{"id":5038,"date":"2019-01-09T09:00:41","date_gmt":"2019-01-09T00:00:41","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=5038"},"modified":"2023-06-26T15:25:01","modified_gmt":"2023-06-26T06:25:01","slug":"multiple-rental-apartments","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/multiple-rental-apartments-5038","title":{"rendered":"\u4e00\u56e3\u306e\u5b85\u5730\u306e\u4e0a\u306b\u8907\u6570\u306e\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u5834\u5408"},"content":{"rendered":"<p>\u3000\u88ab\u76f8\u7d9a\u4eba\u306f\u3001\u4e00\u7b46\u306e\u571f\u5730\uff08\u666e\u901a\u4f4f\u5b85\u5730\u533a\u306b\u6240\u5728\uff09\u306e\u4e0a\u306b2\u68df\u306e\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u3092\u6240\u6709\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306e\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku28_A.png\" alt=\"\" width=\"640\" height=\"422\" class=\"alignnone size-full wp-image-5039\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku28_A.png 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku28_A-300x198.png 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku28_A-304x200.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku28_A-282x186.png 282w\" 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. \u4e00\u56e3\u306e\u5b85\u5730\u306e\u4e0a\u306b\u8907\u6570\u306e\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u70b9<\/a><ul><li><a href=\"#1-1\">1-1. \u5b85\u5730\u306e\u8a55\u4fa1\u5358\u4f4d\u306e\u57fa\u672c<\/a><\/li><li><a href=\"#1-2\">1-2. \u8cb8\u5bb6\u3084\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u304c\u8907\u6570\u3042\u308b\u5834\u5408<\/a><\/li><li><a href=\"#1-3_1\">1-3. 1\u753b\u5730\u306e\u5224\u5b9a\u3068\u9762\u7a4d\u306e\u7b97\u51fa\u65b9\u6cd5<\/a><\/li><\/ul><\/li><li><a href=\"#2\">2. \u8a55\u4fa1\u7b97\u5f0f<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1. \u4e00\u56e3\u306e\u5b85\u5730\u306e\u4e0a\u306b\u8907\u6570\u306e\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u70b9<\/span><\/h2>\n<h3><span id=\"1-1\">1-1. \u5b85\u5730\u306e\u8a55\u4fa1\u5358\u4f4d\u306e\u57fa\u672c<\/span><\/h3>\n<p>\u76f8\u7d9a\u7a0e\u306e\u5b85\u5730\u306e\u8a55\u4fa1\u5358\u4f4d\u306f\u3001\u305d\u306e\u5b85\u5730\u3092\u81ea\u5206\u3067\u4f7f\u7528\u3057\u3066\u3044\u308b\u304b\u3001\u4ed6\u4eba\u306b\u8cb8\u3057\u3066\u3044\u308b\u304b\u306b\u3088\u3063\u3066\u5206\u304b\u308c\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u540c\u6577\u5730\u5185\u306b\u81ea\u5b85\u5efa\u7269\u3068\u305d\u306e\u96a3\u306b\u81ea\u5206\u3067\u4f7f\u7528\u3057\u3066\u3044\u308b\u4e8b\u696d\u7528\u5efa\u7269\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u8a55\u4fa1\u5358\u4f4d\u306f\u4e00\u4f53\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u540c\u6577\u5730\u5185\u306b\u81ea\u5b85\u3068\u8cb8\u5bb6\u304c\u5225\u68df\u3067\u5efa\u7bc9\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u8a55\u4fa1\u5358\u4f4d\u304c\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<h3><span id=\"1-2\">1-2. \u8cb8\u5bb6\u3084\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u304c\u8907\u6570\u3042\u308b\u5834\u5408<\/span><\/h3>\n<p>\u8cb8\u5bb6\u304c\u8907\u6570\u68df\u3042\u308b\u3068\u304d\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u5404\u68df\u306e\u6577\u5730\u3054\u3068\u306b1\u753b\u5730\u306e\u5b85\u5730\u3068\u3057\u307e\u3059\u3002\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u3067\u306f\u3001\u5229\u7528\u533a\u5206\u3054\u3068\u306b\u8a55\u4fa1\u3092\u884c\u3046\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u3001\u5229\u7528\u306e\u72b6\u6cc1\u306f\u540c\u3058\u3067\u4e00\u4f53\u8a55\u4fa1\u3068\u5224\u65ad\u3057\u3066\u3057\u307e\u3044\u304c\u3061\u3067\u3059\u304c\u3001\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u306f\u5404\u68df\u304c\u72ec\u7acb\u3057\u3066\u304a\u308a\u5229\u7528\u533a\u5206\u304c\u7570\u306a\u308b\u3068\u5224\u65ad\u3067\u304d\u308b\u305f\u3081\u3001\u8a55\u4fa1\u5358\u4f4d\u3092\u5206\u3051\u3066\u8003\u3048\u307e\u3059\u3002<\/p>\n<h3><span id=\"1-3_1\">1-3. 