このガイドでは、一般的な不動産投資シナリオに対応した実用的なBeancountテンプレートと実世界の例を紹介します。これらのテンプレートをコピーして、ご自身の賃貸物件会計のニーズに合わせて調整してください。
実際の不動産例の元帳を見る:
基本設定テンプレート
勘定科目構造テンプレート
; =============================================================================
; REAL ESTATE ACCOUNT SETUP TEMPLATE
; =============================================================================
; Property Asset Accounts
1970-01-01 open Assets:RealEstate:Property
1970-01-01 open Assets:RealEstate:AccumDepreciation
1970-01-01 open Assets:RealEstate:CapitalImprovements
; Bank Accounts
1970-01-01 open Assets:Bank:Checking
1970-01-01 open Assets:Bank:Savings
1970-01-01 open Assets:Bank:EscrowImpound
; Liability Accounts
1970-01-01 open Liabilities:Mortgage
1970-01-01 open Liabilities:SecurityDeposit
; Income Accounts
1970-01-01 open Income:RealEstate:Rent
1970-01-01 open Income:RealEstate:CapitalGains:LongTerm
1970-01-01 open Income:RealEstate:DepreciationRecapture
; Expense Accounts
1970-01-01 open Expenses:RealEstate:MortgageInterest
1970-01-01 open Expenses:RealEstate:LoanOrigination
1970-01-01 open Expenses:RealEstate:PropertyTax
1970-01-01 open Expenses:RealEstate:Insurance
1970-01-01 open Expenses:RealEstate:PropertyManagement
1970-01-01 open Expenses:RealEstate:Repairs
1970-01-01 open Expenses:RealEstate:Maintenance
1970-01-01 open Expenses:RealEstate:Depreciation
; Buyer-side closing costs (purchase only). There is deliberately no
; SellingCosts expense account: costs of sale reduce the amount realized
; at closing instead — see Property Sale Templates below.
1970-01-01 open Expenses:RealEstate:ClosingCosts
; Equity
1970-01-01 open Equity:Opening
; Commodity Definition
1970-01-01 commodity PROP123MAIN
name: "123 Main St, Anytown, CA 90210"
asset-class: "real-estate"
1970-01-01 commodity USD物件購入テンプレート
頭金＋住宅ローン
; Template: Purchase property with mortgage
YYYY-MM-DD * "Escrow" "Down payment — [DOWN_PCT]% of $[PRICE]"
Assets:RealEstate:Property 1 [COMMODITY] {[PRICE] USD, YYYY-MM-DD}
Assets:Bank:Checking -[DOWN_PAYMENT] USD
Liabilities:Mortgage -[LOAN_AMOUNT] USD
; Example: $400,000 property with 20% down
2024-03-15 * "Escrow" "Down payment — 20% of $400,000"
Assets:RealEstate:Property 1 PROP123MAIN {400,000.00 USD, 2024-03-15}
Assets:Bank:Checking -80,000.00 USD
Liabilities:Mortgage -320,000.00 USD決済費用
; Template: Loan origination fee
YYYY-MM-DD * "Lender" "Loan origination fee — [PCT]% of $[LOAN]"
Expenses:RealEstate:LoanOrigination [FEE] USD
Assets:Bank:Checking -[FEE] USD
; Template: Title and escrow fees
YYYY-MM-DD * "Title company" "Title insurance, escrow fees, recording"
Expenses:RealEstate:ClosingCosts [AMOUNT] USD
Assets:Bank:Checking -[AMOUNT] USD
; Template: Property appraisal
YYYY-MM-DD * "Appraiser" "Property appraisal"
Expenses:RealEstate:ClosingCosts [AMOUNT] USD
Assets:Bank:Checking -[AMOUNT] USD
; Example: Closing costs for $320,000 loan
2024-03-15 * "Lender" "Loan origination fee — 1% of $320,000"
Expenses:RealEstate:LoanOrigination 3,200.00 USD
