{"id":4694,"date":"2024-10-04T08:00:57","date_gmt":"2024-10-03T23:00:57","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=4694"},"modified":"2024-10-04T09:05:43","modified_gmt":"2024-10-04T00:05:43","slug":"cliffs-evaluation","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/cliffs-evaluation-4694","title":{"rendered":"\u3010\u304c\u3051\u5730\u88dc\u6b63\u3011\u304c\u3051\u5730\u3092\u6709\u3059\u308b\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u304c\u3051\u5730\u88dc\u6b63\u7387\u3068\u306f\u3001\u8def\u7dda\u4fa1\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u300c\u304c\u3051\u5730\u3092\u6709\u3059\u308b\u5b85\u5730\u7b49\u300d\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u3001\u8def\u7dda\u4fa1\u306b\u4e57\u3058\u308b\u88dc\u6b63\u7387\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><b 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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.\u304c\u3051\u5730\u7b49\u304c\u3042\u308b\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u306e\u6982\u8981<\/a><\/li><li><a href=\"#2\">2.\u304c\u3051\u5730\u88dc\u6b63\u7387\u306e\u5b9a\u7fa9<\/a><ul><li><a href=\"#2-1\">2-1.\u8def\u7dda\u4fa1\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u304c\u3051\u5730<\/a><\/li><li><a href=\"#2-2\">2-2. \u304c\u3051\u5730\u88dc\u6b63\u7387<\/a><\/li><li><a href=\"#2-3\">2-3.\u304c\u3051\u5730\u306e\u65b9\u4f4d<\/a><\/li><\/ul><\/li><li><a href=\"#3\">3.\u304c\u3051\u5730\u304c\u3042\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u70b9<\/a><ul><li><a href=\"#3-1\">3-1.\u8a55\u4fa1\u5358\u4f4d\u304c\u5b85\u5730\u3067\u3042\u308b\u3053\u3068<\/a><\/li><li><a href=\"#3-2\">3-2.\u4e2d\u9593\u65b9\u5411\u3092\u5411\u3044\u3066\u3044\u308b\u304c\u3051\u5730<\/a><\/li><li><a href=\"#3-3\">3-3.\u4e8c\u65b9\u5411\u306b\u659c\u9762\u3092\u6709\u3059\u308b\u304c\u3051\u5730<\/a><\/li><li><a href=\"#3-4\">3-4.\u5b85\u5730\u9020\u6210\u8cbb\u3068\u306e\u91cd\u8907\u9069\u7528\u4e0d\u53ef<\/a><\/li><li><a href=\"#3-5\">3-5.\u8def\u7dda\u4fa1\u306b\u4fc2\u308b\u5404\u7a2e\u88dc\u6b63\u7387\u306f\u4f75\u7528\u3067\u304d\u308b<\/a><\/li><li><a href=\"#3-6\">3-6.\u304c\u3051\u5730\u7b49\u3092\u6709\u3059\u308b\u5b85\u5730\u304c\u571f\u7802\u707d\u5bb3\u7279\u5225\u8b66\u6212\u533a\u57df\u5185\u306b\u3042\u308b\u5834\u5408<\/a><\/li><\/ul><\/li><li><a href=\"#4\">4.\u304c\u3051\u5730\u88dc\u6b63\u7387\u3092\u9069\u7528\u3057\u305f\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5<\/a><ul><li><a href=\"#4-1\">4-1.\u304c\u3051\u5730\u88dc\u6b63\u7387\u306e\u6c42\u3081\u65b9<\/a><ul><li><a href=\"#4-1-1\">4-1-1.\u7dcf\u5730\u7a4d\u306b\u5bfe\u3059\u308b\u304c\u3051\u5730\u90e8\u5206\u306e\u5360\u3081\u308b\u5272\u5408\u3092\u8a08\u7b97<\/a><\/li><li><a href=\"#4-1-2\">4-1-2.\u65b9\u4f4d\u5225\u306e\u304c\u3051\u5730\u88dc\u6b63\u7387\u3092\u8a08\u7b97<\/a><\/li><li><a href=\"#4-1-3\">4-1-3.\u52a0\u91cd\u5e73\u5747\u306b\u3088\u308b\u304c\u3051\u5730\u88dc\u6b63\u7387\u3092\u8a08\u7b97<\/a><\/li><\/ul><\/li><li><a href=\"#4-2\">4-2.