{"id":1525,"date":"2017-03-31T09:00:37","date_gmt":"2017-03-31T00:00:37","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1525"},"modified":"2018-05-15T12:55:35","modified_gmt":"2018-05-15T03:55:35","slug":"residential-area","status":"publish","type":"post","link":"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\/residential-area-1525","title":{"rendered":"\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u4f75\u7528\u3059\u308b\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u30d1\u30bf\u30fc\u30f3"},"content":{"rendered":"<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u4f75\u7528\u3057\u3066\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4f75\u7528\u3059\u308b\u969b\u306f\u3069\u306e\u5b85\u5730\u3092\u512a\u5148\u3055\u305b\u308b\u304b\u3067\u9650\u5ea6\u9762\u7a4d\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u9055\u3044\u304c\u3042\u308a\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u76f8\u7d9a\u7a0e\u306e\u6e1b\u984d\u5272\u5408\u306b\u3082\u5927\u304d\u306a\u5dee\u304c\u751f\u3058\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u4f75\u7528\u30d1\u30bf\u30fc\u30f3\u306b\u3088\u308b\u8a08\u7b97\u65b9\u6cd5\u306e\u5177\u4f53\u4f8b\u3092\u6319\u3052\u3066\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\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u4f75\u7528\u3059\u308b\u5834\u5408\u306e\u9650\u5ea6\u9762\u7a4d\u306e\u8a08\u7b97\u65b9\u6cd5<\/a><\/li><li><a href=\"#2\">2\uff0e\u5177\u4f53\u4f8b\u3067\u307f\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u4f75\u7528\u30d1\u30bf\u30fc\u30f3<\/a><ul><li><a href=\"#2-1\">2-1\uff0e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u3068\u4e0d\u52d5\u7523\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u306e\u7279\u4f8b\u3092\u4f75\u7528\u3059\u308b\u30b1\u30fc\u30b9<\/a><\/li><li><a href=\"#2-2\">2-2\uff0e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u3068\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u306e\u7279\u4f8b\u3092\u4f75\u7528\u3059\u308b\u30b1\u30fc\u30b9<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span 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class=\"alignleft size-full wp-image-1527\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/20160331_1.jpg\" alt=\"\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u4f75\u7528\u3059\u308b\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u30d1\u30bf\u30fc\u30f3\" width=\"698\" height=\"349\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/20160331_1.jpg 698w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/20160331_1-300x150.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/20160331_1-304x152.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/20160331_1-282x141.jpg 282w\" sizes=\"(max-width: 698px) 100vw, 698px\" \/><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81HP<\/a><\/p>\n<p>\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u969b\u306f\u3001\u305d\u306e\u5b85\u5730\u304c\u3069\u308c\u306b\u3042\u305f\u308b\u304b\u306b\u5fdc\u3058\u3066\u9650\u5ea6\u9762\u7a4d\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<br \/>\n\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u5834\u5408\u3001\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308b\u9650\u5ea6\u9762\u7a4d\u306f200\u33a1\u3001\u6e1b\u984d\u5272\u5408\u306f50\uff05\u3067\u3059\u3002\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3068\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306b\u3042\u305f\u308b\u5834\u5408\u306e\u9650\u5ea6\u9762\u7a4d\u306f400\u33a1\u3067\u6e1b\u984d\u5272\u5408\u306f80\uff05\u3002\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u5834\u5408\u306f\u3001\u9650\u5ea6\u9762\u7a4d\u304c330\u33a1\u3001\u6e1b\u984d\u5272\u5408\u306f80\uff05\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3053\u308c\u3089\u306e\u7279\u4f8b\u306f\u4f75\u7528\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u4f75\u7528\u3059\u308b\u5834\u5408\u306f\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