{"id":1435,"date":"2017-03-23T12:00:18","date_gmt":"2017-03-23T03:00:18","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1435"},"modified":"2023-07-27T14:56:15","modified_gmt":"2023-07-27T05:56:15","slug":"sublease-rights","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/sublease-rights-1435","title":{"rendered":"\u8ee2\u501f\u6a29\u306e\u610f\u5473\u3068\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u65b9\u6cd5"},"content":{"rendered":"<p>\u4eba\u304b\u3089\u501f\u308a\u305f\u7269\u3092\u7b2c\u4e09\u8005\u306b\u8cb8\u3059\u3001\u3044\u308f\u3086\u308b\u300c\u307e\u305f\u8cb8\u3057\u300d\u306e\u3053\u3068\u3092\u8ee2\u8cb8\u501f\u3068\u3044\u3044\u307e\u3059\u3002\u8ee2\u501f\u6a29\u3068\u306f\u3001\u307e\u305f\u8cb8\u3057\u3055\u308c\u305f\u4eba\u306e\u6a29\u5229\u306e\u3053\u3068\u3002\u305f\u3068\u3048\u3070\u81ea\u5206\u304c\u4f4f\u3093\u3067\u3044\u308b\u571f\u5730\u304c\u307e\u305f\u8cb8\u3057\u72b6\u614b\u3067\u3001\u81ea\u5206\u540d\u7fa9\u3067\u306a\u304f\u3066\u3082\u3001\u571f\u5730\u3092\u9577\u304f\u5229\u7528\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u305d\u306e\u6a29\u5229\u306b\u5bfe\u3057\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u3059\u308b\u306e\u3067\u3059\u3002\u4eca\u56de\u306f\u3053\u3046\u3057\u305f\u8ee2\u501f\u6a29\u3068\u3001\u305d\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\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\u8ee2\u501f\u6a29\u3068\u306f\uff1f<\/a><ul><li><a href=\"#1-1\">1-1\uff0e\u8ee2\u8cb8\u501f\u3001\u8ee2\u501f\u6a29\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#1-2\">1-2\uff0e\u571f\u5730\u306e\u8ee2\u501f\u6a29\u306e\u4fa1\u5024\u3068\u306f\uff1f<\/a><\/li><\/ul><\/li><li><a href=\"#2\">2\uff0e\u8ee2\u501f\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u65b9\u6cd5<\/a><ul><li><a href=\"#2-1\">2-1\uff0e\u8ee2\u501f\u6a29\u306e\u8a55\u4fa1<\/a><\/li><li><a href=\"#2-2\">2-2\uff0e\u8cb8\u5bb6\u306e\u6577\u5730\u306b\u4f7f\u3063\u3066\u3044\u308b\u5834\u5408<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"1\">1\uff0e\u8ee2\u501f\u6a29\u3068\u306f\uff1f<\/span><\/h2>\n<h3><span id=\"1-1\">1-1\uff0e\u8ee2\u8cb8\u501f\u3001\u8ee2\u501f\u6a29\u3068\u306f\uff1f<\/span><\/h3>\n<p>\u5143\u306e\u6301\u3061\u4e3bA\u304b\u3089B\u304c\u501f\u308a\u305f\u571f\u5730\u3092\u3001\u7b2c\u4e09\u8005\u306eC\u306b\u3055\u3089\u306b\u8cb8\u3059\u300c\u307e\u305f\u8cb8\u3057\u300d\u306e\u3053\u3068\u3092\u8ee2\u8cb8\u501f\u3068\u3044\u3044\u307e\u3059\u3002\u307e\u305f\u8cb8\u3057\u3055\u308c\u305fC\u304c\u3001\u307e\u305f\u8cb8\u3057\u3055\u308c\u305f\u571f\u5730\u3092\u4f7f\u3046\u6a29\u5229\u306e\u3053\u3068\u3092\u8ee2\u501f\u6a29\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u8cb8\u3057\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u5143\u306e\u6301\u3061\u4e3bA\u306e\u627f\u8afe\u304c\u5fc5\u8981\u3067\u3001A\u304c\u300cOK\u300d\u3068\u8a00\u308f\u306a\u3044\u5834\u5408\u3001A\u306f\u307e\u305f\u8cb8\u3057\u3055\u308c\u3066\u3044\u308bC\u306b\u660e\u3051\u6e21\u3057\u3092\u3001B\u306b\u5bfe\u3057\u3066\u306f\u8cb8\u3057\u305f\u3082\u306e\u306b\u5bfe\u3059\u308b\u5951\u7d04\u89e3\u9664\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u571f\u5730\u306e\u8cc3\u8cb8\u501f\u5951\u7d04\u306f\u3001\u9577\u671f\u9593\u306b\u6e21\u3063\u3066\u884c\u308f\u308c\u308b\u3082\u306e\u3067\u3059\u304b\u3089\u3001\u8cb8\u3059\u4eba\u3068