{"id":1074,"date":"2023-02-07T09:00:11","date_gmt":"2023-02-07T00:00:11","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1074"},"modified":"2023-06-26T15:33:18","modified_gmt":"2023-06-26T06:33:18","slug":"floor-area-ratio","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/tokurei\/floor-area-ratio-1074","title":{"rendered":"\u6307\u5b9a\u5bb9\u7a4d\u7387\u3068\u306f\uff1f\u57fa\u6e96\u5bb9\u7a4d\u7387\u3068\u306e\u9055\u3044\u30fb\u7b97\u5b9a\u65b9\u6cd5\u30fb\u5bb9\u7a4d\u7387\u7de9\u548c\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u89e3\u8aac"},"content":{"rendered":"<p>\u5bb9\u7a4d\u7387\u306b\u306f\u3001\u300c\u6307\u5b9a\u5bb9\u7a4d\u7387\u300d\u3068\u300c\u57fa\u6e96\u5bb9\u7a4d\u7387\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6307\u5b9a\u5bb9\u7a4d\u7387\u306b\u3064\u3044\u3066\u3001\u57fa\u6e96\u5bb9\u7a4d\u7387\u3068\u306e\u9055\u3044\u306e\u307b\u304b\u3001\u7b97\u5b9a\u65b9\u6cd5\u3001\u7de9\u548c\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u3042\u308f\u305b\u3066\u3001\u5bb9\u7a4d\u7387\u304c\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u3082\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div id=\"toc_container\" class=\"toc_white no_bullets\"><p class=\"toc_title\">\uff5e\u76ee\u6b21\uff5e<\/p><ul class=\"toc_list\"><li><a href=\"#1\">1.\u5bb9\u7a4d\u7387\u3068\u306f<\/a><ul><li><a href=\"#1-1\">1-1.\u5bb9\u7a4d\u7387\u306e\u7b97\u5b9a\u65b9\u6cd5<\/a><\/li><\/ul><\/li><li><a href=\"#2\">2.\u6307\u5b9a\u5bb9\u7a4d\u7387\u3068\u57fa\u6e96\u5bb9\u7a4d\u7387\u306e\u9055\u3044<\/a><ul><li><a href=\"#2-1\">2-1.\u6307\u5b9a\u5bb9\u7a4d\u7387\u3068\u306f<\/a><ul><li><a href=\"#2-1-1\">2-1-1.\u6307\u5b9a\u5bb9\u7a4d\u7387\u306e\u8abf\u3079\u65b9<\/a><\/li><\/ul><\/li><li><a href=\"#2-2\">2-2.\u57fa\u6e96\u5bb9\u7a4d\u7387\u3068\u306f<\/a><\/li><\/ul><\/li><li><a href=\"#3\">3.\u6307\u5b9a\u5bb9\u7a4d\u7387\u3068\u57fa\u6e96\u5bb9\u7a4d\u7387\u306e\u5177\u4f53\u4f8b<\/a><ul><li><a href=\"#3-1\">3-1.\u524d\u9762\u9053\u8def\u306e\u5e45\u3067\u7570\u306a\u308b\u57fa\u6e96\u5bb9\u7a4d\u7387<\/a><\/li><li><a href=\"#3-2\">3-2.\u5bb9\u7a4d\u7387\u3092\u3059\u3079\u3066\u6d88\u5316\u3067\u304d\u308b\u3068\u306f\u9650\u3089\u306a\u3044<\/a><\/li><\/ul><\/li><li><a href=\"#4\">4.\u5bb9\u7a4d\u7387\u7de9\u548c\u306e\u7279\u4f8b\u3068\u306f<\/a><ul><li><a href=\"#4-1\">4-1.\u5efa\u7269\u5185\u306b\u5730\u4e0b\u5ba4\u304c\u3042\u308b\u5834\u5408<\/a><\/li><li><a href=\"#4-2\">4-2.\u5efa\u7269\u5185\u306b\u99d0\u8eca\u5834\u304c\u3042\u308b\u5834\u5408<\/a><\/li><li><a href=\"#4-3\">4-3.\u5c0f\u5c4b\u88cf\u53ce\u7d0d\u304c\u3042\u308b\u5834\u5408<\/a><\/li><li><a href=\"#4-4\">4-4.\u5171\u7528\u90e8\u5206\u304c\u3042\u308b\u5834\u5408<\/a><\/li><li><a href=\"#4-5\">4-5.\u4f4f\u5b85\u7528\u9014\u306e\u5efa\u7bc9\u7269\u306e\u7279\u4f8b<\/a><\/li><li><a href=\"#4-615m\">4-6.\u7279\u5b9a\u9053\u8def\uff08\u5e45\u54e115m\u4ee5\u4e0a\u306e\u9053\u8def\uff09\u306b\u3088\u308b\u5bb9\u7a4d\u7387\u306e\u7de9\u548c<\/a><\/li><li><a href=\"#4-7\">4-7.\u5bb9\u7a4d\u7387\u306e\u7de9\u548c\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u3082\u306e<\/a><\/li><\/ul><\/li><li><a href=\"#52\">5.\u5efa\u7269\u306e\u6577\u5730\u304c\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5834\u5408<\/a><ul><li><a href=\"#5-12\">5-1.2\u4ee5\u4e0a\u306e\u7528\u9014\u5730\u57df\u306b\u308f\u305f\u308b\u5834\u5408\u306e\u5bb9\u7a4d\u7387<\/a><\/li><li><a href=\"#5-22\">5-2.\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/a><\/li><\/ul><\/li><li><a href=\"#6\">6.\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1.