u306e\u3046\u3061\u3069\u308c\u3092\u512a\u5148\u3057\u3066\u4f75\u7528\u3059\u308b\u304b\u306b\u3088\u3063\u3066\u9650\u5ea6\u9762\u7a4d\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u4f75\u7528\u3059\u308b\u5834\u5408\u306e\u9650\u5ea6\u9762\u7a4d\u306f\u3001\u9650\u5b9a\u4f75\u7528\u3068\u306a\u308a\u307e\u3059\u3002\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><strong>\uff08\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\uff09\u00d7200\/400\uff0b\uff08\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\uff09\u00d7200\/330\uff0b\uff08\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\uff09\u2266200\u33a1<\/strong><\/p>\n<p>\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u4f75\u7528\u3059\u308b\u5834\u5408\u3001\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u308b\u9650\u5ea6\u9762\u7a4d\u306f\u305d\u308c\u305e\u308c\u306e\u9650\u5ea6\u9762\u7a4d330\u33a1\u3068400\u33a1\u3092\u8db3\u3057\u305f\u9762\u7a4d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>330\u33a1\uff0b400\u33a1\uff1d730\u33a1\uff08\u9650\u5ea6\u9762\u7a4d\uff09<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-1529\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/20160331_2.jpg\" alt=\"\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u4f75\u7528\u3059\u308b\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u30d1\u30bf\u30fc\u30f3\" width=\"698\" height=\"122\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/20160331_2.jpg 698w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/20160331_2-300x52.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/20160331_2-304x53.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/20160331_2-282x49.jpg 282w\" sizes=\"(max-width: 698px) 100vw, 698px\" \/><\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81HP<\/a><\/p>\n<h2><span id=\"2\">2\uff0e\u5177\u4f53\u4f8b\u3067\u307f\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u4f75\u7528\u30d1\u30bf\u30fc\u30f3<\/span><\/h2>\n<p>\u4f8b\u3048\u3070\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u5b85\u5730\u304c330\u33a1\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u304c500\u33a1\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u304c100\u33a1\u3042\u308b\u4f8b\u3067\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u5c1a\u3001\u3053\u3053\u3067\u6319\u3052\u308b\u4f8b\u306f\u5e73\u621027\u5e741\u67081\u65e5\u4ee5\u964d\u306e\u76f8\u7d9a\u30fb\u907a\u8d08\u306e\u5834\u5408\u3092\u60f3\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-1\">2-1\uff0e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u3068\u4e0d\u52d5\u7523\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u306e\u7279\u4f8b\u3092\u4f75\u7528\u3059\u308b\u30b1\u30fc\u30b9<\/span><\/h3>\n<p>\u4e0d\u52d5\u7523\u8cb8\u4ed8\u4e8b\u696d\u3068\u306f\u3001\u4e0d\u52d5\u7523\u3084\u99d0\u8eca\u5834\u3001\u81ea\u8ee2\u8eca\u99d0\u8eca\u5834\u306a\u3069\u306e\u8cb8\u4ed8\u696d\u53ca\u3073\u3001\u4e8b\u696d\u7684\u898f\u6a21\u306b\u306f\u3042\u305f\u3089\u306a\u3044\u4e0d\u52d5\u7523\u306e\u8cb8\u4ed8\u7b49\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3092\u512a\u5148\u3057\u3066\u4ed6\u306e\u7279\u4f8b\u3092\u4f75\u7528\u3059\u308b\u5834\u5408\u306f\u9650\u5b9a\u4f75\u7528\u3068\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\uff08\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\uff09\u00d7200\/330\uff0b\uff08\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\uff09\u2266200\u33a1\u306e\u5f0f\u3092\u4f7f\u3046\u3068\u3001\u5408\u8a08\u306e\u9650\u5ea6\u9762\u7a4d\u306e200\u33a1\u304b\u3089\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u306e100\u33a1\u3092\u5f15\u3044\u305f\u6b8b\u308a\u304c\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u8a08\u7b97\u306e\u3082\u3068\u306b\u306a\u308b\u90e8\u5206\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n<p><strong>200\u33a1\uff0d100\u33a1\uff1d100\u33a1<\/strong><br 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