{"id":1644,"date":"2017-04-24T09:00:57","date_gmt":"2017-04-24T00:00:57","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1644"},"modified":"2026-01-14T14:50:48","modified_gmt":"2026-01-14T05:50:48","slug":"farm-land","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/souzoku-other\/farm-land-1644","title":{"rendered":"\u7279\u5b9a\u5e02\u8857\u5316\u533a\u57df\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306f\u5ec3\u6b62\u306b"},"content":{"rendered":"<p>\u8fb2\u696d\u3092\u55b6\u3093\u3067\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u308a\u3001\u76f8\u7d9a\u4eba\u304c\u8fb2\u5730\u3092\u76f8\u7d9a\u3057\u3066\u305d\u306e\u307e\u307e\u8fb2\u696d\u3092\u7d9a\u3051\u308b\u5834\u5408\u3001\u4e00\u5b9a\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u5148\u5ef6\u3070\u3057\u306b\u3067\u304d\u308b\u3068\u3044\u3046\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u8fb2\u5730\u306e\u3042\u308b\u5834\u6240\u306b\u3088\u3063\u3066\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u305d\u306e\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u30a8\u30ea\u30a2\u3067\u3042\u308b\u7279\u5b9a\u5e02\u8857\u5316\u533a\u57df\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\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\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u308b\u7279\u5b9a\u5e02\u8857\u5316\u533a\u57df\u8fb2\u5730<\/a><ul><li><a href=\"#1-1\">1-1\uff0e\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u7d0d\u7a0e\u7336\u4e88\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#1-2\">1-2\uff0e\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u7d0d\u7a0e\u7336\u4e88\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u5730\u57df\u3068\u306f\uff1f<\/a><\/li><\/ul><\/li><li><a href=\"#2\">2\uff0e\u7279\u5b9a\u5e02\u8857\u5316\u533a\u57df\u8fb2\u5730\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u5ec3\u6b62\u306b\u3064\u3044\u3066<\/a><ul><li><a href=\"#2-1\">2-1\uff0e\u7d0d\u7a0e\u7336\u4e88\u5ec3\u6b62\u306e\u7d4c\u7def<\/a><\/li><li><a href=\"#2-2\">2-2\uff0e\u751f\u7523\u7dd1\u5730\u5730\u533a\u5185\u306e\u8fb2\u5730\u306f\u4f8b\u5916<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"1\">1\uff0e\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u308b\u7279\u5b9a\u5e02\u8857\u5316\u533a\u57df\u8fb2\u5730<\/span><\/h2>\n<h3><span id=\"1-1\">1-1\uff0e\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u7d0d\u7a0e\u7336\u4e88\u3068\u306f\uff1f<\/span><\/h3>\n<p>\u53ce\u76ca\u6027\u304c\u4f4e\u3044\u304b\u3089\u3068\u3069\u3093\u3069\u3093\u8fb2\u5730\u3092\u5b85\u5730\u306b\u8ee2\u7528\u3055\u308c\u308b\u3068\u3001\u65e5\u672c\u306e\u98df\u7ce7\u9700\u7d66\u7387\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u3066\u3057\u307e\u3046\u3053\u3068\u304b\u3089\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u8fb2\u696d\u3092\u55b6\u3093\u3067\u304a\u308a\u3001\u76f8\u7d9a\u4eba\u3082\u305d\u306e\u8fb2\u5730\u3092\u53d7\u3051\u7d99\u3044\u3067\u305d\u306e\u307e\u307e\u8fb2\u696d\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u7336\u4e88\u3059\u308b\u3068\u3044\u3046\u7279\u4f8b\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u76f8\u7d9a\u306e\u969b\u306b\u65b0\u305f\u306b\u8a2d\u5099\u6295\u8cc7\u3092\u3057\u305f\u969b\u3001\u6295\u8cc7\u3057\u305f\u90e8\u5206\u306b\u3060\u3051\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