\u5bb9\u7a4d\u7387\u3068\u306f<\/span><\/h2>\n<p>\u5bb9\u7a4d\u7387\u3068\u306f\u3001<b class=\"yellow-line\">\u6577\u5730\u9762\u7a4d\u306b\u5bfe\u3059\u308b\u5efa\u7bc9\u7269\u306e\u5ef6\u5e8a\u9762\u7a4d\u306e\u5272\u5408<\/b>\u3092\u5b9a\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u826f\u597d\u306a\u74b0\u5883\u3092\u4fdd\u3061\u5730\u57df\u306b\u3042\u3063\u305f\u571f\u5730\u306e\u4f7f\u3044\u65b9\u304c\u3067\u304d\u308b\u3088\u3046\u3001\u5efa\u7bc9\u57fa\u6e96\u6cd5\u3084\u90fd\u5e02\u8a08\u753b\u3067\u5bb9\u7a4d\u7387\u306e\u4e0a\u9650\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3><span id=\"1-1\">1-1.\u5bb9\u7a4d\u7387\u306e\u7b97\u5b9a\u65b9\u6cd5<\/span><\/h3>\n<p>\u5bb9\u7a4d\u7387\u306f\u3001\u4e0b\u8a18\u306e\u7b97\u5f0f\u3067\u7b97\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li><b>\u5bb9\u7a4d\u7387\uff08\uff05\uff09\uff1d\u5efa\u7bc9\u7269\u306e\u5ef6\u5e8a\u9762\u7a4d\u00f7\u6577\u5730\u9762\u7a4d\u00d7100<\/b><\/li>\n<\/ul>\n<h2><span id=\"2\">2.\u6307\u5b9a\u5bb9\u7a4d\u7387\u3068\u57fa\u6e96\u5bb9\u7a4d\u7387\u306e\u9055\u3044<\/span><\/h2>\n<p>\u5bb9\u7a4d\u7387\u306e\u3046\u3061\u3001\u300c\u6307\u5b9a\u5bb9\u7a4d\u7387\u300d\u306f\u90fd\u5e02\u8a08\u753b\u3092\u3082\u3068\u306b\u5730\u57df\u3054\u3068\u306b\u6307\u5b9a\u3055\u308c\u307e\u3059\u3002\u4e00\u65b9\u3001\u300c\u57fa\u6e96\u5bb9\u7a4d\u7387\u300d\u306f\u524d\u9762\u9053\u8def\u306e\u5e45\u306b\u5fdc\u3058\u3066\u5b9a\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><b class=\"yellow-line\">\u6307\u5b9a\u5bb9\u7a4d\u7387\u3068\u57fa\u6e96\u5bb9\u7a4d\u7387\u306e\u3044\u305a\u308c\u304b\u5c0f\u3055\u3044\u6570\u5024\u304c\u3001\u5bb9\u7a4d\u7387\u306e\u4e0a\u9650\u3068\u306a\u308a\u307e\u3059<\/b>\u3002<\/p>\n<h3><span id=\"2-1\">2-1.\u6307\u5b9a\u5bb9\u7a4d\u7387\u3068\u306f<\/span><\/h3>\n<p>\u6307\u5b9a\u5bb9\u7a4d\u7387\u306f<b class=\"yellow-line\">\u90fd\u5e02\u8a08\u753b\u3067\u6307\u5b9a\u3055\u308c\u308b\u5bb9\u7a4d\u7387<\/b>\u3067\u3001\u7528\u9014\u5730\u57df\u3054\u3068\u306b\u4e0b\u8a18\u306e\u6570\u5024\u306e\u4e2d\u304b\u3089\u5b9a\u3081\u3089\u308c\u307e\u3059\uff08<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325AC0000000201#Mp-At_52\" rel=\"noopener noreferrer\" target=\"_blank\">\u5efa\u7bc9\u57fa\u6e96\u6cd5\u7b2c52\u6761\u7b2c1\u9805<\/a>\uff09\u3002<\/p>\n<table class=\"decoration-table\">\n<tr>\n<th>\u7528\u9014\u5730\u57df<\/th>\n<th>\u6307\u5b9a\u5bb9\u7a4d\u7387<\/th>\n<\/tr>\n<tr>\n<td>\n            \u7b2c\u4e00\u7a2e\u4f4e\u5c64\u4f4f\u5c45\u5c02\u7528\u5730\u57df<br \/>\n            \u7b2c\u4e8c\u7a2e\u4f4e\u5c64\u4f4f\u5c45\u5c02\u7528\u5730\u57df<br \/>\n            \u7530\u5712\u4f4f\u5c45\u5730\u57df\n        <\/td>\n<td>50\uff05\u300160\uff05\u300180\uff05\u3001100\uff05\u3001150\uff05\u3001200\uff05<\/td>\n<\/tr>\n<tr>\n<td>\n            \u7b2c\u4e00\u7a2e\u4e2d\u9ad8\u5c64\u4f4f\u5c45\u5c02\u7528\u5730\u57df<br \/>\n            \u7b2c\u4e8c\u7a2e\u4e2d\u9ad8\u5c64\u4f4f\u5c45\u5c02\u7528\u5730\u57df<br \/>\n            \u7b2c\u4e00\u7a2e\u4f4f\u5c45\u5730\u57df<br \/>\n            \u7b2c\u4e8c\u7a2e\u4f4f\u5c45\u5730\u57df<br \/>\n            \u6e96\u4f4f\u5c45\u5730\u57df<br \/>\n            \u8fd1\u96a3\u5546\u696d\u5730\u57df<br \/>\n            \u6e96\u5de5\u696d\u5730\u57df\n        <\/td>\n<td>100\uff05\u3001150\uff05\u3001200\uff05\u3001300\uff05\u3001400\uff05\u3001500\uff05<\/td>\n<\/tr>\n<tr>\n<td>\u5546\u696d\u5730\u57df<\/td>\n<td>\n            200\uff05\u3001300\uff05\u3001400\uff05\u3001500\uff05\u3001600\uff05\u3001700\uff05\u3001800\uff05\u3001900\uff05\u30011000\uff05\u30011100\uff05\u30011200\uff05\u30011300\uff05\n        <\/td>\n<\/tr>\n<tr>\n<td>\n            \u5de5\u696d\u5730\u57df<br \/>\n            \u5de5\u696d\u5c02\u7528\u5730\u57df\n        <\/td>\n<td>100\uff05\u3001150\uff05\u3001200\uff05\u3001300\uff05\u3001400\uff05<\/td>\n<\/tr>\n<tr>\n<td>\u7528\u9014\u5730\u57df\u306e\u6307\u5b9a\u306e\u306a\u3044\u533a\u57df<\/td>\n<td>50\uff05\u300180\uff05\u3001100\uff05\u3001200\uff05\u3001300\uff05\u3001400\uff05<\/td>\n<\/tr>\n<\/table>\n<h4><span id=\"2-1-1\">2-1-1.