Assets:Bank:Checking -3,200.00 USD
2024-03-15 * "Title company" "Title insurance, escrow fees, recording"
Expenses:RealEstate:ClosingCosts 2,800.00 USD
Assets:Bank:Checking -2,800.00 USD
2024-03-15 * "Appraiser" "Property appraisal"
Expenses:RealEstate:ClosingCosts 450.00 USD
Assets:Bank:Checking -450.00 USD初期エスクロー預託金
; Template: Initial escrow deposit at closing
YYYY-MM-DD * "Escrow" "Initial escrow impound — property tax ([N] mo) + insurance (1 yr)"
Assets:Bank:EscrowImpound [TAX_IMPOUND] USD
Expenses:RealEstate:Insurance [INSURANCE_PREPAID] USD
Assets:Bank:Checking -[TOTAL] USD
; Example: 3 months property tax + 1 year insurance
2024-03-15 * "Escrow" "Initial escrow impound — property tax (3 mo) + insurance (1 yr)"
Assets:Bank:EscrowImpound 1,250.00 USD
Expenses:RealEstate:Insurance 1,800.00 USD
Assets:Bank:Checking -3,050.00 USD住宅ローン支払いテンプレート
月次元金・利息＋エスクロー
; Template: Monthly mortgage payment with escrow
; Total payment = Interest + Principal + Escrow
YYYY-MM-DD * "Bank" "Mortgage payment — [MONTH YEAR]"
Expenses:RealEstate:MortgageInterest [INTEREST] USD
Liabilities:Mortgage [PRINCIPAL] USD
Assets:Bank:EscrowImpound [ESCROW] USD
Assets:Bank:Checking -[TOTAL] USD
; Example: 30-year fixed, $320,000 at 7.0% APR
; Monthly P&I: $2,129.06, Escrow: $566.67, Total: $2,695.73
; Month 1 interest: $320,000 × 0.07 / 12 = $1,866.67
2024-04-01 * "Bank" "Mortgage payment — April 2024"
Expenses:RealEstate:MortgageInterest 1,866.67 USD
Liabilities:Mortgage 262.39 USD
Assets:Bank:EscrowImpound 566.67 USD
Assets:Bank:Checking -2,695.73 USD
; Month 2 interest: ($320,000 - $262.39) × 0.07 / 12 = $1,865.14
2024-05-01 * "Bank" "Mortgage payment — May 2024"
Expenses:RealEstate:MortgageInterest 1,865.14 USD
Liabilities:Mortgage 263.92 USD
Assets:Bank:EscrowImpound 566.67 USD
Assets:Bank:Checking -2,695.73 USDエスクロー支出
; Template: Semi-annual property tax payment from escrow
YYYY-MM-DD * "County tax collector" "Property tax — [INSTALLMENT] installment"
Expenses:RealEstate:PropertyTax [AMOUNT] USD
Assets:Bank:EscrowImpound -[AMOUNT] USD
; Template: Annual insurance payment from escrow
YYYY-MM-DD * "Insurance company" "Homeowner insurance renewal — year [N]"
Expenses:RealEstate:Insurance [AMOUNT] USD
Assets:Bank:EscrowImpound -[AMOUNT] USD
; Example: Property tax ($5,000/yr paid semi-annually)
2024-09-15 * "County tax collector" "Property tax — first installment"
Expenses:RealEstate:PropertyTax 2,500.00 USD
Assets:Bank:EscrowImpound -2,500.00 USD
; Example: Insurance renewal
2025-03-15 * "Insurance company" "Homeowner insurance renewal — year 2"
Expenses:RealEstate:Insurance 1,850.00 USD
Assets:Bank:EscrowImpound -1,850.00 USD賃貸収入テンプレート
月額家賃（プロパティ管理手数料込み）
; Template: Monthly rent with PM fee
YYYY-MM-DD * "Tenant" "[MONTH YEAR] rent"
Assets:Bank:Checking [NET_RENT] USD
Expenses:RealEstate:PropertyManagement [PM_FEE] USD
Income:RealEstate:Rent -[GROSS_RENT] USD
; Example: $2,400/mo rent with 8% PM fee ($192)
2024-04-01 * "Tenant" "April 2024 rent"