\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/a><\/li><\/ul><\/li><li><a href=\"#5\">5.\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3068\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u9055\u3044<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1.\u304c\u3051\u5730\u7b49\u304c\u3042\u308b\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u306e\u6982\u8981<\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/land_correction_factor_1.png\" alt=\"\" width=\"600\" height=\"424\" class=\"alignnone size-full wp-image-5823\" \/><\/p>\n<p><b 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class=\"yellow-line\">\u8def\u7dda\u4fa1\u306b\u304c\u3051\u5730\u88dc\u6b63\u7387\u3092\u4e57\u3058\u3066\u3001\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u6e1b\u984d\u3057\u307e\u3059<\/b>\uff08\u8a55\u57fa\u901a20-4\uff09\u3002<\/p>\n<h2><span id=\"2\">2.\u304c\u3051\u5730\u88dc\u6b63\u7387\u306e\u5b9a\u7fa9<\/span><\/h2>\n<p>\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u3067\u306f\u660e\u78ba\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u304c\u3051\u5730\u88dc\u6b63\u7387\u304c\u9069\u7528\u3055\u308c\u308b<b class=\"yellow-line\">\u300c\u304c\u3051\u5730\u7b49\u300d\u3068\u306f\u3001\u4e00\u822c\u7684\u306b\u659c\u9762\u306e\u89d2\u5ea6\u304c30\u5ea6\u4ee5\u4e0a\u306e\u6025\u50be\u659c\u5730\u30fb\u6cd5\u9762\uff08\u306e\u308a\u3081\u3093\uff09<\/b>\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u659c\u9762\u306e\u89d2\u5ea6\u304c30\u5ea6\u672a\u6e80\u306e\u50be\u659c\u5730\u3092\u6709\u3059\u308b\u5b85\u5730\u306e\u5834\u5408\u306b\u306f\u3001\u5b9f\u52d9\u4e0a\u300c\u304c\u3051\u5730\u300d\u3068\u3057\u3066\u306f\u8a55\u4fa1\u305b\u305a\u3001\u300c\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5b85\u5730\u300d\u306e10\uff05\u8a55\u4fa1\u6e1b\u7b49\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-1\">2-1.\u8def\u7dda\u4fa1\u5730\u57df\u306b\u6240\u5728\u3059\u308b\u304c\u3051\u5730<\/span><\/h3>\n<p>\u304c\u3051\u5730\u88dc\u6b63\u7387\u3092\u9069\u7528\u3067\u304d\u308b\u306e\u306f\u3001\u8def\u7dda\u4fa1\u65b9\u5f0f\u306b\u3088\u3063\u3066\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u8a08\u7b97\u3059\u308b\u3001<b 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class=\"yellow-line\">\u304c\u3051\u5730\u88dc\u6b63\u7387\u306f\u3001\u300c\u304c\u3051\u5730\u306e\u65b9\u4f4d\u300d\u3068\u300c\u304c\u3051\u5730\u306e\u5272\u5408\uff08\u304c\u3051\u5730\u5730\u7a4d\/\u7dcf\u5730\u7a4d\uff09\u300d\u306b\u3088\u3063\u3066\u3001\u8def\u7dda\u4fa1\u306b\u4e57\u3058\u308b\u88dc\u6b63\u7387\u304c\u5909\u52d5\u3057\u307e\u3059\u3002<\/b><br \/>\n\u304c\u3051\u5730\u306f\u63a1\u5149\u30fb\u901a\u98a8\u7b49\u306b\u3088\u308a\u3001\u5e73\u5766\u306a\u5b85\u5730\u90e8\u5206\u3078\u306e\u52b9\u7528\u5897\u306b\u5bc4\u4e0e\u3059\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u8981\u7d20\u3082\u3042\u308b\u305f\u3081\u3001\u305d\u308c\u3092\u8003\u616e\u3057\u3066\u65b9\u4f4d\u3054\u3068\u306b\u304c\u3051\u5730\u88dc\u6b63\u7387\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u3002<br \/>\n\u5177\u4f53\u7684\u306a\u304c\u3051\u5730\u88dc\u6b63\u7387\u306e\u6c42\u3081\u65b9\u306b\u3064\u3044\u3066\u306f\u30014\u7ae0\u306e\u300c<a href=\"#4\">\u304c\u3051\u5730\u88dc\u6b63\u7387\u3092\u9069\u7528\u3057\u305f\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/a>\u300d\u3067\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u4f8b\u3092\u6319\u3052\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-3\">2-3.