{"id":1369,"date":"2017-03-17T09:00:57","date_gmt":"2017-03-17T00:00:57","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1369"},"modified":"2023-07-27T15:02:23","modified_gmt":"2023-07-27T06:02:23","slug":"joint-ownership","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/tokurei\/joint-ownership-1369","title":{"rendered":"\u3010\u30d1\u30bf\u30fc\u30f3\u5225\u3011\u5171\u6709\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u89e3\u8aac"},"content":{"rendered":"<p>\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u76f8\u7d9a\u7a0e\u304c\u6e1b\u984d\u3055\u308c\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u3001\u5171\u6709\u306e\u5834\u5408\u306b\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u751f\u524d\u306b\u5171\u6709\u3067\u3042\u3063\u305f\u5834\u5408\u3084\u5171\u6709\u3067\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306a\u3069\u3001\u30d1\u30bf\u30fc\u30f3\u5225\u306b\u4ee3\u8868\u7684\u306a\u4f8b\u3092\u6319\u3052\u3001\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u304b\u89e3\u8aac\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\uff0e\u5171\u6709\u3067\u3082\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u53ef\u80fd<\/a><\/li><li><a href=\"#2\">2\uff0e\u30d1\u30bf\u30fc\u30f3\u5225\u30fb\u5171\u6709\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u89e3\u8aac<\/a><ul><li><a href=\"#2-1\">2-1\uff0e\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u524d\u3088\u308a\u5171\u6709\u3060\u3063\u305f\u5834\u5408<\/a><\/li><li><a href=\"#2-2\">2-2\uff0e\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u524d\u306f\u5171\u6709\u3067\u306a\u304b\u3063\u305f\u5834\u5408\uff08\u5358\u6709\u306e\u5834\u5408\uff09<\/a><\/li><li><a href=\"#2-3\">2-3\uff0e\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u524d\u306f\u5358\u6709\u3060\u3063\u305f\u571f\u5730\u3092\u5171\u6709\u76f8\u7d9a\u3059\u308b\u5834\u5408<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"1\">1\uff0e\u5171\u6709\u3067\u3082\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u53ef\u80fd<\/span><\/h2>\n<p>\u5171\u6709\u3068\u306f\u30011\u3064\u306e\u5efa\u7269\u3084\u571f\u5730\u30922\u4eba\u4ee5\u4e0a\u3067\u5171\u540c\u3067\u6240\u6709\u3059\u308b\u5834\u5408\u3092\u6307\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u767b\u8a18\u7c3f\u8b04\u672c\u306e\u6240\u6709\u8005\u6b04\u306e\u540d\u524d\u304c2\u4eba\u4ee5\u4e0a\u3067\u3042\u308c\u3070\u5171\u6709\u3067\u3059\u3002<\/p>\n<p>\u5171\u6709\u306e\u5834\u5408\u306b\u3082\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u3092\u533a\u5206\u6240\u6709\u3067\u306a\u304f\u5171\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u3053\u308c\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u306f\u3001\u5c45\u4f4f\u7528\u30fb\u4e8b\u696d\u7528\u306e\u5b85\u5730\u7b49\u3092\u76f8\u7d9a\u3057\u305f\u969b\u3001\u540c\u5c45\u3057\u3066\u3044\u308b\u306a\u3069\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u3042\u308b\u9650\u5ea6\u9762\u7a4d\u307e\u3067\u306f\u76f8\u7d9a\u7a0e\u306e\u4fa1\u984d\u304b\u3089\u5b9a\u3081\u3089\u308c\u305f\u5272\u5408\u3092\u6e1b\u984d\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u4fa1\u984d\u306f\u3001\u5e73\u621027\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u76f8\u7d9a\u958b\u59cb\u3057\u305f\u5834\u5408\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u9650\u5ea6\u9762\u7a4d330\u33a1\u307e\u3067\u306e\u5b85\u5730\u7b49\u3067\u306f80\uff05\u304c\u6e1b\u984d\u3055\u308c\u307e\u3059\u3002\u4e00\u65b9\u3001\u5e73\u621026\u5e7412\u670831\u65e5\u307e\u3067\u306b\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u5b85\u5730\u7b49\u306e\u9650\u5ea6\u9762\u7a4d\u306f240\u33a1\u3067\u3059\u3002<br \/>\n\u3053\u306e\u7279\u4f8b\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3084\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u8d08\u4e0e\u306b\u3088\u308b\u5b85\u5730\u7b49\u306b\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h2><span