\u6307\u5b9a\u5bb9\u7a4d\u7387\u306e\u8abf\u3079\u65b9<\/span><\/h4>\n<p>\u6307\u5b9a\u5bb9\u7a4d\u7387\u306f\u3001\u8abf\u3079\u305f\u3044\u571f\u5730\u304c\u3042\u308b\u5e02\u533a\u753a\u6751\u306eWeb\u30b5\u30a4\u30c8\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u6771\u4eac\u90fd\u306b\u3042\u308b\u5834\u5408\u306f\u3001<a href=\"https:\/\/www2.wagmap.jp\/tokyo_tokeizu\/Portal\" rel=\"noopener noreferrer\" target=\"_blank\">\u6771\u4eac\u90fd\u90fd\u5e02\u6574\u5099\u5c40<\/a>\u306eWeb\u30b5\u30a4\u30c8\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u4ed6\u306e\u5e02\u753a\u6751\u306b\u3064\u3044\u3066\u306f\u3001\u691c\u7d22\u30b5\u30a4\u30c8\u3067\u300c\u25cb\u25cb\u5e02\u3000\u5bb9\u7a4d\u7387\u300d\u306a\u3069\u3068\u691c\u7d22\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3067\u90fd\u5e02\u8a08\u753b\u60c5\u5831\u304c\u516c\u958b\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u5e02\u753a\u6751\u5f79\u5834\u306e\u90fd\u5e02\u8a08\u753b\u62c5\u5f53\u306e\u90e8\u7f72\u306b\u554f\u3044\u5408\u308f\u305b\u3066\u8abf\u3079\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-2\">2-2.\u57fa\u6e96\u5bb9\u7a4d\u7387\u3068\u306f<\/span><\/h3>\n<p>\u57fa\u6e96\u5bb9\u7a4d\u7387\u3068\u306f\u3001\u524d\u9762\u9053\u8def\u306e\u5e45\u304c12\uff4d\u672a\u6e80\u306e\u5834\u5408\u306b<b class=\"yellow-line\">\u9053\u8def\u306e\u5e45\u306b\u5fdc\u3058\u3066\u5b9a\u307e\u308b\u5bb9\u7a4d\u7387<\/b>\u3067\u3059\u3002<\/p>\n<p>\u7528\u9014\u5730\u57df\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u305f\u4fc2\u6570\u3092\u524d\u9762\u9053\u8def\u306e\u5e45\uff08m\uff09\u306b\u304b\u3051\u3066\u6c42\u3081\u307e\u3059\uff08<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325AC0000000201#Mp-At_52-Pr_2\" rel=\"noopener noreferrer\" target=\"_blank\">\u5efa\u7bc9\u57fa\u6e96\u6cd5\u7b2c52\u6761\u7b2c2\u9805<\/a>\uff09\u3002<\/p>\n<table class=\"decoration-table\">\n<tr>\n<th>\u7528\u9014\u5730\u57df<\/th>\n<th>\u524d\u9762\u9053\u8def\u306e\u5e45\uff08m\uff09\u306b\u304b\u3051\u308b\u4fc2\u6570<\/th>\n<\/tr>\n<tr>\n<td>\n            \u7b2c\u4e00\u7a2e\u4f4e\u5c64\u4f4f\u5c45\u5c02\u7528\u5730\u57df<br \/>\n            \u7b2c\u4e8c\u7a2e\u4f4e\u5c64\u4f4f\u5c45\u5c02\u7528\u5730\u57df<br \/>\n            \u7530\u5712\u4f4f\u5c45\u5730\u57df<\/p>\n<\/td>\n<td style=\"text-align: center;\">\n            40\uff05\n        <\/td>\n<\/tr>\n<tr>\n<td>\n            \u7b2c\u4e00\u7a2e\u4e2d\u9ad8\u5c64\u4f4f\u5c45\u5c02\u7528\u5730\u57df<br \/>\n            \u7b2c\u4e8c\u7a2e\u4e2d\u9ad8\u5c64\u4f4f\u5c45\u5c02\u7528\u5730\u57df<br \/>\n            \u7b2c\u4e00\u7a2e\u4f4f\u5c45\u5730\u57df<br \/>\n            \u7b2c\u4e8c\u7a2e\u4f4f\u5c45\u5730\u57df<br \/>\n            \u6e96\u4f4f\u5c45\u5730\u57df\n        <\/td>\n<td style=\"text-align: center;\">\n            40\uff05<br \/>\n            \uff08\u7279\u5b9a\u884c\u653f\u5e81\u304c\u6307\u5b9a\u3059\u308b\u533a\u57df\u3067\u306f60\uff05\uff09\n        <\/td>\n<\/tr>\n<tr>\n<td>\n            \u8fd1\u96a3\u5546\u696d\u5730\u57df<br \/>\n            \u5546\u696d\u5730\u57df<br \/>\n            \u6e96\u5de5\u696d\u5730\u57df<br \/>\n            \u5de5\u696d\u5730\u57df<br \/>\n            \u5de5\u696d\u5c02\u7528\u5730\u57df<br \/>\n            \u7528\u9014\u5730\u57df\u306e\u6307\u5b9a\u306e\u306a\u3044\u533a\u57df\n        <\/td>\n<td style=\"text-align: center;\">\n            60\uff05<br \/>\n            \uff08\u7279\u5b9a\u884c\u653f\u5e81\u304c\u6307\u5b9a\u3059\u308b\u533a\u57df\u3067\u306f40\uff05\u307e\u305f\u306f80\uff05\uff09\n        <\/td>\n<\/tr>\n<\/table>\n<h2><span id=\"3\">3.