\u304c\u3051\u5730\u306e\u65b9\u4f4d<\/span><\/h3>\n<p><b class=\"yellow-line\">\u304c\u3051\u5730\u88dc\u6b63\u7387\u8868\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u65b9\u4f4d\u306f\u3001\u300c\u659c\u9762\u306e\u5411\u304d\u300d\u306b\u3088\u3063\u3066\u5224\u5b9a\u3057\u307e\u3059\u3002<\/b><\/p>\n<p>\u6577\u5730\u306e\u4e2d\u3067\u304c\u3051\u5730\u304c\u6240\u5728\u3059\u308b\u65b9\u4f4d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u9593\u9055\u3048\u306a\u3044\u3088\u3046\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/land_correction_factor_3.jpg\" alt=\"\" width=\"640\" height=\"360\" class=\"alignnone size-full wp-image-5832\" \/><\/p>\n<p>\u4e0a\u8a18\u30a4\u30e9\u30b9\u30c8\u4f8b\u3067\u3042\u308c\u3070\u3001\u659c\u9762\u306f\u5317\u3092\u5411\u3044\u3066\u3044\u308b\u305f\u3081\u3001\u304c\u3051\u306e\u65b9\u4f4d\u306f\u300c\u5317\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"3\">3.\u304c\u3051\u5730\u304c\u3042\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u70b9<\/span><\/h2>\n<p>\u304c\u3051\u5730\u88dc\u6b63\u7387\u3092\u9069\u7528\u3057\u3066\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306e\u3001\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<h3><span id=\"3-1\">3-1.\u8a55\u4fa1\u5358\u4f4d\u304c\u5b85\u5730\u3067\u3042\u308b\u3053\u3068<\/span><\/h3>\n<p><b class=\"yellow-line\">\u304c\u3051\u5730\u88dc\u6b63\u3092\u9069\u7528\u3067\u304d\u308b\u304c\u3051\u5730\u306f\u3001\u5e73\u5766\u90e8\u5206\u3068\u304c\u3051\u5730\u90e8\u5206\u304c\u201c\u4e00\u4f53\u3068\u3055\u308c\u308b\u5b85\u5730\u201d\u304c\u524d\u63d0\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/b><\/p>\n<p>\u3053\u3053\u3067\u60f3\u5b9a\u3055\u308c\u3066\u3044\u308b\u306e\u306f\u3001\u30d2\u30ca\u6bb5\u5f0f\u306b\u9020\u6210\u3055\u308c\u305f\u4f4f\u5b85\u56e3\u5730\u306b\u307f\u3089\u308c\u308b\u3088\u3046\u306a\u3001\u64c1\u58c1\u90e8\u5206(\u81ea\u7136\u64c1\u58c1\u53c8\u306f\u4eba\u53e3\u64c1\u58c1\u306e\u5225\u306f\u554f\u3044\u307e\u305b\u3093)\u3092\u6709\u3059\u308b\u5b85\u5730\u3067\u3059\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001\u304c\u3051\u5730\u90e8\u5206\u306e\u8ab2\u7a0e\u6642\u671f\u306e\u5730\u76ee\u304c\u5c71\u6797\u3084\u96d1\u7a2e\u5730\u306a\u3069\u3067\u3001\u5b85\u5730\u3068\u306f\u5225\u306b\u8a55\u4fa1\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u304c\u3051\u5730\u88dc\u6b63\u7387\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"3-2\">3-2.