{"id":1531,"date":"2017-03-31T12:00:43","date_gmt":"2017-03-31T03:00:43","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1531"},"modified":"2018-05-15T12:59:57","modified_gmt":"2018-05-15T03:59:57","slug":"max-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\/max-area-1531","title":{"rendered":"\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9650\u5ea6\u9762\u7a4d\u3092\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9650\u5ea6\u9762\u7a4d\u306f\u3001\u305d\u306e\u571f\u5730\u306e\u5229\u7528\u76ee\u7684\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u3001\u6e1b\u984d\u5272\u5408\u3082\u9055\u3063\u3066\u304d\u307e\u3059\u3002\u5b9f\u969b\u306b\u3069\u308c\u304f\u3089\u3044\u76f8\u7d9a\u7a0e\u304c\u6e1b\u984d\u3055\u308c\u308b\u306e\u304b\u3001\u6700\u3082\u4e00\u822c\u7684\u306a\u4f4f\u5b85\u7528\u306e\u571f\u5730\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u3067\u305d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u8907\u6570\u306e\u571f\u5730\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306e\u9650\u5ea6\u9762\u7a4d\u3084\u9650\u5ea6\u984d\u306e\u6c42\u3081\u65b9\u306b\u3064\u3044\u3066\u3082\u4f8b\u3092\u6319\u3052\u3066\u307f\u3066\u307f\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\u306b\u304a\u3051\u308b\u9650\u5ea6\u9762\u7a4d\u306e\u7b97\u5f0f\u3092\u7406\u89e3\u3059\u308b<\/a><ul><li><a href=\"#1-1\">1-1\uff0e\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u76f8\u7d9a<\/a><\/li><li><a href=\"#1-2\">1-2\uff0e\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u76f8\u7d9a<\/a><\/li><li><a href=\"#1-3\">1-3\uff0e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u76f8\u7d9a<\/a><\/li><\/ul><\/li><li><a href=\"#2\">2\uff0e\u8907\u6570\u306e\u571f\u5730\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306e\u30b1\u30fc\u30b9\u5225\u9650\u5ea6\u9762\u7a4d\u306e\u8a08\u7b97\u65b9\u6cd5<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1\uff0e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306b\u304a\u3051\u308b\u9650\u5ea6\u9762\u7a4d\u306e\u7b97\u5f0f\u3092\u7406\u89e3\u3059\u308b<\/span><\/h2>\n<p>\u5b9a\u3081\u3089\u308c\u305f\u9650\u5ea6\u9762\u7a4d\u307e\u3067\u76f8\u7d9a\u7a0e\u304c\u4e00\u5b9a\u306e\u5272\u5408\u3067\u6e1b\u984d\u3055\u308c\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3002\u4e8b\u696d\u7528\u307e\u305f\u306f\u5c45\u4f4f\u7528\u3068\u3057\u3066\u4f7f\u3063\u3066\u3044\u305f\u5b85\u5730\u7b49\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u3001<\/p>\n<ol>\n<li><strong>\u4e8b\u696d\u3067\u4f7f\u3063\u3066\u3044\u308b\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/strong><\/li>\n<li><strong>\u4e0d\u52d5\u7523\u8cb8\u4ed8\u696d\u306a\u3069\u4eba\u306b\u8cb8\u3057\u3066\u3044\u308b\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/strong><\/li>\n<li><strong>\u5c45\u4f4f\u3057\u3066\u3044\u305f\u4f4f\u5b85\u306e\u571f\u5730\u3067\u3042\u308b\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49<\/strong><\/li>\n<\/ol>\n<p>\u306e3\u30bf\u30a4\u30d7\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