Assets:Bank:Checking 2,208.00 USD
Expenses:RealEstate:PropertyManagement 192.00 USD
Income:RealEstate:Rent -2,400.00 USD敷金の受領
; Template: Receive security deposit (liability, NOT income)
YYYY-MM-DD * "Tenant" "Security deposit — [N] month rent"
Assets:Bank:Checking [AMOUNT] USD
Liabilities:SecurityDeposit -[AMOUNT] USD
; Example: 1-month security deposit
2024-03-20 * "Tenant" "Security deposit — 1 month rent"
Assets:Bank:Checking 2,400.00 USD
Liabilities:SecurityDeposit -2,400.00 USD敷金の返還
; Template: Return security deposit at lease end
YYYY-MM-DD * "Tenant" "Return security deposit — lease ended"
Liabilities:SecurityDeposit [AMOUNT] USD
Assets:Bank:Checking -[AMOUNT] USD
; Example: Full deposit return
2025-11-01 * "Tenant" "Return security deposit — lease ended"
Liabilities:SecurityDeposit 2,400.00 USD
Assets:Bank:Checking -2,400.00 USD運営費用テンプレート
修理費（当期控除）
; Template: Repair expense — fully deductible in current year
YYYY-MM-DD * "[VENDOR]" "[DESCRIPTION]"
Expenses:RealEstate:Repairs [AMOUNT] USD
Assets:Bank:Checking -[AMOUNT] USD
; Example: HVAC repair
2024-05-18 * "HVAC Pro" "A/C repair — replaced capacitor"
Expenses:RealEstate:Repairs 285.00 USD
Assets:Bank:Checking -285.00 USD
; Example: Plumbing repair
2024-06-10 * "Joe's Plumbing" "Fix leaking kitchen faucet"
Expenses:RealEstate:Repairs 180.00 USD
Assets:Bank:Checking -180.00 USD維持管理費（当期控除）
; Template: Regular maintenance expense
YYYY-MM-DD * "[VENDOR]" "[DESCRIPTION]"
Expenses:RealEstate:Maintenance [AMOUNT] USD
Assets:Bank:Checking -[AMOUNT] USD
; Example: Quarterly landscaping
2024-06-15 * "Green Lawn Care" "Quarterly landscaping — Q2"
Expenses:RealEstate:Maintenance 360.00 USD
Assets:Bank:Checking -360.00 USD
; Example: Annual pest control
2024-10-20 * "PestShield" "Annual termite inspection & treatment"
Expenses:RealEstate:Maintenance 350.00 USD
Assets:Bank:Checking -350.00 USD減価償却テンプレート
月次定額法による減価償却
; Template: Monthly depreciation entry (full month)
; Building cost / 27.5 / 12 = monthly amount
YYYY-MM-DD * "Depreciation" "[MONTH YEAR]"
Expenses:RealEstate:Depreciation [MONTHLY_AMOUNT] USD
Assets:RealEstate:AccumDepreciation -[MONTHLY_AMOUNT] USD
; Example: $320,000 building, monthly = $320,000 / 27.5 / 12 = $969.70
2024-04-30 * "Depreciation" "April 2024"
Expenses:RealEstate:Depreciation 969.70 USD
Assets:RealEstate:AccumDepreciation -969.70 USD月中取得規約（初月）
; Template: Half-month depreciation when placed in service
; Used in the month the property is placed in service
YYYY-MM-DD * "Depreciation" "[MONTH YEAR] — half-month (placed in service)"
Expenses:RealEstate:Depreciation [HALF_MONTH] USD
Assets:RealEstate:AccumDepreciation -[HALF_MONTH] USD
; Example: Placed in service March 15
; Half-month = $969.70 / 2 = $484.85
2024-03-31 * "Depreciation" "March 2024 — half-month (placed in service)"
Expenses:RealEstate:Depreciation 484.85 USD
Assets:RealEstate:AccumDepreciation -484.85 USD月中取得規約（処分月）
; Template: Half-month depreciation when disposed