\u4e2d\u9593\u65b9\u5411\u3092\u5411\u3044\u3066\u3044\u308b\u304c\u3051\u5730<\/span><\/h3>\n<p>\u524d\u7ae0\u3067\u3054\u7d39\u4ecb\u3057\u305f\u300c\u304c\u3051\u5730\u88dc\u6b63\u7387\u8868\u300d\u306b\u5b9a\u3081\u3089\u308c\u305f\u65b9\u4f4d\u306e\u4e2d\u9593\u3092\u5411\u3044\u3066\u3044\u308b\u304c\u3051\u5730\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u65b9\u4f4d\u306e\u304c\u3051\u5730\u88dc\u6b63\u7387\u306e\u5e73\u5747\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5357\u6771\u3067\u3042\u308c\u3070\u300c\uff08\u5357\u306e\u304c\u3051\u5730\u88dc\u6b63\u7387\uff0b\u6771\u306e\u304c\u3051\u5730\u88dc\u6b63\u7387\uff09\u00f72\u300d\u3067\u3001\u5e73\u5747\u304c\u3051\u5730\u88dc\u6b63\u7387\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u300c\u5357\u5357\u6771\u300d\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u300c\u5357\u300d\u306e\u307f\u306e\u65b9\u4f4d\u306b\u3088\u308b\u3053\u3068\u3068\u3057\u3066\u3082\u5dee\u3057\u652f\u3048\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"3-3\">3-3.\u4e8c\u65b9\u5411\u306b\u659c\u9762\u3092\u6709\u3059\u308b\u304c\u3051\u5730<\/span><\/h3>\n<p>\u4e8c\u65b9\u5411\u4ee5\u4e0a\u306b\u304c\u3051\u5730\u3092\u6709\u3059\u308b\u5b85\u5730\u306e\u304c\u3051\u5730\u88dc\u6b63\u7387\u306f\u3001\u5404\u65b9\u4f4d\u5225\u306e\u304c\u3051\u5730\u306e\u5730\u7a4d\u3092\u52a0\u91cd\u5e73\u5747\u3057\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001\u8a55\u4fa1\u5bfe\u8c61\u5730\u306e\u7dcf\u5730\u7a4d\u306e\u3046\u3061\u3001\u304c\u3051\u5730\u90e8\u5206\u306e\u7dcf\u5730\u7a4d\u304c\u5360\u3081\u308b\u5272\u5408\u3092\u7b97\u51fa\u3057\u3001\u305d\u306e\u5272\u5408\u306b\u5fdc\u305a\u308b\u5404\u65b9\u4f4d\u5225\u306e\u304c\u3051\u5730\u88dc\u6b63\u7387\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306b\u3001\u305d\u308c\u305e\u308c\u306e\u304c\u3051\u5730\u90e8\u5206\u306e\u5730\u7a4d\u306b\u3001\u305d\u308c\u305e\u308c\u306e\u304c\u3051\u5730\u88dc\u6b63\u7387\u3092\u4e57\u3058\u305f\u3082\u306e\u3092\u5408\u8a08\u3057\u3001\u305d\u306e\u5408\u8a08\u984d\u3092\u304c\u3051\u5730\u306e\u5168\u4f53\u5730\u7a4d\u3067\u9664\u3057\u305f\u5272\u5408\u3092\u304c\u3051\u5730\u88dc\u6b63\u7387\u3068\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"3-4\">3-4.\u5b85\u5730\u9020\u6210\u8cbb\u3068\u306e\u91cd\u8907\u9069\u7528\u4e0d\u53ef<\/span><\/h3>\n<p>\u304c\u3051\u5730\u88dc\u6b63\u7387\u306f\u3001\u8def\u7dda\u4fa1\u5730\u57df\u306b\u3042\u308b\u5b85\u5730\u7b49\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u7b97\u51fa\u3059\u308b\u969b\u306b\u9069\u7528\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u5b85\u5730\u9020\u6210\u8cbb\u306f\u300c\u5b85\u5730\u3067\u306a\u3044\u5730\u76ee\uff08\u96d1\u7a2e\u5730\u3001\u5c71\u6797\u3001\u8fb2\u5730\u3001\u539f\u91ce\u7b49\uff09\u300d\u306e\u571f\u5730\u306e\u8a55\u4fa1\u3092\u884c\u3046\u3068\u304d\u306b\u3001\u901a\u5e38\u306e\u5b85\u5730\u306b\u8ee2\u7528\u3059\u308b\u5834\u5408\u306b\u304b\u304b\u308b\u9020\u6210\u8cbb\u76f8\u5f53\u984d\u3067\u3059\u3002<\/p>\n<p><b class=\"yellow-line\">\u3088\u3063\u3066\u3001\u5b85\u5730\u306e\u4e00\u90e8\u3067\u3042\u308b\u304c\u3051\u5730\u306e\u8a55\u4fa1\u3092\u3059\u308b\u5834\u5408\u306b\u3001\u5b85\u5730\u3067\u306a\u3044\u571f\u5730\u3092\u8a55\u4fa1\u3059\u308b\u3068\u304d\u306b\u4f7f\u3046\u5b85\u5730\u9020\u6210\u8cbb\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093<\/b>\u3002<\/p>\n<p>\u5b85\u5730\u5897\u8a2d\u8cbb\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u300c<a