{"id":4553,"date":"2024-02-05T11:00:10","date_gmt":"2024-02-05T02:00:10","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=4553"},"modified":"2024-02-05T11:23:49","modified_gmt":"2024-02-05T02:23:49","slug":"residential-land-with-road","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/residential-land-with-road-4553","title":{"rendered":"\u5b85\u5730\u306e\u4e00\u90e8\u304c\u9053\u8def\u306b\u63a5\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1"},"content":{"rendered":"<p>\u8a55\u4fa1\u5bfe\u8c61\u5730\uff08\u666e\u901a\u4f4f\u5b85\u5730\u533a\u306b\u6240\u5728\uff09\u306f\u3001\u4ee5\u4e0b\u306e\u56f3\u306e\u3068\u304a\u308a\u9053\u8def\u306b\u5bfe\u3057\u3066\u5b85\u5730\u306e\u4e00\u90e8\u304c\u63a5\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u571f\u5730\u306e\u8a55\u4fa1\u8a08\u7b97\u306b\u5f71\u97ff\u306f\u3042\u308a\u307e\u3059\u304b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4554\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_A_400.png\" alt=\"\" width=\"641\" height=\"446\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_A_400.png 641w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_A_400-300x209.png 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_A_400-304x212.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_A_400-282x196.png 282w\" sizes=\"(max-width: 641px) 100vw, 641px\" \/><\/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. \u4e00\u90e8\u304c\u9053\u8def\u306b\u63a5\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u6982\u8981<\/a><\/li><li><a href=\"#2\">2. \u4e00\u90e8\u304c\u9053\u8def\u306b\u63a5\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u70b9<\/a><ul><li><a href=\"#2-1\">2-1. \u8abf\u6574\u8a08\u7b97\u3092\u5931\u5ff5\u3057\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u3053\u3068<\/a><\/li><li><a href=\"#2-2\">2-2. \u8a55\u4fa1\u5bfe\u8c61\u5730\u304c\u6b63\u9762\u8def\u7dda\u306b\u4e00\u90e8\u5206\u306e\u307f\u63a5\u3057\u3066\u3044\u308b\u5834\u5408<\/a><\/li><li><a href=\"#2-3_24-4\">2-3. \u8a55\u4fa1\u3059\u308b\u5b85\u5730\u304c\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u905424-4\u306e\u300c\u5e83\u5927\u5730\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/a><\/li><\/ul><\/li><li><a href=\"#3\">3. \u8a2d\u4f8b\u306e\u8a55\u4fa1\u8a08\u7b97<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1. \u4e00\u90e8\u304c\u9053\u8def\u306b\u63a5\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u6982\u8981<\/span><\/h2>\n<p>\u6b63\u9762\u3068\u5074\u65b9\u305d\u3057\u3066\u88cf\u9762\u306b\u8def\u7dda\u304c\u3042\u308b\u5b85\u5730\u306e\u539f\u5247\u7684\u306a\u8a55\u4fa1\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<dl>\n<dt>\u30fb\u6b63\u9762\u8def\u7dda\u306b\u63a5\u3057\u3066\u3044\u308b\u90e8\u5206A<\/dt>\n<dd><span style=\"text-indent: 1em;\">A\uff1d\u6b63\u9762\u8def\u7dda\u4fa1\u00d7\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387<\/span><\/dd>\n<dt>\u30fb\u5074\u65b9\u8def\u7dda\u306b\u63a5\u3057\u3066\u3044\u308b\u90e8\u5206B<\/dt>\n<dd><span style=\"text-indent: 1em;\">B\uff1d\u5074\u65b9\u8def\u7dda\u4fa1\u00d7\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u00d7\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387<\/span><\/dd>\n<dt>\u30fb\u88cf\u9762\u8def\u7dda\u306b\u63a5\u3057\u3066\u3044\u308b\u90e8\u5206C<\/dt>\n<dd><span style=\"text-indent: 1em;\">C\uff1d\u88cf\u9762\u8def\u7dda\u4fa1\u00d7\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u00d7\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387<\/span><\/dd>\n<dt>\u30fb\u9053\u8def\u306b\u63a5\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u984d<\/dt>\n<dd><span style=\"text-indent: 1em;\">\u8a55\u4fa1\u984d\uff1d\uff08 A \uff0b B \uff0b C \uff09\u00d7 \u9762\u7a4d<\/span><\/dd>\n<\/dl>\n<p>\u672c\u8a2d\u4f8b\u306e\u5834\u5408\u3001\u4e09\u65b9\u5411\u306e\u8def\u7dda\u3068\u3082\u306b\u5b85\u5730\u306f\u4e00\u90e8\u3057\u304b\u63a5\u3057\u3066\u3044\u306a\u3044\u72b6\u614b\u3067\u3059\u3002\u4eee\u306b\u3001\u4e09\u65b9\u5411\u306e\u8def\u7dda\u3068\u3082\u306b\u5b85\u5730\u306e\u5168\u90e8\u304c\u63a5\u3057\u3066\u3044\u308b\u571f\u5730\u3068\u6bd4\u8f03\u3057\u305f\u5834\u5408\u3001\u3069\u3061\u3089\u3082\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u53ca\u3073\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u3092\u540c\u4e00\u3068\u3057\u3066\u8a55\u4fa1\u3092\u884c\u3046\u3053\u3068\u306f\u8fbb\u8904