306f\u3001\u305d\u308c\u305e\u308c\u9069\u7528\u3055\u308c\u308b\u9650\u5ea6\u9762\u7a4d\u3084\u6e1b\u984d\u5272\u5408\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7570\u306a\u308b\u7528\u9014\u306b\u4f7f\u3063\u3066\u3044\u305f\u8907\u6570\u306e\u571f\u5730\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306f\u7279\u4f8b\u306e\u4f75\u7528\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306b\u63a7\u9664\u3055\u308c\u308b\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u3001\u4f4f\u5c45\u7528\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u3001\u4e8b\u696d\u7528\u306e\u571f\u5730\u3092\u305d\u308c\u305e\u308c\u76f8\u7d9a\u3057\u305f\u5834\u5408\u3067\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"1-1\">1-1\uff0e\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u76f8\u7d9a<\/span><\/h3>\n<p>\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\uff08\u5e97\u8217\u306a\u3069\uff09\u3067\u306f\u3001\u9069\u7528\u5bfe\u8c61\u306b\u306a\u308b\u9650\u5ea6\u9762\u7a4d\u306f400\u33a1\u3067\u3001\u76f8\u7d9a\u7a0e\u304c80\uff05\u6e1b\u984d\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u25cf\u76f8\u7d9a\u4eba\u304c1\u4eba\u306e\u5834\u5408<\/strong><br \/>\na\uff0e\u76f8\u7d9a\u3059\u308b\u571f\u5730\u304c300\u33a1\u3067\u4fa1\u984d\u304c4,000\u4e07\u5186\u306e\u5834\u5408<br \/>\n4,000\u4e07\u5186\u00d780\uff05\uff1d3,200\u4e07\u5186\u3000\u6e1b\u984d<\/p>\n<p>b\uff0e\u76f8\u7d9a\u3059\u308b\u571f\u5730\u304c\u9650\u5ea6\u9762\u7a4d\u306e400\u33a1\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u300c400\u33a1\/\u76f8\u7d9a\u3059\u308b\u7dcf\u9762\u7a4d\u300d\u3092\u4fa1\u984d\u306b\u4e57\u3058\u307e\u3059\u3002500\u33a1\u3067\u4fa1\u984d\u304c6,000\u4e07\u5186\u306e\u571f\u5730\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408<br \/>\n6,000\u4e07\u5186\u00d7400\u33a1\/500\u33a1\u00d780\uff05\uff1d3,840\u4e07\u5186\u3000\u6e1b\u984d<\/p>\n<p><strong>\u25cf\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u306e\u5834\u5408<\/strong><br \/>\n500\u33a1\u3067\u4fa1\u984d6,000\u4e07\u5186\u306e\u571f\u5730\u3092\u5b502\u4eba\u3067\u76f8\u7d9a\u3059\u308b\u5834\u5408\u3001\u5b501\u304c400\u33a1\uff084,800\u4e07\u5186\uff09\u3001\u5b502\u304c100\u33a1\uff081,200\u4e07\u5186\uff09\u3092\u76f8\u7d9a\u3057\u3001\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u304c\u5b501\u3060\u3051\u3060\u3068\u3059\u308b\u3068\u3001<br \/>\n\u5b501\uff1a4,800\u4e07\u5186\u00d7400\u33a1\/400\u33a1\u00d780\uff05\uff1d3,840\u4e07\u5186\u3000\u6e1b\u984d<br \/>\n\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"1-2\">1-2\uff0e\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u76f8\u7d9a<\/span><\/h3>\n<p>\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3067\u306f\u3001\u9069\u7528\u5bfe\u8c61\u306e\u9650\u5ea6\u9762\u7a4d\u306f200\u33a1\u3001\u76f8\u7d9a\u7a0e\u306e\u6e1b\u984d\u306f50\uff05\u3067\u3001\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u4e8b\u696d\u7528\u5730\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u307f400\u33a1\u307e\u306780\uff05\u6e1b\u984d\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u25cf\u76f8\u7d9a\u4eba\u304c1\u4eba\u306e\u5834\u5408<\/strong><br \/>\na\uff0e\u76f8\u7d9a\u3059\u308b\u571f\u5730\u304c200\u33a1\u3067\u571f\u5730\u306e\u4fa1\u984d\u304c4,000\u4e07\u5186\u306e\u5834\u5408<br \/>\n4,000\u4e07\u5186\u00d750\uff05\uff1d2,000\u4e07\u5186\u3000\u6e1b\u984d<\/p>\n<p>b\uff0e\u76f8\u7d9a\u3059\u308b\u571f\u5730\u304c\u9650\u5ea6\u9762\u7a4d\u306e200\u33a1\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u300c200\u33a1\/\u76f8\u7d9a\u3059\u308b\u7dcf\u9762\u7a4d\u300d\u3092\u4fa1\u984d\u306b\u4e57\u3058\u307e\u3059\u3002400\u33a1\u3067\u4fa1\u984d\u304c4,000\u4e07\u5186\u306e\u571f\u5730\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u3001<br \/>\n4,000\u4e07\u5186\u00d7200\u33a1\/400\u33a1\u00d750\uff05\uff1d1,000\u4e07\u5186\u3000\u6e1b\u984d<\/p>\n<p><strong>\u25cf\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u306e\u5834\u5408<\/strong><br \/>\n400\u33a1\u3067\u4fa1\u984d4,000\u4e07\u5186\u306e\u571f\u5730\u3092\u5b502\u4eba\u3067\u76f8\u7d9a\u3059\u308b\u5834\u5408\u3001\u5b501\u304c300\u33a1\uff083,000\u4e07\u5186\uff09\u3001\u5b502\u304c100\u33a1\uff081,000\u4e07\u5186\uff09\u3092\u76f8\u7d9a\u3057\u3001\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u304c\u5b501\u3060\u3051\u3060\u3068\u3059\u308b\u3068\u3001<br \/>\n\u5b501\uff1a3,000\u4e07\u5186\u00d7200\u33a1\/300\u33a1\u00d750\uff05\uff1d1,000\u4e07\u5186\u3000\u6e1b\u984d<br \/>\n\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"1-3\">1-3\uff0e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u76f8\u7d9a<\/span><\/h3>\n<p>\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u5834\u5408\u306f\u3001\u4e00\u6238\u5efa\u3066\u3001\u8cfc\u5165\u30de\u30f3\u30b7\u30e7\u30f3\u3001\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306e\u500b\u4eba\u540d\u7fa9\u306e\u571f\u5730\u306b\u5bfe\u3057\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u3001\u9650\u5ea6\u9762\u7a4d\u304c330\u33a1\u3067\u76f8\u7d9a\u7a0e\u306e\u6e1b\u984d\u5272\u5408\u306f80\uff05\u3067\u3059\u3002<\/p>\n<p><strong>\u25cf\u76f8\u7d9a\u4eba\u304c1\u4eba\u306e\u5834\u5408<\/strong><br \/>\na\uff0e\u76f8\u7d9a\u3059\u308b\u571f\u5730\u304c300\u33a1\u3067\u571f\u5730\u306e\u4fa1\u984d\u304c4,000\u4e07\u5186\u306e\u5834\u5408\u3001\u6e1b\u984d\u3055\u308c\u308b\u984d\u306f\u3001<br \/>\n4,000\u4e07\u5186\u00d780\uff05\uff1d3,200\u4e07\u5186\u3000\u6e1b\u984d<\/p>\n<p>b\uff0e\u76f8\u7d9a\u3059\u308b\u571f\u5730\u304c400\u33a1\u3067\u571f\u5730\u306e\u4fa1\u984d\u304c\u540c\u3058\u304f4,000\u4e07\u5186\u306e\u5834\u5408\u3001\u6e1b\u984d\u3055\u308c\u308b\u306e\u306f400\u33a1\u306e\u3046\u3061330\u33a1\u306b\u306a\u308a\u3001<br \/>\n4,000\u4e07\u5186\u00d7330\u33a1\/400\u33a1\u00d780\uff05\uff1d2,640\u4e07\u5186\u3000\u6e1b\u984d<br \/>\n\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u25cf\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u306e\u5834\u5408<\/strong><br 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