u3053\u306e\u7279\u4f8b\u306f\u3059\u3079\u3066\u306e\u8fb2\u5730\u304c\u5bfe\u8c61\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"1-2\">1-2\uff0e\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u7d0d\u7a0e\u7336\u4e88\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u5730\u57df\u3068\u306f\uff1f<\/span><\/h3>\n<p>\u3054\u5b58\u3058\u306e\u901a\u308a\u3001\u571f\u5730\u306b\u306f\u4f7f\u7528\u5236\u9650\u304c\u304b\u304b\u3063\u3066\u304a\u308a\u3001\u8fb2\u7528\u5730\u533a\u57df\u5185\u8fb2\u5730\u3084\u7532\u7a2e\u8fb2\u5730\u306a\u3069\u306f\u539f\u5247\u3068\u3057\u3066\u8fb2\u696d\u4ee5\u5916\u306b\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u306e\u306b\u5bfe\u3057\u3001\u5e02\u8857\u5730\u306b\u3042\u308b\u7b2c3\u7a2e\u8fb2\u5730\u306a\u3069\u306f\u8ee2\u7528\u3057\u3066\u5b85\u5730\u7b49\u306b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306f\u3001\u8fb2\u696d\u3092\u5f15\u304d\u7d9a\u304d\u884c\u3046\u4eba\u306b\u5bfe\u3059\u308b\u512a\u9047\u63aa\u7f6e\u3067\u3042\u308b\u305f\u3081\u3001\u5b85\u5730\u3078\u306e\u8ee2\u7528\u53ef\u80fd\u3067\u4eca\u5f8c\u3082\u8fb2\u696d\u3092\u305a\u3063\u3068\u884c\u3046\u898b\u8fbc\u307f\u304c\u4f4e\u304f\u306a\u308b\u5730\u57df\u3067\u306f\u3001\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u5b85\u5730\u306e\u4f9b\u7d66\u304c\u512a\u5148\u3055\u308c\u308b\u4e09\u5927\u90fd\u5e02\u570f\u7279\u5b9a\u5e02\u3067\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u4e09\u5927\u90fd\u5e02\u570f\u7279\u5b9a\u5e02\u4ee5\u5916\u306a\u3089\u5e02\u8857\u5316\u533a\u57df\u5916\u306f\u3082\u3061\u308d\u3093\u3001\u5e02\u8857\u5316\u533a\u57df\u5185\u3067\u3082\u7d0d\u7a0e\u7336\u4e88\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4e09\u5927\u90fd\u5e02\u570f\u7279\u5b9a\u5e02\u5185\u3067\u3082\u751f\u7523\u7dd1\u5730\u5730\u533a\u306b\u6307\u5b9a\u3055\u308c\u3066\u3044\u308c\u3070\u4f8b\u5916\u7684\u306b\u76f8\u7d9a\u7a0e\u7336\u4e88\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e09\u5927\u90fd\u5e02\u570f\u7279\u5b9a\u5e02\u3068\u306f\u3001\u9996\u90fd\u570f\uff08\u8328\u57ce\u770c\u3001\u57fc\u7389\u770c\u3001\u6771\u4eac\u90fd\u3001\u5343\u8449\u770c\u3001\u795e\u5948\u5ddd\u770c\uff09\u3001\u4e2d\u90e8\u570f\uff08\u611b\u77e5\u770c\u3001\u4e09\u91cd\u770c\uff09\u3001\u8fd1\u757f\u570f\uff08\u4eac\u90fd\u5e9c\u3001\u5927\u962a\u5e9c\u3001\u5175\u5eab\u770c\u3001\u5948\u826f\u770c\uff09\u306e\u4e2d\u3067\u6307\u5b9a\u3055\u308c\u305f\u5408\u8a08190\u306e\u5e02\uff08\u6771\u4eac\u306e\u7279\u5225\u533a\u3092\u542b\u3080\uff09\u306e\u3053\u3068\u3002\u3053\u306e\u30a8\u30ea\u30a2\u306f\u512a\u5148\u7684\u306b\u5e02\u8857\u5730\u306b\u3059\u308b\u3079\u304d\u5730\u57df\u3068\u3055\u308c\u3001\u8fb2\u5730\u3082\u5b85\u5730\u4e26\u307f\u306e\u8a55\u4fa1\u3092\u53d7\u3051\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4e09\u5927\u90fd\u5e02\u570f\u7279\u5b9a\u5e02\u306b\u3042\u308b\u8fb2\u5730\u304c\u3001\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u308b\u7279\u5b9a\u5e02\u8857\u5316\u533a\u57df\u8fb2\u5730\u306b\u76f8\u5f53\u3057\u307e\u3059\u3002<\/p>\n<h2><span id=\"2\">2\uff0e\u7279\u5b9a\u5e02\u8857\u5316\u533a\u57df\u8fb2\u5730\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u5ec3\u6b62\u306b\u3064\u3044\u3066<\/span><\/h2>\n<h3><span