\u501f\u308a\u308b\u4eba\u306b\u306f\u5f37\u529b\u306a\u4fe1\u983c\u95a2\u4fc2\u304c\u3042\u308b\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u305d\u3057\u3066\u3053\u306e\u5951\u7d04\u89e3\u9664\u306f\u4fe1\u983c\u95a2\u4fc2\u304c\u7834\u58ca\u3055\u308c\u306a\u3044\u9650\u308a\u3001\u89e3\u9664\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8ee2\u501f\u6a29\u306f\u3001\u501f\u5730\u6a29\u306e\u4e0a\u306b\u501f\u5730\u6a29\u304c\u91cd\u306d\u3089\u308c\u3066\u3044\u308b\u72b6\u614b\u3067\u3059\u3002<\/p>\n<h3><span id=\"1-2\">1-2\uff0e\u571f\u5730\u306e\u8ee2\u501f\u6a29\u306e\u4fa1\u5024\u3068\u306f\uff1f<\/span><\/h3>\n<p>\u307e\u305f\u8cb8\u3057\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u306b\u767a\u751f\u3059\u308b\u8ee2\u501f\u6a29\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u8a55\u4fa1\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u3067\u306f\u3053\u306e\u8ee2\u501f\u6a29\u306e\u4fa1\u5024\u3068\u306f\u3001\u3069\u3093\u306a\u3082\u306e\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u307e\u305a\u3001\u571f\u5730\u3092\u501f\u308a\u308b\u3068\u767a\u751f\u3059\u308b\u501f\u5730\u6a29\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<br \/>\n\u300c\u501f\u5730\u501f\u5bb6\u6cd5\u300d\u306b\u3088\u308a\u3001\u571f\u5730\u3092\u501f\u308a\u3066\u3044\u308b\u4eba\u306f\u3001\u305d\u306e\u571f\u5730\u306e\u4e0a\u306b\u5efa\u7269\u304c\u3042\u308b\u9650\u308a\u3001\u5951\u7d04\u306e\u66f4\u65b0\u304c\u53ef\u80fd\u3067\u3059\u3002\u3064\u307e\u308a\u501f\u5730\u306e\u4e0a\u306b\u5efa\u7269\u3092\u5efa\u3066\u305f\u4eba\u306f\u3001\u305d\u306e\u571f\u5730\u3092\u534a\u6c38\u4e45\u7684\u306b\u4f7f\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3002<\/p>\n<p>\u8a00\u3044\u63db\u3048\u308c\u3070\u3001\u5730\u4ee3\u3092\u6255\u3046\u3053\u3068\u3067\u3001\u571f\u5730\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u306e\u3068\u540c\u3058\u5229\u76ca\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u3001\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<br \/>\n\u307e\u305f\u3001\u300c\u501f\u5730\u501f\u5bb6\u6cd5\u300d\u306b\u3088\u3063\u3066\u5730\u4ee3\u306e\u5024\u4e0a\u3052\u306f\u6291\u5236\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u6614\u304b\u3089\u501f\u308a\u3066\u3044\u308b\u5834\u5408\u306e\u5730\u4ee3\u306f\u3001\u5468\u8fba\u306e\u76f8\u5834\u306b\u6bd4\u3079\u305a\u3063\u3068\u4f4e\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u3046\u3044\u3046\u5834\u5408\u306f\u3001\u5b89\u3044\u5730\u4ee3\u3067\u3044\u3044\u571f\u5730\u3092\u4f7f\u3063\u3066\u3044\u308b\u3001\u305d\u306e\u3076\u3093\u5f97\u3092\u3057\u3066\u3044\u308b\u3001\u3068\u3082\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u3053\u306e\u571f\u5730\u3092\u501f\u308a\u3066\u3044\u308b\u3053\u3068\u81ea\u4f53\u306b\u7d4c\u6e08\u7684\u4fa1\u5024\u304c\u767a\u751f\u3059\u308b\u306e\u3067\u3059\u3002\u3053\u306e\u4fa1\u5024\u306e\u90e8\u5206\u304c\u76f8\u7d9a\u7a0e\u306e\u8a55\u4fa1\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u8ee2\u501f\u6a29\u306f\u3001\u501f\u5730\u6a29\u306b\u501f\u5730\u6a29\u3092\u91cd\u306d\u3066\u3044\u308b\u72b6\u614b\u306a\u306e\u3067\u3001\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u5f0f\u306f\u501f\u5730\u6a29\u3092\u91cd\u306d\u305f\u5206\u3060\u3051\u304b\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u57fa\u672c\u7684\u306b\u306f\u540c\u3058\u8003\u3048\u65b9\u3067\u3059\u3002<br \/>\n\u306a\u304a\u3001\u501f\u5730\u6a29\u306e\u307b\u3046\u304c\u6240\u6709\u6a29\u3088\u308a\u3082\u8a55\u4fa1\u984d\u304c\u9ad8\u304f\u306a\u308b\u3053\u3068\u306f\u3088\u304f\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u571f\u5730\u3092\u501f\u308a\u3066\u3044\u308b\u4eba\u304c\u53d7\u3051\u53d6\u308b\u5229\u76ca\u306b\u6bd4\u3079\u3001\u571f\u5730\u3092\u8cb8\u3057\u3066\u3044\u308b\u4eba\u306e\u53d7\u3051\u53d6\u308b\u5229\u76ca\u304c\u5c0f\u3055\u3044\u304b\u3089\u3067\u3059\u3002\u571f\u5730\u306e\u6301\u3061\u4e3b\u306f\u3001\u571f\u5730\u3092\u8cb8\u3059\u3053\u3068\u3067\u5730\u4ee3\u306f\u53d7\u3051\u53d6\u308c\u307e\u3059\u304c\u3001\u8cb8\u3057\u3066\u3044\u308b\u9650\u308a\u306f\u571f\u5730\u306e\u5229\u7528\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u8cb8\u3057\u3066\u3044\u308b\u4eba\u3088\u308a\u501f\u308a\u3066\u3044\u308b\u4eba\u306e\u307b\u3046\u304c\u5229\u76ca\u304c\u5927\u304d\u3044\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u501f\u5730\u306a\u3089\u3069\u3093\u306a\u571f\u5730\u306b\u3067\u3082\u3053\u306e\u501f\u5730\u6a29\u4fa1\u683c\u304c\u767a\u751f\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u90fd\u5e02\u90e8\u3084\u5b85\u5730\u5316\u304c\u9032\u3093\u3067\u304a\u308a\u3001\u571f\u5730\u306e\u9700\u8981\u304c\u9ad8\u3044\u30a8\u30ea\u30a2\u306a\u3089\u501f\u5730\u6a29\u4fa1\u683c\u304c\u767a\u751f\u3057\u307e\u3059\u304c\u3001\u5468\u8fba\u304c\u8fb2\u5730\u3084\u5c71\u6797\u306a\u3069\u3067\u571f\u5730\u306e\u9700\u8981\u304c\u3042\u307e\u308a\u306a\u3044\u30a8\u30ea\u30a2\u3067\u306f\u501f\u5730\u6a29\u306b\u5bfe\u3057\u3066\u7d4c\u6e08\u7684\u4fa1\u5024\u306f\u767a\u751f\u305b\u305a\u3001\u501f\u5730\u6a29\u3068\u3044\u3046\u6a29\u5229\u306e\u307f\u3068\u3044\u3046\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"2\">2\uff0e\u8ee2\u501f\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u65b9\u6cd5<\/span><\/h2>\n<h3><span id=\"2-1\">2-1\uff0e\u8ee2\u501f\u6a29\u306e\u8a55\u4fa1<\/span><\/h3>\n<p>\u501f\u308a\u305f\u571f\u5730\u306b\u306f\u501f\u5730\u6a29\u5272\u5408\u3092\u304b\u3051\u3066\u8a55\u4fa1\u3092\u3057\u307e\u3059\u3002\u501f\u5730\u6a29\u5272\u5408\u306f\u8def\u7dda\u4fa1\u56f3\u306b\u4e00\u7dd2\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u304b\u3089\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u8ee2\u501f\u6a29\u306f\u501f\u5730\u6a29\u304c\u91cd\u306a\u3063\u3066\u3044\u308b\u72b6\u614b\u306a\u306e\u3067\u3001\u540c\u3058\u5272\u5408\u3092\u3082\u3046\u4e00\u5ea6\u304b\u3051\u307e\u3059\u3002<\/p>\n<p><strong>\u8ee2\u501f\u6a29\u8a55\u4fa1\u984d\uff1d\u81ea\u7528\u5730\u8a55\u4fa1\u984d\u00d7\u501f\u5730\u6a29\u5272\u5408\u00d7\u501f\u5730\u6a29\u5272\u5408<\/strong><\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u81ea\u7528\u5730\u8a55\u4fa1\u304c2,000\u4e07\u5186\u3001\u501f\u5730\u5272\u5408\u304c0.7\u306e\u571f\u5730\u306e\u8ee2\u501f\u6a29\u306f<\/p>\n<p>2,000\u4e07\u5186\u00d70.7\u00d70.7=980\u4e07<\/p>\n<p>\u3053\u306e\u571f\u5730\u306e\u8ee2\u501f\u6a29\u306f980\u4e07\u5186\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u8ee2\u501f\u6a29\u306f\u3001\u307e\u305f\u8cb8\u3057\u306e\u6570\u3060\u3051\u501f\u5730\u6a29\u5272\u5408\u3092\u304b\u3051\u308b\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<h3><span 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