; Used in the month the property is sold/disposed
YYYY-MM-DD * "Depreciation" "[MONTH YEAR] — half-month (disposed)"
Expenses:RealEstate:Depreciation [HALF_MONTH] USD
Assets:RealEstate:AccumDepreciation -[HALF_MONTH] USD
; Example: Sold November 15
2025-11-15 * "Depreciation" "November 2025 — half-month (disposed)"
Expenses:RealEstate:Depreciation 484.85 USD
Assets:RealEstate:AccumDepreciation -484.85 USD資本的改善テンプレート
取得価額の加算仕訳
; Template: Capital improvement — adds to cost basis
; NOT a current expense deduction
YYYY-MM-DD * "[VENDOR]" "[DESCRIPTION]"
Assets:RealEstate:CapitalImprovements [AMOUNT] USD
Assets:Bank:Checking -[AMOUNT] USD
; Example: Replace water heater (extends useful life)
2024-08-12 * "Home Depot" "Replace water heater — 50 gal gas"
Assets:RealEstate:CapitalImprovements 1,800.00 USD
Assets:Bank:Checking -1,800.00 USD
; Example: New kitchen appliances (adds value)
2024-10-05 * "Lowe's" "New kitchen appliances — stove + dishwasher"
Assets:RealEstate:CapitalImprovements 4,200.00 USD
Assets:Bank:Checking -4,200.00 USD物件売却テンプレート
売却費用
売却費用は決済時にエスクロー内で精算されます。エスクロー代理人が買主の資金から差し引くため、これらの費用があなたの当座預金口座を通過することはなく、下記の利益認識テンプレートが受け取る純収入からすでに差し引かれています。まず決済明細書を照合してください。すべての控除が正確に一度だけ表示される必要があります:
; Template: Closing-statement bridge — reconcile before recording the sale
; [SALE_PRICE] gross contract price
; [COMMISSION] sales commission ([PCT]% of [SALE_PRICE])
; [SELLER_COSTS] other seller-paid closing costs
; [NET_PROCEEDS] = [SALE_PRICE] - [COMMISSION] - [SELLER_COSTS]
; [PAYOFF_AMOUNT] remaining loan principal (lender payoff quote)
; [CASH_AT_CLOSE] = [NET_PROCEEDS] - [PAYOFF_AMOUNT]
; Example: $435,000 sale, 5% commission + 1% seller closing costs
; Contract price: $435,000.00
; - Sales commission (5%): - 21,750.00
; - Seller closing costs (1%): - 4,350.00
; = Net proceeds: $408,900.00
; - Mortgage payoff: -314,744.09
; = Cash wired to seller: $ 94,155.91仲介手数料や売主の決済費用を別途の費用支払いとして記録しないでください。米国連邦税では、これらは売却時の実現金額を減少させます（IRS Publication 544）。また、これらが消費する現金は[NET_PROCEEDS]から既に差し引かれているため、再度控除すると当座預金から同じ資金が二重に引き落とされることになります。
住宅ローンの完済
; Template: Mortgage payoff at closing
; [PAYOFF_AMOUNT] is remaining loan principal (the lender's payoff quote),
; not sale cash — the disposal entry below carries the net proceeds
YYYY-MM-DD * "Bank" "Mortgage payoff at closing"
Liabilities:Mortgage [PAYOFF_AMOUNT] USD
Assets:Bank:Checking -[PAYOFF_AMOUNT] USD
; Example: payoff the principal remaining after the October 2025 payment
2025-11-15 * "Bank" "Mortgage payoff at closing"
Liabilities:Mortgage 314,744.09 USD
Assets:Bank:Checking -314,744.09 USD利益認識（減価償却の繰戻し＋長期キャピタルゲイン）
; Template: Dispose property and recognize gain
; [COST] original purchase price (the property lot's carrying basis)
; [IMPROVEMENTS] total capitalized improvements at sale
; [ACCUM_DEPRECIATION] total accumulated depreciation at sale
; [NET_PROCEEDS] sale price minus selling costs — NOT the cash wired to
; you, because the mortgage payoff is recorded separately