id=\"2-1\">2-1\uff0e\u7d0d\u7a0e\u7336\u4e88\u5ec3\u6b62\u306e\u7d4c\u7def<\/span><\/h3>\n<p>\u306a\u305c\u3001\u4e09\u5927\u90fd\u5e02\u570f\u3067\u306f\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u7336\u4e88\u304c\u5ec3\u6b62\u3055\u308c\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u9ad8\u5ea6\u6210\u9577\u671f\u306b\u5e02\u8857\u5730\u304c\u7121\u79e9\u5e8f\u306b\u62e1\u5927\u3057\u305f\u3053\u3068\u3092\u53d7\u3051\u3001\u90fd\u5e02\u8a08\u753b\u6cd5\u304c\u5236\u5b9a\u3055\u308c\u571f\u5730\u306b\u306f\u5229\u7528\u5236\u9650\u304c\u3064\u304f\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u57fa\u672c\u7684\u306b\u8fb2\u5730\u306f\u98df\u7ce7\u9700\u7d66\u306e\u305f\u3081\u4fdd\u8b77\u3059\u308b\u52d5\u304d\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u5e02\u8857\u5730\u306e\u8fb2\u5730\u306f\u5b85\u5730\u3078\u8ee2\u7528\u3059\u308b\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u305f\u3081\u3001\u305d\u306e\u4e00\u74b0\u3068\u3057\u3066\u5e02\u8857\u5730\u306e\u8fb2\u5730\u306b\u306f\u5b85\u5730\u4e26\u307f\u306e\u8ab2\u7a0e\u3068\u306a\u3063\u305f\u306e\u3067\u3059\u3002<br \/>\n\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u7d0d\u7a0e\u7336\u4e88\u306f1975\u5e74\u306b\u5275\u8a2d\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u4f4f\u5b85\u306e\u4f9b\u7d66\u304c\u5fc5\u8981\u306a\u4e09\u5927\u90fd\u5e02\u570f\u7279\u5b9a\u5e02\u3067\u306f\u8fb2\u5730\u306e\u5b85\u5730\u5316\u4fc3\u9032\u306e\u305f\u3081\u306b\u30011991\u5e74\u306b\u76f8\u7d9a\u7a0e\u7d0d\u7a0e\u7336\u4e88\u304c\u5ec3\u6b62\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<h3><span id=\"2-2\">2-2\uff0e\u751f\u7523\u7dd1\u5730\u5730\u533a\u5185\u306e\u8fb2\u5730\u306f\u4f8b\u5916<\/span><\/h3>\n<p>\u305f\u3060\u3057\u3001\u4e09\u5927\u90fd\u5e02\u570f\u7279\u5b9a\u5e02\u5185\u306b\u3042\u3063\u3066\u3082\u751f\u7523\u7dd1\u5730\u5730\u533a\u5185\u306b\u3042\u308b\u8fb2\u5730\u306b\u95a2\u3057\u3066\u306f\u3001\u7d0d\u7a0e\u7336\u4e88\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u5e02\u8857\u5316\u533a\u57df\u5185\u306b\u3042\u308a\u3001\u81ea\u6cbb\u4f53\u304b\u3089\u4fdd\u8b77\u3059\u308b\u3079\u304d\u3068\u6307\u5b9a\u3055\u308c\u305f500\u33a1\u4ee5\u4e0a\u306e\u8fb2\u6797\u6f01\u696d\u7528\u306e\u571f\u5730\u306e\u3053\u3068\u3092\u751f\u7523\u7dd1\u5730\u3068\u3044\u3044\u307e\u3059\u304c\u3001\u305d\u3082\u305d\u3082\u751f\u7523\u7dd1\u5730\u3068\u306f\u4e09\u5927\u90fd\u5e02\u570f\u5185\u306b\u3042\u308b\u8fb2\u5730\u4fdd\u8b77\u306e\u305f\u3081\u306b\u4f5c\u3089\u308c\u305f\u898f\u5b9a\u3067\u3059\u3002<br \/>\n\u751f\u7523\u7dd1\u5730\u3068\u3057\u3066\u6307\u5b9a\u3055\u308c\u305f\u8fb2\u5730\u306f\u7a0e\u5236\u3067\u512a\u9047\u3055\u308c\u308b\u4ee3\u308f\u308a\u306b\u300130\u5e74\u9593\u306f\u8fb2\u5730\u4ee5\u5916\u306b\u571f\u5730\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u307e\u305f\u7d0d\u7a0e\u7336\u4e88\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u7d42\u8eab\u55b6\u8fb2\u304c\u6761\u4ef6\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u305d\u3057\u3066\u3001\u7d0d\u7a0e\u7336\u4e88\u3092\u53d7\u3051\u305f\u571f\u5730\u304c\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u7d0d\u7a0e\u7336\u4e88\u3055\u308c\u305f\u76f8\u7d9a\u7a0e\u306b\u5229\u5b50\u7a0e\u3092\u52a0\u7b97\u3057\u3066\u7d0d\u4ed8\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<br 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