\u6307\u5b9a\u5bb9\u7a4d\u7387\u3068\u57fa\u6e96\u5bb9\u7a4d\u7387\u306e\u5177\u4f53\u4f8b<\/span><\/h2>\n<p>\u6307\u5b9a\u5bb9\u7a4d\u7387\u3068\u57fa\u6e96\u5bb9\u7a4d\u7387\u306f\u6c7a\u307e\u308a\u65b9\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u540c\u3058\u571f\u5730\u3067\u3042\u3063\u3066\u3082\u7570\u306a\u308b\u5024\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7ae0\u3067\u306f\u3001\u6307\u5b9a\u5bb9\u7a4d\u7387\u3068\u57fa\u6e96\u5bb9\u7a4d\u7387\u304c\u7570\u306a\u308b\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u5177\u4f53\u4f8b\u3092\u793a\u3057\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"3-1\">3-1.\u524d\u9762\u9053\u8def\u306e\u5e45\u3067\u7570\u306a\u308b\u57fa\u6e96\u5bb9\u7a4d\u7387<\/span><\/h3>\n<p>\u4e0b\u306e\u56f3\u306f\u3001\u524d\u9762\u9053\u8def\u306e\u5e45\u306b\u3088\u3063\u3066\u57fa\u6e96\u5bb9\u7a4d\u7387\u304c\u7570\u306a\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u4f8b\u3067\u306f\u3001\u5b85\u5730\u306e\u7528\u9014\u5730\u57df\u306f\u7b2c\u4e00\u7a2e\u4f4f\u5c45\u5730\u57df\u3067\u3001\u6307\u5b9a\u5bb9\u7a4d\u7387\u306f<b class=\"yellow-line\">300\uff05<\/b>\u3001\u57fa\u6e96\u5bb9\u7a4d\u7387\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306e\u4fc2\u6570\u306f<b class=\"yellow-line\">40\uff05<\/b>\u3067\u3042\u308b\u3068\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/606_1.png\" alt=\"\" width=\"779\" height=\"480\" class=\"alignnone size-full wp-image-6595\" \/><\/p>\n<p>\u5b85\u5730\u306e\u57fa\u6e96\u5bb9\u7a4d\u7387\u306f\u3001\u524d\u9762\u9053\u8def\u306e\u5e45\u304c4m\u3067\u3042\u308c\u3070<b class=\"yellow-line\">160\uff05<\/b>\uff08\uff1d4\u00d740\uff05\uff09\u3001\u524d\u9762\u9053\u8def\u306e\u5e45\u304c8m\u3067\u3042\u308c\u3070<b class=\"yellow-line\">320\uff05<\/b>\uff08\uff1d8\u00d740\uff05\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><b class=\"yellow-line\">\u5bb9\u7a4d\u7387\u306e\u9650\u5ea6\u306f\u3001\u6307\u5b9a\u5bb9\u7a4d\u7387\u3068\u57fa\u6e96\u5bb9\u7a4d\u7387\u306e\u3044\u305a\u308c\u304b\u5c0f\u3055\u3044\u65b9\u3068\u306a\u308a\u307e\u3059<\/b>\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u5b85\u5730\u306e\u5bb9\u7a4d\u7387\u306e\u9650\u5ea6\u306f\u3001\u524d\u9762\u9053\u8def\u306e\u5e45\u304c4m\u3067\u3042\u308c\u3070<b class=\"yellow-line\">160\uff05\uff08\u57fa\u6e96\u5bb9\u7a4d\u7387\uff09<\/b>\u3068\u306a\u308a\u3001\u524d\u9762\u9053\u8def\u306e\u5e45\u304c8m\u3067\u3042\u308c\u3070<b class=\"yellow-line\">300\uff05\uff08\u6307\u5b9a\u5bb9\u7a4d\u7387\uff09<\/b>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"3-2\">3-2.\u5bb9\u7a4d\u7387\u3092\u3059\u3079\u3066\u6d88\u5316\u3067\u304d\u308b\u3068\u306f\u9650\u3089\u306a\u3044<\/span><\/h3>\n<p>\u5b9f\u969b\u306b\u5efa\u7269\u3092\u5efa\u3066\u308b\u5834\u5408\u306f\u3001<b class=\"yellow-line\">\u6307\u5b9a\u5bb9\u7a4d\u7387\u3084\u57fa\u6e96\u5bb9\u7a4d\u7387\u3067\u5b9a\u3081\u3089\u308c\u305f\u9650\u5ea6\u307e\u3067\u5229\u7528\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u591a\u3044\u3067\u3059<\/b>\u3002\u5b85\u5730\u306e\u9762\u7a4d\u304c200\u33a1\u3067\u5bb9\u7a4d\u7387\u304c300\uff05\u3042\u308b\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u5ef6\u5e8a\u9762\u7a4d\u304c600\u33a1\u306e\u5efa\u7269\u3092\u5efa\u3066\u3089\u308c\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u9ad8\u3055\u5236\u9650\u3084\u65e5\u5f71\u898f\u5236\u3001\u659c\u7dda\u5236\u9650\u306a\u3069\u3067\u5efa\u7269\u306e\u968e\u6570\u304c\u5236\u9650\u3055\u308c\u3001\u5ef6\u5e8a\u9762\u7a4d\u304c\u5c11\u306a\u304f\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<h2><span id=\"4\">4.