{"id":4058,"date":"2018-07-18T09:00:15","date_gmt":"2018-07-18T00:00:15","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=4058"},"modified":"2024-07-05T14:04:00","modified_gmt":"2024-07-05T05:04:00","slug":"transfer-residential-land","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/transfer-residential-land-4058","title":{"rendered":"\u4f59\u5270\u5bb9\u7a4d\u7387\u306e\u79fb\u8ee2\u3092\u3057\u3066\u3044\u308b\u30fb\u79fb\u8ee2\u3092\u53d7\u3051\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5"},"content":{"rendered":"<p>\u8a55\u4fa1\u5bfe\u8c61\u5730\u306f\u4e0b\u56f3\u306e\u3088\u3046\u306b\u305d\u308c\u305e\u308c\u5efa\u7269\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u304a\u308a\u3001\u571f\u5730A\u306f\u4f59\u5270\u5bb9\u7a4d\u7387\u3092\u79fb\u8ee2\u3057\u3001\u571f\u5730B\u306f\u4f59\u5270\u5bb9\u7a4d\u7387\u306e\u79fb\u8ee2\u3092\u53d7\u3051\u3066\u5efa\u7269\u3092\u5efa\u7bc9\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u5730\u533a\u306e\u5bb9\u7a4d\u7387\u306f\u90fd\u5e02\u8a08\u753b\u306b\u3088\u308a400\uff05\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku3_A.jpg\" alt=\"\" width=\"640\" height=\"600\" class=\"alignnone size-full wp-image-4059\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku3_A.jpg 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku3_A-300x281.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku3_A-228x214.jpg 228w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku3_A-277x260.jpg 277w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/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. \u8a9e\u610f\u306e\u5b9a\u7fa9<\/a><ul><li><a href=\"#1-1\">1-1. \u4f59\u5270\u5bb9\u7a4d\u7387\u3092\u79fb\u8ee2\u3057\u3066\u3044\u308b\u5b85\u5730<\/a><\/li><li><a href=\"#1-2\">1-2. \u4f59\u5270\u5bb9\u7a4d\u7387\u306e\u79fb\u8ee2\u3092\u53d7\u3051\u3066\u3044\u308b\u5b85\u5730<\/a><\/li><\/ul><\/li><li><a href=\"#2\">2. \u8a55\u4fa1\u65b9\u6cd5\u306e\u6982\u8981<\/a><ul><li><a href=\"#2-1\">2-1. \u4f59\u5270\u5bb9\u7a4d\u7387\u3092\u79fb\u8ee2\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1<\/a><\/li><li><a href=\"#2-2\">2-2. \u4f59\u5270\u5bb9\u7a4d\u7387\u306e\u79fb\u8ee2\u3092\u53d7\u3051\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1<\/a><\/li><\/ul><\/li><li><a href=\"#3\">3. \u8a2d\u4f8b\u306e\u8a55\u4fa1\u8a08\u7b97<\/a><ul><li><a href=\"#3-1_AB\">3-1. \u5b85\u5730A\u3001B\u306e\u8a55\u4fa1\u8a08\u7b97<\/a><\/li><li><a href=\"#3-2\">3-2. \uff08\u53c2\u8003\uff09<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"1\">1. \u8a9e\u610f\u306e\u5b9a\u7fa9<\/span><\/h2>\n<p>\u300c\u4f59\u5270\u5bb9\u7a4d\u7387\u3092\u79fb\u8ee2\u3057\u3066\u3044\u308b\u5b85\u5730\u300d\u53c8\u306f\u300c\u4f59\u5270\u5bb9\u7a4d\u7387\u306e\u79fb\u8ee2\u3092\u53d7\u3051\u3066\u3044\u308b\u5b85\u5730\u300d\u3068\u306f\u3001\u305d\u308c\u305e\u308c\u6b21\u306e\u3082\u306e\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<h3><span id=\"1-1\">1-1. \u4f59\u5270\u5bb9\u7a4d\u7387\u3092\u79fb\u8ee2\u3057\u3066\u3044\u308b\u5b85\u5730<\/span><\/h3>\n<p>\u3000\u300c\u4f59\u5270\u5bb9\u7a4d\u7387\u3092\u79fb\u8ee2\u3057\u3066\u3044\u308b\u5b85\u5730\u300d\u3068\u306f\u3001\u5bb9\u7a4d\u7387\u306e\u5236\u9650\u306b\u6e80\u305f\u306a\u3044\u5ef6\u3079\u9762\u7a4d\u306e\u5efa\u7bc9\u7269\u304c\u5b58\u3059\u308b\u5b85\u5730\uff08\u4ee5\u4e0b\u300c\u4f59\u5270\u5bb9\u7a4d\u7387\u3092\u6709\u3059\u308b\u5b85\u5730\u300d\u3068\u3044\u3046\u3002\uff09\u3067\u3001\u305d\u306e\u5b85\u5730\u4ee5\u5916\u306e\u5b85\u5730\u306b\u5bb9\u7a4d\u7387\u306e\u5236\u9650\u3092\u8d85\u3048\u308b\u5ef6\u3079\u9762\u7a4d\u306e\u5efa\u7bc9\u7269\u3092\u5efa\u7bc9\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3001\u533a\u5206\u5730\u4e0a\u6a29\u3001\u5730\u5f79\u6a29\u3001\u8cc3\u501f\u6a29\u7b49\u306e\u5efa\u7bc9\u7269\u306e\u5efa\u7bc9\u306b\u95a2\u3059\u308b\u5236\u9650\u304c\u5b58\u3059\u308b\u5b85\u5730\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<h3><span