\u304c\u5408\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u8a55\u4fa1\u5bfe\u8c61\u5730\u306e\u4e00\u90e8\u5206\u306e\u307f\u304c\u8def\u7dda\u306b\u63a5\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u5b85\u5730\u304c\u5074\u65b9\u8def\u7dda\u53c8\u306f\u88cf\u9762\u8def\u7dda\u306e\u5f71\u97ff\u3092\u76f4\u63a5\u53d7\u3051\u3066\u3044\u308b\u306e\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u8def\u7dda\u3068\u5b85\u5730\u306e\u63a5\u3059\u308b\u90e8\u5206\u306e\u307f\u3067\u3042\u308b\u305f\u3081\u3001\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u53ca\u3073\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u306f\u3001\u3053\u306e\u63a5\u3059\u308b\u90e8\u5206\u306e\u307f\u3092\u8abf\u6574\u8a08\u7b97\u3057\u3066\u8a55\u4fa1\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u53ca\u3073\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3092\u53c2\u7167\uff09\u3002<\/p>\n<blockquote><p>\u5074\u65b9\u8def\u7dda(\u53c8\u306f\u88cf\u9762\u8def\u7dda)\u306b\u5b85\u5730\u306e\u4e00\u90e8\u304c\u63a5\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u984d(\u53c8\u306f\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u984d)\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u8abf\u6574\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4555\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_B.jpg\" alt=\"\" width=\"641\" height=\"281\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_B.jpg 641w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_B-300x132.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_B-304x133.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_B-282x124.jpg 282w\" sizes=\"(max-width: 641px) 100vw, 641px\" \/><\/p>\n<p>(1)\u3000\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u984d\u306e\u8a08\u7b97<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4556\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_B_01.png\" alt=\"\" width=\"513\" height=\"69\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_B_01.png 513w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_B_01-300x40.png 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_B_01-304x41.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_B_01-282x38.png 282w\" sizes=\"(max-width: 513px) 100vw, 513px\" \/><\/p>\n<p>(2)\u3000\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u984d\u306e\u8a08\u7b97<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4557\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_B_02.png\" alt=\"\" width=\"513\" height=\"69\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_B_02.png 513w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_B_02-300x40.png 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_B_02-304x41.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_B_02-282x38.png 282w\" sizes=\"(max-width: 513px) 100vw, 513px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4558\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_C.jpg\" alt=\"\" width=\"641\" height=\"281\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_C.jpg 641w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_C-300x132.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_C-304x133.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_C-282x124.jpg 282w\" sizes=\"(max-width: 641px) 100vw, 641px\" \/><\/p>\n<p>(1)\u3000\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u984d\u306e\u8a08\u7b97<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4559\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_C_01.png\" alt=\"\" width=\"505\" height=\"69\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_C_01.png 505w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_C_01-300x41.png 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_C_01-304x42.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_C_01-282x39.png 282w\" sizes=\"(max-width: 505px) 100vw, 505px\" \/><br \/>\n(\u6ce8)\u3000\u8a55\u4fa1\u5bfe\u8c61\u5730\u304c\u5074\u65b9\u8def\u7dda\u306b\u63a5\u3059\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u73fe\u5b9f\u306b\u89d2\u5730\u3068\u3057\u3066\u306e\u52b9\u7528\u3092\u6709\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u306b\u4ee3\u3048\u3066\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u3092\u9069\u7528\u3057\u307e\u3059\u3002<\/p>\n<p>(2)\u3000\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u984d\u306e\u8a08\u7b97<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4560\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_C_02.png\" alt=\"\" width=\"411\" height=\"54\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_C_02.png 411w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_C_02-300x39.png 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_C_02-304x40.