\u5bb9\u7a4d\u7387\u7de9\u548c\u306e\u7279\u4f8b\u3068\u306f<\/span><\/h2>\n<p>\u5730\u4e0b\u5ba4\u3084\u99d0\u8eca\u5834\u306a\u3069\u5efa\u7269\u306e\u7279\u5b9a\u90e8\u5206\u306e\u5e8a\u9762\u7a4d\u306f\u3001\u5bb9\u7a4d\u7387\u3092\u7b97\u5b9a\u3059\u308b\u3068\u304d\u306e\u5ef6\u5e8a\u9762\u7a4d\u306b\u7b97\u5165\u3057\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u5e4515m\u4ee5\u4e0a\u306e\u9053\u8def\u304b\u3089\u4e00\u5b9a\u306e\u7bc4\u56f2\u5185\u306b\u5b85\u5730\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5bb9\u7a4d\u7387\u304c\u7de9\u548c\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u7de9\u548c\u7279\u4f8b\u3092\u4f7f\u3048\u3070\u3001\u3088\u308a\u5927\u304d\u306a\u5efa\u7269\u3092\u5efa\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"4-1\">4-1.\u5efa\u7269\u5185\u306b\u5730\u4e0b\u5ba4\u304c\u3042\u308b\u5834\u5408<\/span><\/h3>\n<p>\u5730\u76e4\u9762\u304b\u30891m\u4ee5\u4e0b\u306e\u3068\u3053\u308d\u306b\u5929\u4e95\u304c\u3042\u308b\u5730\u4e0b\u5ba4\u306e\u5e8a\u9762\u7a4d\u306f\u3001\u4f4f\u5b85\u90e8\u5206\u306e\u5e8a\u9762\u7a4d\u306e\u5408\u8a08\u306e3\u5206\u306e1\u3092\u9650\u5ea6\u306b\u5ef6\u5e8a\u9762\u7a4d\u306b\u7b97\u5165\u3057\u307e\u305b\u3093\uff08<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325AC0000000201#Mp-At_52-Pr_3\" rel=\"noopener noreferrer\" target=\"_blank\">\u5efa\u7bc9\u57fa\u6e96\u6cd5\u7b2c52\u6761\u7b2c3\u9805<\/a>\uff09\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u5efa\u7269\u306e\u5e8a\u9762\u7a4d\u306e\u5408\u8a08\u304c240\u33a1\u3067\u3001\u305d\u306e\u3046\u3061\u5730\u4e0b\u5ba4\u306e\u9762\u7a4d\u304c40\u33a1\u306e\u5834\u5408\u306f\u3001\u5bb9\u7a4d\u7387\u7b97\u5b9a\u4e0a\u306e\u5ef6\u5e8a\u9762\u7a4d\u306f200\u33a1\u3068\u3057\u307e\u3059\u3002\u5730\u4e0b\u5ba4\u306e\u9762\u7a4d40\u33a1\u306f\u3001\u5e8a\u9762\u7a4d\u306e\u5408\u8a08240\u33a1\u306e3\u5206\u306e1\u4ee5\u4e0b\u3067\u3042\u308b\u305f\u3081\u3059\u3079\u3066\u5ef6\u5e8a\u9762\u7a4d\u306b\u7b97\u5165\u3057\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"4-2\">4-2.\u5efa\u7269\u5185\u306b\u99d0\u8eca\u5834\u304c\u3042\u308b\u5834\u5408<\/span><\/h3>\n<p>1\u968e\u304c\u30ac\u30ec\u30fc\u30b8\u306b\u306a\u3063\u3066\u3044\u308b\u306a\u3069\u5efa\u7269\u5185\u306b\u99d0\u8eca\u5834\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u5e8a\u9762\u7a4d\u306f\u5404\u968e\u306e\u5e8a\u9762\u7a4d\u306e\u5408\u8a08\u306e5\u5206\u306e\uff11\u3092\u9650\u5ea6\u306b\u5ef6\u5e8a\u9762\u7a4d\u306b\u7b97\u5165\u3057\u307e\u305b\u3093\uff08<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325CO0000000338_20221216_504CO0000000381#Mp-At_2-Pr_1-It_4\" rel=\"noopener noreferrer\" target=\"_blank\">\u5efa\u7bc9\u57fa\u6e96\u6cd5\u65bd\u884c\u4ee4\u7b2c2\u6761\u7b2c1\u9805\u7b2c4\u53f7<\/a>\u3001<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325CO0000000338_20221216_504CO0000000381#Mp-At_2-Pr_3\" rel=\"noopener noreferrer\" target=\"_blank\">\u540c\u6761\u7b2c3\u9805<\/a>\uff09\u3002<\/p>\n<h3><span id=\"4-3\">4-3.\u5c0f\u5c4b\u88cf\u53ce\u7d0d\u304c\u3042\u308b\u5834\u5408<\/span><\/h3>\n<p>\u30ed\u30d5\u30c8\u306a\u3069\u5929\u4e95\u306e\u9ad8\u3055\u306e\u5e73\u5747\u304c1.4m\u4ee5\u4e0b\u306e\u5c0f\u5c4b\u88cf\u3001\u5929\u4e95\u88cf\u53ce\u7d0d\u306e\u5e8a\u9762\u7a4d\u306f\u3001\u76f4\u4e0b\u306e\u968e\u306e\u5e8a\u9762\u7a4d\u306e2\u5206\u306e1\u3092\u9650\u5ea6\u306b\u5ef6\u5e8a\u9762\u7a4d\u306b\u7b97\u5165\u3057\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"4-4\">4-4.