id=\"1-2\">1-2. \u4f59\u5270\u5bb9\u7a4d\u7387\u306e\u79fb\u8ee2\u3092\u53d7\u3051\u3066\u3044\u308b\u5b85\u5730<\/span><\/h3>\n<blockquote><p>\u3000\u300c\u4f59\u5270\u5bb9\u7a4d\u7387\u306e\u79fb\u8ee2\u3092\u53d7\u3051\u3066\u3044\u308b\u5b85\u5730\u300d\u3068\u306f\u3001\u4f59\u5270\u5bb9\u7a4d\u7387\u3092\u6709\u3059\u308b\u5b85\u5730\u306b\u533a\u5206\u5730\u4e0a\u6a29\u3001\u5730\u5f79\u6a29\u3001\u8cc3\u501f\u6a29\u306e\u8a2d\u5b9a\u3092\u884c\u3046\u7b49\u306e\u65b9\u6cd5\u306b\u3088\u308a\u5efa\u7bc9\u7269\u306e\u5efa\u7bc9\u306b\u95a2\u3059\u308b\u5236\u9650\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u5bb9\u7a4d\u7387\u306e\u5236\u9650\u3092\u8d85\u3048\u308b\u5ef6\u3079\u9762\u7a4d\u306e\u5efa\u7bc9\u7269\u3092\u5efa\u7bc9\u3057\u3066\u3044\u308b\u5b85\u5730\u3092\u3044\u3044\u307e\u3059\u3002\uff08\u8a55\u57fa\u901a23-2\uff09<\/p><\/blockquote>\n<h2><span id=\"2\">2. \u8a55\u4fa1\u65b9\u6cd5\u306e\u6982\u8981<\/span><\/h2>\n<p>\u3000\u4f59\u5270\u5bb9\u7a4d\u7387\u3092\u79fb\u8ee2\u3057\u3066\u3044\u308b\u5b85\u5730\u53c8\u306f\u4f59\u5270\u5bb9\u7a4d\u7387\u306e\u79fb\u8ee2\u3092\u53d7\u3051\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u3088\u3046\u306b\u3001\u533a\u5206\u306b\u5fdc\u3058\u3066\u305d\u308c\u305e\u308c\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\u306a\u304a\u3001\u4f59\u5270\u5bb9\u7a4d\u7387\u3092\u6709\u3059\u308b\u5b85\u5730\u306b\u8a2d\u5b9a\u3055\u308c\u305f\u533a\u5206\u5730\u4e0a\u6a29\u7b49\u306f\u3001\u72ec\u7acb\u3057\u305f\u8ca1\u7523\u3068\u3057\u3066\u8a55\u4fa1\u3057\u306a\u3044\u3053\u3068\u3068\u3057\u3001\u4f59\u5270\u5bb9\u7a4d\u7387\u306e\u79fb\u8ee2\u3092\u53d7\u3051\u3066\u3044\u308b\u5b85\u5730\u306e\u4fa1\u984d\u306b\u542b\u3081\u3066\u8a55\u4fa1\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\uff08\u8a55\u57fa\u901a23\uff09\n<\/p><\/blockquote>\n<h3><span id=\"2-1\">2-1. \u4f59\u5270\u5bb9\u7a4d\u7387\u3092\u79fb\u8ee2\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1<\/span><\/h3>\n<p>\u3000\u4f59\u5270\u5bb9\u7a4d\u7387\u3092\u79fb\u8ee2\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u4fa1\u984d\u306f\u3001\u300c\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u905411\u226a\u8a55\u4fa1\u306e\u65b9\u5f0f\u226b\u300d\u304b\u3089\u300c21-2\u226a\u500d\u7387\u65b9\u5f0f\u306b\u3088\u308b\u8a55\u4fa1\u226b\u300d\u307e\u3067\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3057\u305f\u305d\u306e\u5b85\u5730\u306e\u4fa1\u984d\u3092\u57fa\u306b\u3001\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u6a29\u5229\u306e\u5185\u5bb9\u3001\u5efa\u7bc9\u7269\u306e\u5efa\u7bc9\u5236\u9650\u306e\u5185\u5bb9\u7b49\u3092\u52d8\u6848\u3057\u3066\u8a55\u4fa1\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002<\/p>\n<p>\u3000\u305f\u3060\u3057\u3001\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff08\u5b9f\u52d9\u4e0a\u306f\u3053\u3061\u3089\u306e\u65b9\u6cd5\u3067\u8a55\u4fa1\u3059\u308b\u6a5f\u4f1a\u304c\u591a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\uff09<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku3_B.jpg\" alt=\"\" width=\"640\" height=\"150\" class=\"alignnone size-full wp-image-4060\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku3_B.jpg 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku3_B-300x70.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku3_B-304x71.