
{"id":1965,"date":"2024-08-20T08:00:24","date_gmt":"2024-08-19T23:00:24","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1965"},"modified":"2025-02-10T16:49:30","modified_gmt":"2025-02-10T07:49:30","slug":"land-evaluation","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/land-evaluation-1965","title":{"rendered":"\u3010\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u3011\u5e02\u8857\u5730\u8fb2\u5730\u3084\u5c71\u6797\u30fb\u539f\u91ce\u306e\u8a08\u7b97\u6cd5"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3092\u884c\u3046\u969b\u3001\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u3092\u9069\u7528\u3059\u308b\u571f\u5730\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308b\u306e\u304b\u3001\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3082\u5408\u308f\u305b\u3066\u7a2e\u985e\u5225\u306b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u8a55\u4fa1\u5bfe\u8c61\u3068\u306a\u308b\u571f\u5730\u306e\u306a\u304b\u3067\u3001\u5b9f\u969b\u306f\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u306e\u9069\u7528\u304c\u96e3\u3057\u3044\u5834\u5408\u306b\u3064\u3044\u3066\u3082\u8a00\u53ca\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\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\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3067\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u3092\u4f7f\u3046\u5834\u5408<\/a><ul><li><a href=\"#1-1\">1-1\uff0e\u5e02\u8857\u5730\u8fb2\u5730\u3068\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730<\/a><\/li><li><a href=\"#1-2\">1-2\uff0e\u5e02\u8857\u5730\u5c71\u6797\u3068\u5e02\u8857\u5730\u539f\u91ce<\/a><\/li><\/ul><\/li><li><a href=\"#2\">2\uff0e\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5<\/a><ul><li><a href=\"#2-1\">2-1\uff0e\u300c\u5e02\u8857\u5730\u8fb2\u5730\u300d\u306b\u95a2\u3059\u308b\u8a08\u7b97\u5f0f<\/a><\/li><li><a href=\"#2-2\">2-2\uff0e\u300c\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\u300d\u306b\u95a2\u3059\u308b\u8a08\u7b97\u5f0f<\/a><\/li><li><a 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id=\"1-2\">1-2\uff0e\u5e02\u8857\u5730\u5c71\u6797\u3068\u5e02\u8857\u5730\u539f\u91ce<\/span><\/h3>\n<p>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u969b\u3001\u8fb2\u5730\u4ee5\u5916\u306b\u3082\u3001\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u304c\u9069\u7528\u3055\u308c\u308b\u7a2e\u985e\u306e\u571f\u5730\u3068\u3057\u3066\u3001\u300c\u5e02\u8857\u5730\u5c71\u6797\u300d\u3068\u300c\u5e02\u8857\u5730\u539f\u91ce\u300d\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u3044\u305a\u308c\u3082\u3001\u5e02\u8857\u5316\u3055\u308c\u305f\u533a\u57df\u5185\u306b\u7acb\u5730\u3059\u308b\u5c71\u6797\u3084\u539f\u91ce\u3001\u3042\u308b\u3044\u306f\u3001\u5b85\u5730\u304c\u5e83\u304c\u308b\u533a\u57df\u306b\u4ecb\u5728\u3059\u308b\u5c71\u6797\u3084\u539f\u91ce\u7b49\u3092\u610f\u5473\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2><span id=\"2\">2\uff0e\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5<\/span><\/h2>\n<p>\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u306b\u3088\u308b\u8fb2\u5730\u7b49\u306e\u8a55\u4fa1\u984d\u306f\u3001\u5bfe\u8c61\u306e\u571f\u5730\u304c\u5b85\u5730\u3067\u3042\u308b\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\u306e\u5730\u4fa1\u304b\u3089\u3001\u5b85\u5730\u3068\u3057\u3066\u4f7f\u7528\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u5de5\u4e8b\u8cbb\u7528\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u7b97\u5b9a\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u6574\u5730\u3084\u571f\u6b62\u3081\u306a\u3069\u3001\u5b85\u5730\u9020\u6210\u8cbb\u306e\u7b97\u5b9a\u57fa\u6e96\u306f\u3001<a href=\"https:\/\/www.rosenka.nta.go.jp\/index.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a\u5165\u624b\u53ef\u80fd\u3067\u3059\u3002\u307e\u305a\u3001\u5de6\u8a18\u30b5\u30a4\u30c8\u306b\u3066\u5404\u90fd\u9053\u5e9c\u770c\u3092\u9078\u629e\u3057\u305f\u306e\u3061\u3001\u300c\u305d\u306e\u4ed6\u571f\u5730\u95a2\u4fc2\u300d\u306e\u9805\u76ee\u306b\u542b\u307e\u308c\u308b\u300c\u5b85\u5730\u9020\u6210\u8cbb\u306e\u91d1\u984d\u8868\u300d\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u4ee5\u4e0b\u3001\u8fb2\u5730\u7b49\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306e\u8a08\u7b97\u5f0f\u3092\u3001\u7a2e\u985e\u5225\u306b\u7d39\u4ecb\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-1\">2-1\uff0e\u300c\u5e02\u8857\u5730\u8fb2\u5730\u300d\u306b\u95a2\u3059\u308b\u8a08\u7b97\u5f0f<\/span><\/h3>\n<p><strong>\uff08\u5e02\u8857\u5730\u8fb2\u5730\u306e\u8a55\u4fa1\u984d\uff09\uff1d\u3014\uff08\u5bfe\u8c61\u306e\u8fb2\u5730\u304c\u5b85\u5730\u3060\u3068\u4eee\u5b9a\u3057\u305f\u5834\u5408\u306e1\u33a1\u5f53\u305f\u308a\u306e\u5730\u4fa1\uff09\uff0d\uff08\u5b85\u5730\u9020\u6210\u306b\u901a\u5e38\u5fc5\u8981\u3068\u306a\u308b1\u33a1\u5f53\u305f\u308a\u306e\u5de5\u4e8b\u8cbb\u7528\uff09\u3015\u00d7\uff08\u5bfe\u8c61\u3068\u306a\u308b\u5e02\u8857\u5730\u8fb2\u5730\u306e\u7dcf\u9762\u7a4d\uff09<\/strong><\/p>\n<p>\u306a\u304a\u3001\u56fd\u7a0e\u5e81\u306e\u6307\u5b9a\u5831\u544a\u69d8\u5f0f\u300c\u5e02\u8857\u5730\u8fb2\u5730\u7b49\u306e\u8a55\u4fa1\u660e\u7d30\u66f8\u300d\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u8a55\u4fa1\u984d\u3092\u7b97\u5b9a\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u69d8\u5f0f\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hyoka\/annai\/1470-08.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a\u5165\u624b\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3><span id=\"2-2\">2-2\uff0e\u300c\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\u300d\u306b\u95a2\u3059\u308b\u8a08\u7b97\u5f0f<\/span><\/h3>\n<p>\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a182-1\uff0e\u306e\u5e02\u8857\u5730\u8fb2\u5730\u306b\u3088\u308b\u8a08\u7b97\u65b9\u6cd5\u3067\u7b97\u51fa\u3057\u305f\u91d1\u984d\u306e80\uff05\u76f8\u5f53\u3067\u3042\u308b\u3068\u8003\u3048\u307e\u3059\u3002\u3059\u306a\u308f\u3061\u3001\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><strong>\uff08\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\u306e\u8a55\u4fa1\u984d\uff09\uff1d\uff08\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u306b\u3088\u308b\u5e02\u8857\u5730\u8fb2\u5730\u306e\u8a55\u4fa1\u984d\uff09\u00d780\uff05<\/strong><\/p>\n<h3><span 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