href=\"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\/residential-development-2-1942\">\u571f\u5730\u8a55\u4fa1\u6642\u306b\u63a7\u9664\u304c\u53ef\u80fd\u306a\u5b85\u5730\u9020\u6210\u8cbb\u306e\u8a08\u7b97\u65b9\u6cd5<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"3-5\">3-5.\u8def\u7dda\u4fa1\u306b\u4fc2\u308b\u5404\u7a2e\u88dc\u6b63\u7387\u306f\u4f75\u7528\u3067\u304d\u308b<\/span><\/h3>\n<p>\u304c\u3051\u5730\u3092\u6709\u3059\u308b\u5b85\u5730\u306e\u5f62\u72b6\u3084\u63a5\u9053\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u3001\u8def\u7dda\u4fa1\u306e\u5404\u7a2e\u88dc\u6b63\u7387\u3092\u4f75\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u8def\u7dda\u4fa1\u306e\u6e1b\u984d\u88dc\u6b63<\/strong><\/p>\n<ul>\n<li>\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387<\/li>\n<li>\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387<\/li>\n<li>\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387<\/li>\n<li>\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387<\/li>\n<\/ul>\n<p><strong>\u8def\u7dda\u4fa1\u306e\u52a0\u7b97\u88dc\u6b63<\/strong><\/p>\n<ul>\n<li>\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387<\/li>\n<li>\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\u7387<\/li>\n<\/ul>\n<p>\u4f8b\u3048\u3070\u3001\u8a55\u4fa1\u5bfe\u8c61\u5730\u304c\u300c\u304c\u3051\u5730\u88dc\u6b63\u7387\u300d\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u300c\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u300d\u3084\u300c\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u300d\u3082\u9069\u7528\u3067\u304d\u308b\u3068\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u300c\u8def\u7dda\u4fa1\uff081\u33a1\uff09\u00d7\u304c\u3051\u5730\u88dc\u6b63\u7387\u00d7\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u00d7\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u300d\u3067\u8def\u7dda\u4fa1\u3092\u6e1b\u984d\u88dc\u6b63\u3057\u3001\u305d\u306e\u88dc\u6b63\u5f8c\u306e\u8def\u7dda\u4fa1\u306b\u7dcf\u5730\u7a4d\u3092\u4e57\u3058\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"3-6\">3-6.\u304c\u3051\u5730\u7b49\u3092\u6709\u3059\u308b\u5b85\u5730\u304c\u571f\u7802\u707d\u5bb3\u7279\u5225\u8b66\u6212\u533a\u57df\u5185\u306b\u3042\u308b\u5834\u5408<\/span><\/h3>\n<p><b class=\"yellow-line\">\u304c\u3051\u5730\u7b49\u3092\u6709\u3059\u308b\u5b85\u5730\u304c\u571f\u7802\u707d\u5bb3\u7279\u5225\u8b66\u6212\u533a\u57df\u5185\u306b\u3042\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u300c\u7279\u5225\u8b66\u6212\u533a\u57df\u88dc\u6b63\u7387\u300d\u3092\u9069\u7528\u3057\u307e\u3059<\/b>\uff08\u5e73\u621031\u5e741\u67081\u65e5\u4ee5\u964d\u306e\u76f8\u7d9a\u7b49\u304b\u3089\u9069\u7528\uff09\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/land_correction_factor_4.png\" alt=\"\" width=\"600\" height=\"336\" class=\"alignnone size-full