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku3_B-282x66.jpg 282w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<h3><span id=\"2-2\">2-2. \u4f59\u5270\u5bb9\u7a4d\u7387\u306e\u79fb\u8ee2\u3092\u53d7\u3051\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1<\/span><\/h3>\n<p>\u3000\u4f59\u5270\u5bb9\u7a4d\u7387\u306e\u79fb\u8ee2\u3092\u53d7\u3051\u3066\u3044\u308b\u5b85\u5730\u306e\u4fa1\u984d\u306f\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u905411\u304b\u308921\uff0d2\u307e\u3067\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3057\u305f\u305d\u306e\u5b85\u5730\u306e\u4fa1\u984d\u3092\u57fa\u306b\u3001\u5bb9\u7a4d\u7387\u306e\u5236\u9650\u3092\u8d85\u3048\u308b\u5ef6\u3079\u9762\u7a4d\u306e\u5efa\u7bc9\u7269\u3092\u5efa\u7bc9\u3059\u308b\u305f\u3081\u306b\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u6a29\u5229\u306e\u5185\u5bb9\u3001\u5efa\u7bc9\u7269\u306e\u5efa\u7bc9\u72b6\u6cc1\u7b49\u3092\u52d8\u6848\u3057\u3066\u8a55\u4fa1\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002<\/p>\n<p>\u3000\u305f\u3060\u3057\u3001\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff082-1.\u3068\u540c\u69d8\u306b\u3001\u5b9f\u52d9\u4e0a\u306f\u3053\u306e\u65b9\u6cd5\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\uff09<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku3_C.jpg\" alt=\"\" width=\"640\" height=\"150\" class=\"alignnone size-full wp-image-4063\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku3_C.jpg 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku3_C-300x70.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku3_C-304x71.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku3_C-282x66.jpg 282w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<h2><span id=\"3\">3. \u8a2d\u4f8b\u306e\u8a55\u4fa1\u8a08\u7b97<\/span><\/h2>\n<h3><span id=\"3-1_AB\">3-1. \u5b85\u5730A\u3001B\u306e\u8a55\u4fa1\u8a08\u7b97<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku3_D.jpg\" alt=\"\" width=\"640\" height=\"145\" class=\"alignnone size-full wp-image-4061\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku3_D.jpg 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku3_D-300x68.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku3_D-304x69.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/07\/01_teku3_D-282x64.jpg 282w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<h3><span id=\"3-2\">3-2. \uff08\u53c2\u8003\uff09<\/span><\/h3>\n<p>\u3000\u5efa\u7269A\u3068B\u306e\u5bb9\u7a4d\u7387\u306e\u5408\u8a08\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a400\uff05\u3068\u306a\u308a\u3001\u4e8b\u4f8b\u306e\u5730\u533a\u306b\u304a\u3051\u308b\u5bb9\u7a4d\u7387\u3068\u4e00\u81f4\u3057\u307e\u3059\u3002<\/p>\n<div class=\"fractionDiv\">\n<table style=\"width: 300px;\">\n<tbody class=\"fractionTbody\">\n<tr>\n<td style=\"width: 150px; min-width: 150px; text-align: center;\">600\u33a1 \uff0b 1,000\u33a1<\/td>\n<td rowspan=\"2\" style=\"width: 220px; min-width: 220px;\"> \u00d7 100 \uff1d 400\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"border-top: solid 1px; text-align: center; width: 150px; min-width: 150px;\">200\u33a1 \uff0b 200\u33a1<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<p><span class=\"fractionPcHidden\">\u203b\u898b\u5207\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u53f3\u306b\u30b9\u30ef\u30a4\u30d7\u3057\u3066\u4e0b\u3055\u3044<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u8a55\u4fa1\u5bfe\u8c61\u5730\u306f\u4e0b\u56f3\u306e\u3088\u3046\u306b\u305d\u308c\u305e\u308c\u5efa\u7269\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u304a\u308a\u3001\u571f\u5730A\u306f\u4f59\u5270\u5bb9\u7a4d\u7387\u3092\u79fb\u8ee2\u3057\u3001\u571f\u5730B\u306f\u4f59\u5270\u5bb9\u7a4d\u7387\u306e\u79fb\u8ee2\u3092\u53d7\u3051\u3066\u5efa\u7269\u3092\u5efa\u7bc9\u3057\u3066\u3044\u307e\u3059\u3002 \u306a\u304a\u3001\u3053\u306e\u5730\u533a\u306e\u5bb9\u7a4d\u7387\u306f\u90fd\u5e02\u8a08\u753b\u306b\u3088\u308a400\uff05\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002 \uff5e\u76ee\u6b21\uff5e1 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