; [RECAPTURE] unrecaptured §1250 gain (max 25%) = min(gain, [ACCUM_DEPRECIATION])
; [LTCG] remaining gain, taxed at LTCG rates
; Total gain = Net proceeds - Adjusted basis
; Adjusted basis = [COST] + [IMPROVEMENTS] - [ACCUM_DEPRECIATION]
; For a sale at a loss: [RECAPTURE] is zero and the loss posts as a
; positive number to the capital-gains account
YYYY-MM-DD * "Sale" "Dispose property — recognize gain"
Assets:RealEstate:Property -1 [COMMODITY] {[COST] USD, [PURCHASE_DATE]}
Assets:RealEstate:CapitalImprovements -[IMPROVEMENTS] USD
Assets:RealEstate:AccumDepreciation [ACCUM_DEPRECIATION] USD
Assets:Bank:Checking [NET_PROCEEDS] USD
Income:RealEstate:DepreciationRecapture -[RECAPTURE] USD
Income:RealEstate:CapitalGains:LongTerm -[LTCG] USD
; Example: Sell $400K property for $435K after $19,394 depreciation and $6K improvements
; Adjusted basis: $400,000 + $6,000 - $19,394 = $386,606
; Net proceeds: $435,000 - $26,100 selling costs = $408,900
; Total gain: $408,900 - $386,606 = $22,294
; Recapture: $19,394 (equals accumulated depreciation)
; LTCG: $22,294 - $19,394 = $2,900
2025-11-15 * "Sale" "Dispose property — recognize gain"
Assets:RealEstate:Property -1 PROP123MAIN {400,000.00 USD, 2024-03-15}
Assets:RealEstate:CapitalImprovements -6,000.00 USD
Assets:RealEstate:AccumDepreciation 19,394.00 USD
Assets:Bank:Checking 408,900.00 USD
Income:RealEstate:DepreciationRecapture -19,394.00 USD
Income:RealEstate:CapitalGains:LongTerm -2,900.00 USD当座預金の変動は決済明細書の最終行と正確に一致します: 売却による入金 $408,900.00、返済による出金 $314,744.09 — 純額 $94,155.91。
借り換えテンプレート
旧ローン完済、新規ローン設定
; Template: Refinance — payoff existing and create new mortgage
; Alternative scenario: a refinance replaces the sale lifecycle above — a
; property refinanced in June cannot also use this guide's November payoff.
; Requires its own subaccounts (instead of the single Liabilities:Mortgage):
; 1970-01-01 open Liabilities:Mortgage:OldLoan
; 1970-01-01 open Liabilities:Mortgage:NewLoan
; [OLD_PAYOFF] is your lender's quote — the example reuses this guide's
; illustrative payoff figure
YYYY-MM-DD * "Refinance" "Payoff old mortgage, new [TERM]-year at [RATE]%"
Liabilities:Mortgage:OldLoan [OLD_PAYOFF] USD
Liabilities:Mortgage:NewLoan -[NEW_AMOUNT] USD
Assets:Bank:Checking [CASH_OUT] USD ; Cash-out amount (if any)
Expenses:RealEstate:ClosingCosts [REFI_COSTS] USD
; Example: Refinance from 7.0% to 5.5% — net cash-out $12,255.91 after $3,000.00 costs
2025-06-01 * "Refinance" "Payoff old mortgage, new 30-year at 5.5%"
Liabilities:Mortgage:OldLoan 314,744.09 USD
Liabilities:Mortgage:NewLoan -330,000.00 USD
Assets:Bank:Checking 12,255.91 USD
Expenses:RealEstate:ClosingCosts 3,000.00 USD残高検証テンプレート
年末調整
; Template: Year-end balance assertions
YYYY-01-01 balance Assets:RealEstate:Property 1 [COMMODITY]
YYYY-01-01 balance Assets:RealEstate:CapitalImprovements [TOTAL_IMPROVEMENTS] USD
YYYY-01-01 balance Assets:RealEstate:AccumDepreciation -[TOTAL_DEPRECIATION] USD
YYYY-01-01 balance Liabilities:SecurityDeposit -[DEPOSIT_AMOUNT] USD
