5b9a\u3055\u308c\u305f\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u7528\u3044\u308b\u5834\u5408\u3001
\n\u8a08\u7b97\u3055\u308c\u305f\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u305d\u306e\u307e\u307e\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u5b9f\u52d9\u4e0a\u671f\u4e2d\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u305d\u306e\u307e\u307e\u7a0e\u91d1\u8a08\u7b97\u306b\u7528\u3044\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u304c\u3001\u30a4\u30f3\u30c9\u306b\u304a\u3044\u3066\u306f\u3001\u4e0a\u8a18\u306e\u901a\u308a\u3001\u4f1a\u793e\u4e0a\u3068\u7a0e\u52d9\u4e0a\u3067\u7570\u306a\u308b\u51e6\u7406\u3084\u8abf\u6574\u624b\u7d9a\u304d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

\u500b\u5225\u306e\u3054\u76f8\u8ac7\u304c\u3042\u308a\u307e\u3057\u305f\u3089\u304a\u6c17\u517c\u306d\u306a\u304f\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n

Tokyo Consulting Firm Private Limited
\n\u30d0\u30f3\u30ac\u30ed\u30fc\u30eb\u652f\u5e97\u30de\u30cd\u30fc\u30b8\u30e3\u30fc
\n\u677e\u6ce2\u3000\u512a\u5927\uff08\u307e\u3064\u306a\u307f\u3000\u3086\u3046\u3060\u3044\uff09<\/p>\n

<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

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