wp-image-5816\" \/><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u300c\u304c\u3051\u5730\u88dc\u6b63\u7387\u300d\u306b\u300c\u7279\u5225\u8b66\u6212\u533a\u57df\u88dc\u6b63\u7387\u300d\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u88dc\u6b63\u7387\uff08\u6700\u5c0f\u30670.50\uff09\u3092\u3001\u7279\u5225\u8b66\u6212\u533a\u57df\u88dc\u6b63\u7387\u3068\u3057\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u8a55\u4fa1\u5bfe\u8c61\u5730\u306e\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u304c\u300c\u571f\u7802\u707d\u5bb3\u7279\u5225\u8b66\u6212\u533a\u57df\u300d\u306b\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u304c\u3051\u5730\u88dc\u6b63\u7387\u3067\u306f\u306a\u304f\u3001\u7279\u5225\u8b66\u6212\u533a\u57df\u88dc\u6b63\u7387\u306e\u307f\u3067\u88dc\u6b63\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u304c\u3051\u5730\u88dc\u6b63\u7387\u306b\u7279\u5225\u8b66\u6212\u533a\u57df\u88dc\u6b63\u7387\u3092\u4e57\u3058\u305f\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u96e3\u6613\u5ea6\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u5fc5\u305a\u76f8\u7d9a\u7a0e\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3092\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span id=\"4\">4.\u304c\u3051\u5730\u88dc\u6b63\u7387\u3092\u9069\u7528\u3057\u305f\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/land_correction_factor_5.jpg\" alt=\"\" width=\"542\" height=\"500\" class=\"alignnone size-full wp-image-5817\" \/><br \/>\n\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u4f8b\u3092\u5143\u306b\u3001\u304c\u3051\u5730\u88dc\u6b63\u7387\u3092\u9069\u7528\u3057\u305f\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8a55\u4fa1\u5bfe\u8c61\u5730\uff08\u81ea\u5b85\u6577\u5730\u3001\u666e\u901a\u4f4f\u5b85\u5730\u533a\u306b\u6240\u5728\uff09\u306f\u3001\u5efa\u7269\u306e\u80cc\u5f8c\u3068\u5074\u9762\u304c\u5d16\uff08\u304c\u3051\uff09\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u304c\u3051\u5730\u90e8\u5206\u306f\u3001\u305d\u306e\u90e8\u5206\u3092\u5358\u72ec\u3067\u5c71\u6797\u3084\u96d1\u7a2e\u5730\u3068\u3057\u3066\u8a55\u4fa1\u5358\u4f4d\u3092\u5206\u3051\u3089\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u3042\u304f\u307e\u3067\u5b85\u5730\u306e\u4e00\u90e8\u3068\u5224\u65ad\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u304c\u3051\u5730\u90e8\u5206\u306e\u659c\u5ea6\u304c45\u5ea6\u4ee5\u4e0a\u306e\u6025\u659c\u9762\u306a\u306e\u3067\u3001\u901a\u5e38\u306e\u7528\u9014\u306b\u306f\u4f7f\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"4-1\">4-1.\u304c\u3051\u5730\u88dc\u6b63\u7387\u306e\u6c42\u3081\u65b9<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/land_correction_factor_6.png\" alt=\"\" width=\"600\" height=\"382\" class=\"alignnone size-full wp-image-5818\" \/><br \/>\n\u305d\u308c\u3067\u306f\u3001\u304c\u3051\u5730\u88dc\u6b63\u7387\u306e\u6c42\u3081\u65b9\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4><span id=\"4-1-1\">4-1-1.