\u5171\u7528\u90e8\u5206\u304c\u3042\u308b\u5834\u5408<\/span><\/h3>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u306a\u3069\u5171\u540c\u4f4f\u5b85\u306e\u5171\u7528\u5eca\u4e0b\u3001\u968e\u6bb5\u3001\u30a8\u30ec\u30d9\u30fc\u30bf\u30fc\u306e\u90e8\u5206\u306e\u5e8a\u9762\u7a4d\u306f\u3001\u5bb9\u7a4d\u7387\u306e\u8a08\u7b97\u4e0a\u3001\u5ef6\u5e8a\u9762\u7a4d\u306b\u7b97\u5165\u3057\u307e\u305b\u3093\uff08<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325AC0000000201#Mp-At_52-Pr_6\" rel=\"noopener noreferrer\" target=\"_blank\">\u5efa\u7bc9\u57fa\u6e96\u6cd5\u7b2c52\u6761\u7b2c6\u9805<\/a>\uff09\u3002<\/p>\n<h3><span id=\"4-5\">4-5.\u4f4f\u5b85\u7528\u9014\u306e\u5efa\u7bc9\u7269\u306e\u7279\u4f8b<\/span><\/h3>\n<p>\u4f4f\u5b85\u306e\u7528\u9014\u3092\u542b\u3080\u5efa\u7bc9\u7269\u3067\u4e0b\u8a18\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\u306f\u3001\u6307\u5b9a\u5bb9\u7a4d\u7387\u306e1.5\u500d\u3092\u4e0a\u9650\u306b\u4e00\u5b9a\u306e\u5272\u5408\u3067\u5bb9\u7a4d\u7387\u304c\u7de9\u548c\u3055\u308c\u307e\u3059\uff08<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325AC0000000201#Mp-At_52-Pr_8\" rel=\"noopener noreferrer\" target=\"_blank\">\u5efa\u7bc9\u57fa\u6e96\u6cd5\u7b2c52\u6761\u7b2c8\u9805<\/a>\u3001<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325CO0000000338_20221216_504CO0000000381#Mp-At_135_14-Pr_1\" rel=\"noopener noreferrer\" target=\"_blank\">\u5efa\u7bc9\u57fa\u6e96\u6cd5\u65bd\u884c\u4ee4\u7b2c135\u6761\u306e14<\/a>\u3001<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325CO0000000338_20221216_504CO0000000381#Mp-At_135_17-Pr_1\" rel=\"noopener noreferrer\" target=\"_blank\">\u7b2c135\u6761\u306e17<\/a>\uff09\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u7b2c\u4e00\u7a2e\u4f4f\u5c45\u5730\u57df\u3001\u7b2c\u4e8c\u7a2e\u4f4f\u5c45\u5730\u57df\u3001\u6e96\u4f4f\u5c45\u5730\u57df\u3001\u8fd1\u96a3\u5546\u696d\u5730\u57df\u3001\u6e96\u5de5\u696d\u5730\u57df\u3001\u5546\u696d\u5730\u57df\u306b\u3042\u308b<\/li>\n<li>\u6577\u5730\u9762\u7a4d\u304c\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u3067\u3042\u308b<\/li>\n<li>\u6577\u5730\u5185\u306b\u4e00\u5b9a\u5272\u5408\u4ee5\u4e0a\u306e\u7a7a\u5730\u304c\u78ba\u4fdd\u3055\u308c\u3001\u305d\u306e\u7a7a\u5730\u306e2\u5206\u306e1\u4ee5\u4e0a\u304c\u9053\u8def\u306b\u9762\u3059\u308b<\/li>\n<\/ul>\n<h3><span id=\"4-615m\">4-6.\u7279\u5b9a\u9053\u8def\uff08\u5e45\u54e115m\u4ee5\u4e0a\u306e\u9053\u8def\uff09\u306b\u3088\u308b\u5bb9\u7a4d\u7387\u306e\u7de9\u548c<\/span><\/h3>\n<p>\u5efa\u7bc9\u7269\u306e\u6577\u5730\u304c\u7279\u5b9a\u9053\u8def\uff08\u5e45\u54e115m\u4ee5\u4e0a\u306e\u9053\u8def\uff09\u304b\u3089\u5206\u5c90\u3059\u308b\u9053\u8def\u306b\u63a5\u3059\u308b\u5834\u5408\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u3082\u3068\u3067\u5bb9\u7a4d\u7387\u304c\u7de9\u548c\u3055\u308c\u307e\u3059\uff08<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325AC0000000201#Mp-At_52-Pr_9\" rel=\"noopener noreferrer\" target=\"_blank\">\u5efa\u7bc9\u57fa\u6e96\u6cd5\u7b2c52\u6761\u7b2c9\u9805<\/a>\u3001<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325CO0000000338_20221216_504CO0000000381#Mp-At_135_18\" rel=\"noopener noreferrer\" target=\"_blank\">\u5efa\u7bc9\u57fa\u6e96\u6cd5\u65bd\u884c\u4ee4\u7b2c135\u6761\u306e18<\/a>\uff09\u3002<\/p>\n<p>\u7279\u5b9a\u9053\u8def\u307e\u3067\u306e\u8ddd\u96e2\u304c70m\u4ee5\u5185\u3067\u3001\u5e45\u54e16m\u4ee5\u4e0a12m\u672a\u6e80\u306e\u9053\u8def\u306b\u63a5\u3059\u308b\u5834\u5408\u306b\u3001\u7279\u5b9a\u9053\u8def\u307e\u3067\u306e\u8ddd\u96e2\u306b\u5fdc\u3058\u3066\u8a08\u7b97\u3055\u308c\u308b\u6570\u5024\u3092\u524d\u9762\u9053\u8def\u306e\u5e45\u306b\u52a0\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u52a0\u7b97\u3055\u308c\u305f\u524d\u9762\u9053\u8def\u5e45\u306b\u57fa\u6e96\u5bb9\u7a4d\u7387\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306e\u4fc2\u6570\u3092\u304b\u3051\u308b\u3068\u3001\u5bb9\u7a4d\u7387\u306e\u9650\u5ea6\u304c\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u4fc2\u6570\u306f\u300c<a