; Example: Year-end 2024 assertions
2025-01-01 balance Assets:RealEstate:Property 1 PROP123MAIN
2025-01-01 balance Assets:RealEstate:CapitalImprovements 6,000.00 USD
2025-01-01 balance Assets:RealEstate:AccumDepreciation -9,212.15 USD
2025-01-01 balance Liabilities:SecurityDeposit -2,400.00 USD売却後の検証
; Template: Post-sale — all property accounts should be zero
; These hold once every monthly payment, every depreciation entry (through
; the disposition half-month) and the escrow refund below are recorded
YYYY-MM-DD balance Assets:RealEstate:Property 0 [COMMODITY]
YYYY-MM-DD balance Assets:RealEstate:CapitalImprovements 0 USD
YYYY-MM-DD balance Assets:RealEstate:AccumDepreciation 0 USD
YYYY-MM-DD balance Liabilities:Mortgage 0 USD
YYYY-MM-DD balance Liabilities:SecurityDeposit 0 USD
YYYY-MM-DD balance Assets:Bank:EscrowImpound 0 USD
; Example: Post-sale verification
2025-12-01 balance Assets:RealEstate:Property 0 PROP123MAIN
2025-12-01 balance Assets:RealEstate:CapitalImprovements 0 USD
2025-12-01 balance Assets:RealEstate:AccumDepreciation 0 USD
2025-12-01 balance Liabilities:Mortgage 0 USD
2025-12-01 balance Liabilities:SecurityDeposit 0 USD
2025-12-01 balance Assets:Bank:EscrowImpound 0 USD価格設定ディレクティブテンプレート
四半期ごとの物件評価
; Template: Quarterly property valuation
YYYY-MM-DD price [COMMODITY] [VALUE] USD
; Example: Quarterly valuations for 123 Main St
2024-03-15 price PROP123MAIN 400,000.00 USD
2024-06-30 price PROP123MAIN 405,000.00 USD
2024-09-30 price PROP123MAIN 412,000.00 USD
2024-12-31 price PROP123MAIN 418,000.00 USD
2025-03-31 price PROP123MAIN 425,000.00 USD
2025-06-30 price PROP123MAIN 430,000.00 USD評価額の情報源: Zillow Zestimate、Redfinの見積もり、比較売買事例、または専門家による鑑定評価。
エスクロー預託金返金テンプレート
売却後の返金
; Template: Escrow impound refund after property sale
YYYY-MM-DD * "Bank" "Escrow impound refund — remaining balance"
Assets:Bank:Checking [REFUND] USD
Assets:Bank:EscrowImpound -[REFUND] USD
; Example: Remaining escrow balance returned by lender
; $1,250.00 initial + 19 monthly contributions of $566.67
; - 3 property-tax installments of $2,500.00 - $1,850.00 insurance = $2,666.73
2025-11-30 * "Bank" "Escrow impound refund — remaining balance"
Assets:Bank:Checking 2,666.73 USD
Assets:Bank:EscrowImpound -2,666.73 USD使用方法
- 該当するテンプレートをコピー 取引の種類に応じて
- プレースホルダー（[BRACKETS]で表示）を実際の値に置き換える —
YYYY-MM-DDの日付と角括弧で囲まれた金額が含まれるテンプレート行はコピー用のパターンであり、読み込み可能な元帳構文ではありません。各テンプレートの下にある日付入りの例はそのまま読み込めます - 勘定科目名を調整して、自身の勘定科目体系に合わせる（例：複数物件ポートフォリオの場合は、勘定科目パスに物件の住所を追加）
- 減価償却を計算する: 建物費用 / 27.5 / 12で月額を算出
- 土地と建物の按分を出典（郡鑑定士、不動産鑑定評価など）とともにコメントに記録する
- 売却を記録する前に決済明細書の橋渡しを照合する — 総額、売却費用、純収入、返済額、現金。各控除が正確に一度だけ表示されること
- 仕訳を確定する前に計算を検証する、特に売却益の分解を確認
ベストプラクティス
- 業者と説明文に一貫した命名規則を使用する
- 住宅ローンの支払いは、貸主の償却予定表から正確な元金・利息の内訳を記録する
- 資本的改善は修理と分けて追跡する — 税務上の扱いが異なります
- 正確な期中財務諸表のために、減価償却を毎月入力する
- 年度末に残高照合を使用して、税務申告前にデータ入力エラーを発見する
- ポートフォリオ評価のためにプライス指示を四半期ごとに更新する
- 修理と資本的改善の分類の根拠を文書化する
これらのテンプレートは、Beancount.ioでの不動産会計の強固な基盤を提供します。ご自身の物件、住宅ローンの条件、税務状況に基づいてカスタマイズしてください。