\u7dcf\u5730\u7a4d\u306b\u5bfe\u3059\u308b\u304c\u3051\u5730\u90e8\u5206\u306e\u5360\u3081\u308b\u5272\u5408\u3092\u8a08\u7b97<\/span><\/h4>\n<p>\u307e\u305a\u306f\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u571f\u5730\u306e\u7dcf\u9762\u7a4d\u306b\u5bfe\u3059\u308b\u3001<b class=\"yellow-line\">\u304c\u3051\u5730\u90e8\u5206\u306e\u5360\u3081\u308b\u5272\u5408<\/b>\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n1\uff09140\u33a1\uff08\u304c\u3051\u5730No.1\u306e\u5730\u7a4d\uff09\uff0b7\u33a1\uff08\u304c\u3051\u5730No.2\u306e\u5730\u7a4d\uff09\uff1d\u304c\u3051\u5730\u90e8\u5206\u306e\u5730\u7a4d147\u33a1<br \/>\n2\uff09147\u33a1\uff08\u304c\u3051\u5730\u90e8\u5206\u306e\u5730\u7a4d\uff09\u00f7430\u33a1\uff08\u7dcf\u5730\u7a4d\uff09\uff1d<strong>\u304c\u3051\u5730\u90e8\u5206\u306e\u5360\u3081\u308b\u5272\u54080.34<\/strong>\n<\/div>\n<h4><span id=\"4-1-2\">4-1-2.\u65b9\u4f4d\u5225\u306e\u304c\u3051\u5730\u88dc\u6b63\u7387\u3092\u8a08\u7b97<\/span><\/h4>\n<p>\u6b21\u306b\u3001\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/07.htm\" rel=\"noopener noreferrer\" target=\"_blank\">\u304c\u3051\u5730\u88dc\u6b63\u7387\u8868<\/a>\u300d\u3092\u5143\u306b\u3001\u65b9\u4f4d\u5225\u306e\u304c\u3051\u5730\u88dc\u6b63\u7387\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u4f8b\u306b\u304a\u3044\u3066\u3001\u304c\u3051\u5730\u90e8\u5206\u306e\u5360\u3081\u308b\u5272\u5408\u306f0.34\u3067\u3057\u305f\u306e\u3067\u3001\u4ee5\u4e0b\u3092\u53c2\u7167\u3057\u307e\u3059\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/11\/land_correction_factor_7.png\" alt=\"\" width=\"794\" height=\"500\" class=\"alignnone size-full wp-image-5819\" \/><\/p>\n<p>\u306a\u304a\u3001\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306e\u8a55\u4fa1\u5bfe\u8c61\u5730\u306f\u300c\u5317\u6771\u65b9\u4f4d\u300d\u3068\u300c\u5317\u897f\u65b9\u4f4d\u300d\u306b\u304c\u3051\u5730\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u65b9\u4f4d\u5225\u306e\u300c\u5e73\u5747\u304c\u3051\u5730\u88dc\u6b63\u7387\u300d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n\u25bc\u304c\u3051\u5730No.1\u306e\u5e73\u5747\u304c\u3051\u5730\u88dc\u6b63\u7387\uff08\u5317\u6771\u65b9\u4f4d\uff09<br \/>\n\uff08\u53170.83\uff0b\u67710.87\uff09\u00f72\uff1d<strong>0.85<\/strong><br \/>\n\u25bc\u304c\u3051\u5730No.2\u306e\u5e73\u5747\u304c\u3051\u5730\u88dc\u6b63\u7387\uff08\u5317\u897f\u65b9\u4f4d\uff09<br \/>\n\uff08\u53170.83\uff0b\u897f0.86\uff09\u00f72\uff1d<strong>0.845<\/strong>\n<\/div>\n<h4><span id=\"4-1-3\">4-1-3.\u52a0\u91cd\u5e73\u5747\u306b\u3088\u308b\u304c\u3051\u5730\u88dc\u6b63\u7387\u3092\u8a08\u7b97<\/span><\/h4>\n<p>\u65b9\u4f4d\u5225\u306e\u304c\u3051\u5730\u88dc\u6b63\u7387\u304c\u7b97\u51fa\u3067\u304d\u305f\u3089\u3001\u6b21\u306f\u52a0\u91cd\u5e73\u5747\u306b\u3088\u308b\u304c\u3051\u5730\u88dc\u6b63\u7387\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n1\uff09\u5e73\u5747\u304c\u3051\u5730\u88dc\u6b63\u73870.85\u00d7140\u33a1\uff1d119\u33a1\uff08\u304c\u3051\u5730No.1\uff09<br \/>\n2\uff09\u5e73\u5747\u304c\u3051\u5730\u88dc\u6b63\u73870.845\u00d77\u33a1\uff1d5.915\u33a1\uff08\u304c\u3051\u5730No.2\uff09<br \/>\n3\uff09\uff08119\u33a1\uff0b5.915\u33a1\uff09\u00f7\u304c\u3051\u5730\u90e8\u5206\u306e\u5730\u7a4d147\u33a1\uff1d<strong>\u304c\u3051\u5730\u88dc\u6b63\u73870.84*<\/strong><br \/>\n<span style=\"font-size: 15px;\">*\u2026\u5c0f\u6570\u70b9\u7b2c3\u4f4d\u4ee5\u4e0b\u306f\u5207\u308a\u6368\u3066<\/span>\n<\/div>\n<p>\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u4f8b\u306e\u8a55\u4fa1\u5bfe\u8c61\u5730\u306e\u5834\u5408\u3001\u304c\u3051\u5730\u88dc\u6b63\u7387\u306f0.84\u3068\u7b97\u51fa\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<h3><span id=\"4-2\">4-2.\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h3>\n<p>\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u4f8b\u3092\u5143\u306b\u3001\u304c\u3051\u5730\u88dc\u6b63\u7387\u3092\u9069\u7528\u3057\u305f\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u5b85\u5730\u306f\u300c\u2460\u304c\u3051\u5730\u88dc\u6b63\u7387\uff080.84\uff09\u300d\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u571f\u5730\u306e\u5f62\u72b6\u306b\u3088\u308b\u300c\u2461\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\uff081.00\uff09\u300d\u3068\u300c\u2462\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\uff080.96\uff09\u300d\u3082\u4f75\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-2\">\n1\uff09\u8def\u7dda\u4fa1170\u5343\u5186\u00d7\u24600.84\u00d7\u24611.00\u00d7\u24620.96\uff1d\u88dc\u6b63\u5f8c\u306e\u8def\u7dda\u4fa113\u4e077,088\u5186<br \/>\n2\uff09\u88dc\u6b63\u5f8c\u306e\u8def\u7dda\u4fa113\u4e077,088\u5186\u00d7\u7dcf\u5730\u7a4d430\u33a1\uff1d<strong>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d5,894\u4e077,840\u5186<\/strong>\n<\/div>\n<p>\u304c\u3051\u5730\u88dc\u6b63\u7387\u306a\u3069\u306e\u8def\u7dda\u4fa1\u88dc\u6b63\u3092\u884c\u3063\u305f\u3068\u3053\u308d\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f5,894\u4e077,840\u5186\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u8def\u7dda\u4fa1\u88dc\u6b63\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u8a55\u4fa1\u984d\u306f7,310\u4e07\u5186\uff08170\u5343\u5186\u00d7430\u33a1\uff09\u3067\u3059\u306e\u3067\u3001\u304c\u3051\u5730\u88dc\u6b63\u7387\u7b49\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304c1,415\u4e072,160\u5186\u6e1b\u984d\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"5\">5.\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3068\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u9055\u3044<\/span><\/h2>\n<p><b class=\"yellow-line\">\u300c\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306b\u304a\u3051\u308b\u304c\u3051\u5730\u88dc\u6b63\u7387\u300d\u3068\u300c\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u304a\u3051\u308b\u304c\u3051\u5730\u88dc\u6b63\u7387\u300d\u306b\u306f\u9055\u3044\u304c\u3042\u308a\u307e\u3059<\/b>\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u306b\u304a\u3051\u308b\u304c\u3051\u5730\u88dc\u6b63\u7387\u306f\u3001\u300c\u659c\u9762\u304c\u5411\u3044\u3066\u3044\u308b\u65b9\u4f4d\u300d\u306b\u3088\u3063\u3066\u88dc\u6b63\u7387\u304c\u5909\u52d5\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p><b 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