href=\"#2-2\">2-2\uff0e\u57fa\u6e96\u5bb9\u7a4d\u7387\u3068\u306f<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u5bb9\u7a4d\u7387\uff1d\uff08\u524d\u9762\u9053\u8def\u306e\u5e45\uff08m\uff09\uff0b\u52a0\u7b97\u5024\uff09\u00d7\u4fc2\u6570\uff0840\uff05\u300160\uff05\u300180\uff05\uff09<\/li>\n<li>\u52a0\u7b97\u5024\uff1d\uff0812\uff0dW\uff09\u00d7\uff0870\uff0dL\uff09\u00f770<\/li>\n<ul style=\"list-style: circle;\">\n<li>W\uff1a\u524d\u9762\u9053\u8def\u306e\u5e45\uff08m\uff09<\/li>\n<li>L\uff1a\u7279\u5b9a\u9053\u8def\u307e\u3067\u306e\u8ddd\u96e2\uff08m\uff09<\/li>\n<\/ul>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/606_2.png\" alt=\"\" width=\"800\" height=\"480\" class=\"alignnone size-full wp-image-6597\" \/><\/p>\n<p>\u524d\u9762\u9053\u8def\u306e\u5e45\uff08W\uff09\u304c8m\u3001\u7279\u5b9a\u9053\u8def\u307e\u3067\u306e\u8ddd\u96e2\uff08L\uff09\u304c35m\u3001\u57fa\u6e96\u5bb9\u7a4d\u7387\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306e\u4fc2\u6570\u304c60\uff05\u306e\u5834\u5408\u306e\u5bb9\u7a4d\u7387\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u901a\u5e38\u306e\u57fa\u6e96\u5bb9\u7a4d\u7387\uff1a8\u00d760\uff05\uff1d480\uff05<\/li>\n<li>\u7de9\u548c\u3055\u308c\u305f\u5bb9\u7a4d\u7387\uff1a\uff088\uff0b<b>2<\/b>\uff09\u00d760\uff05\uff1d<b>600\uff05<\/b><\/li>\n<ul style=\"list-style: circle;\">\n<li>\u52a0\u7b97\u5024\uff1d\uff0812\uff0d8\uff09\u00d7\uff0870\uff0d35\uff09\u00f770\uff1d2<\/li>\n<\/ul>\n<\/ul>\n<h3><span id=\"4-7\">4-7.\u5bb9\u7a4d\u7387\u306e\u7de9\u548c\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u3082\u306e<\/span><\/h3>\n<p>\u5efa\u7269\u306e\u3046\u3061\u4e0b\u8a18\u306e\u90e8\u5206\u306f\u5bb9\u7a4d\u7387\u7de9\u548c\u306e\u5bfe\u8c61\u3067\u306f\u306a\u304f\u3001\u3053\u308c\u3089\u306e\u90e8\u5206\u306e\u9762\u7a4d\u306f\u5bb9\u7a4d\u7387\u306e\u8a08\u7b97\u4e0a\u3001\u5ef6\u5e8a\u9762\u7a4d\u306b\u7b97\u5165\u3057\u307e\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u81ea\u5b85\u5185\u306e\uff08\u5171\u7528\u3067\u306a\u3044\uff09\u968e\u6bb5<\/li>\n<li>\u30d0\u30eb\u30b3\u30cb\u30fc\u306e\u3046\u3061\u5e452m\u3092\u8d85\u3048\u308b\u90e8\u5206<\/li>\n<li>\u30a4\u30f3\u30ca\u30fc\u30d0\u30eb\u30b3\u30cb\u30fc\u3000\u306a\u3069<\/li>\n<\/ul>\n<h2><span id=\"52\">5.\u5efa\u7269\u306e\u6577\u5730\u304c\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5834\u5408<\/span><\/h2>\n<p>\u5efa\u7269\u306e\u6577\u5730\u306f\u3001\u5bb9\u7a4d\u7387\u304c\u7570\u306a\u308b\u8907\u6570\u306e\u7528\u9014\u5730\u57df\u306b\u308f\u305f\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6700\u5f8c\u306b\u30012\u4ee5\u4e0a\u306e\u7528\u9014\u5730\u57df\u306b\u308f\u305f\u308b\u5834\u5408\u306e\u5bb9\u7a4d\u7387\u306e\u6c42\u3081\u65b9\u3068\u3001\u5bb9\u7a4d\u7387\u304c\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"5-12\">5-1.2\u4ee5\u4e0a\u306e\u7528\u9014\u5730\u57df\u306b\u308f\u305f\u308b\u5834\u5408\u306e\u5bb9\u7a4d\u7387<\/span><\/h3>\n<p>\u5efa\u7269\u306e\u6577\u5730\u304c2\u4ee5\u4e0a\u306e\u7528\u9014\u5730\u57df\u306b\u308f\u305f\u308b\u5834\u5408\u306f\u3001\u5bb9\u7a4d\u7387\u306e\u4e0a\u9650\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5730\u57df\u306e\u5bb9\u7a4d\u7387\u3092\u9762\u7a4d\u3067\u52a0\u91cd\u5e73\u5747\u3057\u3066\u5f97\u3089\u308c\u305f\u6570\u5024\u3068\u306a\u308a\u307e\u3059\uff08<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325AC0000000201#Mp-At_52-Pr_7\" rel=\"noopener noreferrer\" target=\"_blank\">\u5efa\u7bc9\u57fa\u6e96\u6cd5\u7b2c52\u6761\u7b2c7\u9805<\/a>\uff09\u3002<\/p>\n<p>\u4e0b\u306e\u56f3\u306e\u3088\u3046\u306b\u5bb9\u7a4d\u7387\u304c400\uff05\u3068300\uff05\u306e2\u3064\u306e\u5730\u57df\u306b\u307e\u305f\u304c\u3063\u3066\u3044\u308b\u5b85\u5730\u3067\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u3001\u5bb9\u7a4d\u7387\u306f370\uff05\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/606_3.png\" alt=\"\" width=\"480\" height=\"360\" class=\"alignnone size-full wp-image-6598\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/02\/606_4.png\" alt=\"\" width=\"608\" height=\"118\" class=\"alignnone size-full wp-image-6599\" \/><\/p>\n<h3><span id=\"5-22\">5-2.