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_C_02-282x37.png 282w\" sizes=\"(max-width: 411px) 100vw, 411px\" \/><\/p>\n<p>\uff08No.4604\u3000\u8def\u7dda\u4fa1\u65b9\u5f0f\u306b\u3088\u308b\u5b85\u5730\u306e\u8a55\u4fa1 \u3088\u308a\u629c\u7c8b\uff09<\/p><\/blockquote>\n<p>\u3053\u306e\u8abf\u6574\u8a08\u7b97\u306e\u53d6\u6271\u3044\u3092\u8003\u616e\u305b\u305a\u306b\u8a55\u4fa1\u3057\u305f\u5834\u5408\u3001\u8ca1\u7523\u8a55\u4fa1\u306e\u8a08\u7b97\u4e0a\u306f\u8aa4\u308a\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u8ab2\u7a0e\u5e81\u304b\u3089\u4fee\u6b63\u3059\u308b\u3088\u3046\u6307\u6458\u3055\u308c\u308b\u53ef\u80fd\u6027\u306f\u3042\u307e\u308a\u9ad8\u304f\u306a\u3044\u3068\u601d\u308f\u308c\u307e\u3059\u3002\u3088\u3063\u3066\u3001\u8ca1\u7523\u8a55\u4fa1\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u8cc7\u6599\u306e\u53ce\u96c6\u3084\u73fe\u5730\u8abf\u67fb\u3092\u3057\u3063\u304b\u308a\u884c\u3063\u305f\u3046\u3048\u3067\u3001\u3053\u306e\u8abf\u6574\u8a08\u7b97\u3092\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\uff08\u4f8b1\uff09\u3001\uff08\u4f8b2\uff09\u305d\u308c\u305e\u308c\u306b\u304a\u3044\u3066\u3001\u5404\u5f71\u97ff\u52a0\u7b97\u7387\u306e\u8abf\u6574\u8a08\u7b97\u306e\u6709\u7121\u3067\u3001\u8a55\u4fa1\u984d\u306b\u3069\u308c\u3060\u3051\u5dee\u304c\u751f\u3058\u308b\u304b\u8a66\u7b97\u3057\u3066\u307f\u307e\u3059\u3002<\/p>\n<p>\uff08\u4f8b1\uff09\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u306e\u8abf\u6574<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4561\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_D.jpg\" alt=\"\" width=\"641\" height=\"541\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_D.jpg 641w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_D-300x253.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_D-254x214.jpg 254w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_D-282x238.jpg 282w\" sizes=\"(max-width: 641px) 100vw, 641px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4571\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_F.png\" alt=\"\" width=\"765\" height=\"844\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_F.png 765w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_F-272x300.png 272w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_F-194x214.png 194w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_F-236x260.png 236w\" sizes=\"(max-width: 765px) 100vw, 765px\" \/><\/p>\n<p>\uff08\u4f8b2\uff09\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387\u306e\u8abf\u6574<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4565\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_E.jpg\" alt=\"\" width=\"641\" height=\"541\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_E.jpg 641w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_E-300x253.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_E-254x214.jpg 254w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_E-282x238.jpg 282w\" sizes=\"(max-width: 641px) 100vw, 641px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4572\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_G.png\" alt=\"\" width=\"737\" height=\"952\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_G.png 737w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_G-232x300.png 232w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_G-166x214.png 166w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_G-201x260.png 201w\" sizes=\"(max-width: 737px) 100vw, 737px\" \/><\/p>\n<h2><span id=\"2\">2. 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src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_H.png\" alt=\"\" width=\"617\" height=\"632\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_H.png 617w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_H-293x300.png 293w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_H-209x214.png 209w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/10\/02_teku18_H-254x260.png 254w\" sizes=\"(max-width: 617px) 100vw, 617px\" 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