id=\"2\">2\uff0e\u30d1\u30bf\u30fc\u30f3\u5225\u30fb\u5171\u6709\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u89e3\u8aac<\/span><\/h2>\n<p>\u5171\u6709\u3067\u76f8\u7d9a\u3057\u305f\u5834\u5408\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306f\u76f8\u7d9a\u4eba\u306e\u6761\u4ef6\u306a\u3069\u306b\u3088\u3063\u3066\u3082\u5de6\u53f3\u3055\u308c\u308b\u305f\u3081\u4e00\u6982\u306b\u306f\u8a00\u3048\u306a\u3044\u90e8\u5206\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u3053\u3067\u306f\u3001\u6577\u5730\u9762\u7a4d\u304c330\u33a1\u4ee5\u4e0b\u306e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u3042\u305f\u308b\u4f4f\u5b85\u3067\u7236\u304c\u88ab\u76f8\u7d9a\u4eba\u3001\u7236\u6bcd\u306e\u307f\u540c\u5c45\u3068\u3044\u3046\u4f8b\u3092\u6319\u3052\u3001\u4ee3\u8868\u7684\u306a\u30d1\u30bf\u30fc\u30f3\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u5c1a\u3001\u8cb8\u5bb6\u90e8\u5206\u306f\u7236\u306e\u6b7b\u4ea1\u6642\u306b\u7a7a\u304d\u5bb6\u3068\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-1\">2-1\uff0e\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u524d\u3088\u308a\u5171\u6709\u3060\u3063\u305f\u5834\u5408<\/span><\/h3>\n<p>\u7236\u6bcd\u304c\u5c45\u4f4f\u3057\u3066\u3044\u305f\u4f4f\u5b85\u3067\u3001\u7236\u3068\u6bcd\u304c\u305d\u308c\u305e\u308c50\uff05\u305a\u3064\u571f\u5730\u3092\u5171\u6709\u3057\u3066\u304a\u308a\u6bcd\u304c\u7236\u306e\u6240\u6709\u5206\u306e\u571f\u5730\u3092\u76f8\u7d9a\u3059\u308b\u3068\u3044\u3046\u5834\u5408\u3067\u8003\u3048\u3066\u307f\u307e\u3059\u3002<\/p>\n<p><strong>\u2460\u7279\u4f8b\u306e\u9069\u7528\u5bfe\u8c61\u9762\u7a4d\u304c\u571f\u5730\u5168\u90e8<\/strong><br \/>\n\u6bcd\u304c\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u571f\u5730\u306f\u6577\u5730\u9762\u7a4d\u306e50\uff05\uff08\u7236\u306e\u6301\u3061\u5206\uff09\u3002\u305d\u306e\u5168\u3066\u306b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<br \/>\n\u9069\u7528\u5bfe\u8c61\u9762\u7a4d\uff1d\u6577\u5730\u9762\u7a4d\u00d750\uff05\uff08\u6bcd\u306e\u76f8\u7d9a\u5206\uff09<\/p>\n<p><strong>\u2461\u571f\u5730\u306e\u4e00\u90e8\u304c\u7279\u4f8b\u9069\u7528\u5bfe\u8c61<\/strong><br \/>\n\u540c\u3058\u5efa\u7269\u5185\u306b\u8cb8\u5bb6\u90e8\u5206\u304c\u3042\u308b\u5834\u5408\u3001\u8cb8\u5bb6\u306b\u3064\u3044\u3066\u306f\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<br \/>\n\u76f8\u7d9a\u3059\u308b\u571f\u5730\u306e\u3046\u3061\u8cb8\u5bb6\u90e8\u5206\u306e\u5e8a\u9762\u7a4d\u306e\u5272\u5408\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u308a\u306e\u9762\u7a4d\u306b\u3001\u6bcd\u306e\u76f8\u7d9a\u5206\u306e50\uff05\uff08\u7236\u306e\u6301\u3061\u5206\uff09\u3092\u4e57\u3058\u305f\u9762\u7a4d\u304c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u9069\u7528\u5bfe\u8c61\u9762\u7a4d\uff1d{\uff08\u6577\u5730\u9762\u7a4d\uff0d\u8cb8\u5bb6\u90e8\u5206\u306e\u9762\u7a4d\uff09\u00d750\uff05}<\/p>\n<h3><span id=\"2-2\">2-2\uff0e\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u524d\u306f\u5171\u6709\u3067\u306a\u304b\u3063\u305f\u5834\u5408\uff08\u5358\u6709\u306e\u5834\u5408\uff09<\/span><\/h3>\n<p>100\uff05\u7236\u306e\u6240\u6709\u306b\u306a\u3063\u3066\u3044\u305f\u571f\u5730\u3092\u6bcd\u304c\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306e\u4f8b\u3067\u3059\u3002<\/p>\n<p><strong>\u2460\u6577\u5730\u306b\u5c45\u4f4f\u7528\u5efa\u7269\u306e\u307f\u304c\u3042\u308b\u5834\u5408\uff08\u7279\u4f8b\u306e\u9069\u7528\u5bfe\u8c61\u9762\u7a4d\u304c\u571f\u5730\u5168\u90e8\uff09<\/strong><br \/>\n\u6bcd\u304c\u5168\u3066\u76f8\u7d9a\u3059\u308b\u5834\u5408\u3001\u6577\u5730\u9762\u7a4d\u5168\u3066\u304c\u7279\u4f8b\u306e\u9069\u7528\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u9069\u7528\u5bfe\u8c61\u9762\u7a4d\uff1d\u6577\u5730\u9762\u7a4d<\/p>\n<p><strong>\u2461\u5c45\u4f4f\u7528\u5efa\u7269\u306e\u4e00\u90e8\u304c\u8cb8\u5bb6\u53c8\u306f\u6577\u5730\u5185\u306b\u8cb8\u5bb6\u304c\u3042\u308b\u5834\u5408\uff08\u571f\u5730\u306e\u4e00\u90e8\u304c\u7279\u4f8b\u9069\u7528\u5bfe\u8c61\uff09<\/strong><br \/>\n\u76f8\u7d9a\u3059\u308b\u571f\u5730\u306e\u3046\u3061\u8cb8\u5bb6\u90e8\u5206\u306e\u5e8a\u9762\u7a4d\u306e\u5272\u5408\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u308a\u306e\u9762\u7a4d\u304c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u9069\u7528\u5bfe\u8c61\u9762\u7a4d\uff1d\u6577\u5730\u9762\u7a4d\uff0d\u8cb8\u5bb6\u90e8\u5206\u306e\u9762\u7a4d<\/p>\n<h3><span 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