\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/span><\/h3>\n<p>\u5efa\u7269\u306e\u6577\u5730\u304c\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5834\u5408\u306f\u3001\u5bb9\u7a4d\u7387\u306e\u9055\u3044\u306b\u3088\u308b\u5f71\u97ff\u3092\u8003\u616e\u3057\u3066\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u6e1b\u984d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u6b63\u9762\u8def\u7dda\u4fa1\u3092\u3082\u3068\u306b\u3057\u305f\u5b85\u5730\u306e\u8a55\u4fa1\u984d\u304b\u3089\u3001\u305d\u306e\u8a55\u4fa1\u984d\u306b\u5bb9\u7a4d\u7387\u306e\u5dee\u306b\u57fa\u3065\u304f\u6e1b\u4fa1\u7387\u3092\u304b\u3051\u305f\u91d1\u984d\u3092\u63a7\u9664\u3057\u307e\u3059\u3002<\/p>\n<p>\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5b85\u5730\u306e\u4fa1\u984d\u306f\u3001\u4e0b\u8a18\u306e\u7b97\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/No.112_C-1.jpg\"><\/p>\n<p>\u7b97\u5f0f\u306e\u300c\u5bb9\u7a4d\u7387\u304c\u4fa1\u984d\u306b\u53ca\u307c\u3059\u5f71\u97ff\u5ea6\u300d\u306f\u3001\u5730\u533a\u533a\u5206\u306b\u5fdc\u3058\u3066\u4e0b\u8a18\u306e\u3068\u304a\u308a\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/No.112_D.jpg\"><\/p>\n<p>\u306a\u304a\u3001\u5bb9\u7a4d\u7387\u306f\u6307\u5b9a\u5bb9\u7a4d\u7387\u3068\u57fa\u6e96\u5bb9\u7a4d\u7387\u306e\u3044\u305a\u308c\u304b\u5c0f\u3055\u3044\u65b9\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<p>\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3055\u3089\u306b\u8a73\u3057\u3044\u89e3\u8aac\u306f\u3001\u4e0b\u8a18\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/chester-tax.com\/academy\/blog\/inheritance-tax-practice\/%E7%9B%B8%E7%B6%9A%E7%A8%8E%E3%81%AE%E3%81%93%E3%81%A8\/floor-area-ratio-2-1341\">\u300c\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5b85\u5730\u300d\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/a><\/p>\n<h2><span id=\"6\">6.\u307e\u3068\u3081<\/span><\/h2>\n<p>\u3053\u3053\u307e\u3067\u3001\u571f\u5730\u306e\u5bb9\u7a4d\u7387\u306b\u3064\u3044\u3066\u3001\u6307\u5b9a\u5bb9\u7a4d\u7387\u3068\u57fa\u6e96\u5bb9\u7a4d\u7387\u306e\u9055\u3044\u3084\u5bb9\u7a4d\u7387\u3092\u7de9\u548c\u3059\u308b\u7279\u4f8b\u306a\u3069\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u5bb9\u7a4d\u7387\u306e\u9650\u5ea6\u306f\u3001\u6307\u5b9a\u5bb9\u7a4d\u7387\u3068\u57fa\u6e96\u5bb9\u7a4d\u7387\u306e\u3044\u305a\u308c\u304b\u5c0f\u3055\u3044\u65b9\u3068\u306a\u308a\u307e\u3059\u3002\u6577\u5730\u304c2\u4ee5\u4e0a\u306e\u7528\u9014\u5730\u57df\u306b\u308f\u305f\u308b\u5834\u5408\u306e\u5bb9\u7a4d\u7387\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5730\u57df\u306e\u5bb9\u7a4d\u7387\u3092\u9762\u7a4d\u3067\u52a0\u91cd\u5e73\u5747\u3057\u3066\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b2\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5b85\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u6e1b\u984d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3067\u304a\u56f0\u308a\u306e\u65b9\u306f\u3001\u76f8\u7d9a\u7a0e\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u6cd5\u4eba\u30c1\u30a7\u30b9\u30bf\u30fc\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u30b0\u30eb\u30fc\u30d7\u5185\u306b\u306f\u3001\u4e0d\u52d5\u7523\u4f1a\u793e\u3067\u3042\u308b<a 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