1\u753b\u5730\u306e\u5224\u5b9a\u3068\u9762\u7a4d\u306e\u7b97\u51fa\u65b9\u6cd5<\/span><\/h3>\n<p>\u4e00\u7b46\u306e\u571f\u5730\u306b\u8cb8\u5bb6\u304c\u8907\u6570\u68df\u3042\u308b\u305f\u3081\u8a55\u4fa1\u5358\u4f4d\u3092\u5206\u3051\u308b\u5834\u5408\u306b\u304a\u3051\u308b1\u753b\u5730\u306e\u5b85\u5730\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8003\u3048\u65b9\u3067\u68df\u3054\u3068\u306e\u6577\u5730\u90e8\u5206\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u5840\u3084\u901a\u8def\u306a\u3069\u3067\u3001\u5efa\u7269\u3054\u3068\u306e\u6577\u5730\u304c\u7269\u7406\u7684\u306b\u533a\u5206\u3055\u308c\u3066\u3044\u308b\u90e8\u5206\u306f\u3001\u305d\u306e\u533a\u5206\u3055\u308c\u3066\u3044\u308b\u90e8\u5206\u3054\u3068\u306b\u5efa\u7269\u306e\u6577\u5730\u90e8\u5206\u3068\u3057\u307e\u3059\u3002<\/li>\n<li>\u8907\u6570\u68df\u306e\u5efa\u7269\u306b\u4e00\u4f53\u3067\u5229\u7528\u3055\u308c\u3066\u3044\u308b\u90e8\u5206\u306f\u3001\u5efa\u7269\u3054\u3068\u306e\u5efa\u7bc9\u9762\u7a4d\u3092\u57fa\u6e96\u306b\u3057\u3066\u6309\u5206\u8a08\u7b97\u3057\u3066\u3001\u5efa\u7269\u306e\u6577\u5730\u90e8\u5206\u3092\u6c42\u3081\u307e\u3059\u3002<\/li>\n<li>\u8907\u6570\u68df\u306e\u5efa\u7269\u306e\u5171\u7528\u65bd\u8a2d\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u3066\u3044\u308b\u90e8\u5206\u306f\u3001\u65e2\u306b\u5224\u660e\u3057\u3066\u3044\u308b\u5efa\u7269\u306e\u6577\u5730\u90e8\u5206\u306e\u9762\u7a4d\u3092\u57fa\u306b\u6309\u5206\u3057\u3066\u3001\u5404\u5efa\u7269\u306e\u6577\u5730\u9762\u7a4d\u306b\u52a0\u7b97\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<h2><span id=\"2\">2. \u8a55\u4fa1\u7b97\u5f0f<\/span><\/h2>\n<p>\u672c\u8a2d\u4f8b\u306e\u3088\u3046\u306b2\u68df\u306e\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\uff08\u6e80\u5ba4\u3092\u60f3\u5b9a\u3057\u3066\u3044\u307e\u3059\uff09\u304c\u5efa\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u3088\u304f\u3042\u308b\u8aa4\u308a\u306e\u8a08\u7b97\u4f8b\u3067\u3001\u4eee\u306b\u3053\u306e\u5b85\u5730\u3092\u4e00\u4f53\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3068\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u8a55\u4fa1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3000\uff08\u8aa4\u308a\u306e\u8a08\u7b97\u4f8b\uff09<br \/>\n\u3000\u3000200\u5343\u5186\u00d7400\u33a1\u00d7\uff081\uff0d60\uff05\u00d730\uff05\uff09\uff1d<span style=\"text-decoration: underline;\">65,600\u5343\u5186<\/span><\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u6b63\u3057\u3044\u8a55\u4fa1\u65b9\u6cd5\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306a\u8a55\u4fa1\u984d\u3068\u306a\u308a\u307e\u3059\u3002\uff081\u753b\u5730\u3054\u3068\u306e\u5730\u7a4d\u306f\u3001\u524d\u9762\u90e8\u5206\u304c175\u33a1\u3001\u5f8c\u308d\u306e\u90e8\u5206\u304c225\u33a1\u3068\u3057\u3066\u8a08\u7b97\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u4ee5\u5916\u306e\u8a08\u7b97\u6761\u4ef6\u306f\u4ee5\u4e0b\u306e\u56f3\u306e\u3068\u304a\u308a\u3067\u3059\u3002\uff09<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku28_B.png\" alt=\"\" width=\"640\" height=\"487\" class=\"alignnone size-full wp-image-5040\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku28_B.png 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku28_B-300x228.png 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku28_B-281x214.png 281w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku28_B-282x215.png 282w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>(A) \u524d\u9762\u90e8\u5206<br \/>\n200\u5343\u5186\u00d71.00\uff08*1\uff09\u00d7175\u33a1\u00d7\uff081\uff0d60\uff05\u00d730\uff05\uff09\uff1d<span style=\"text-decoration: underline;\">28,700,000\u5186<\/span><br \/>\n\uff08*1\uff09\u5965\u884c12.5\uff4d\u306b\u5bfe\u3059\u308b\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387<\/p>\n<p>(B) \u5f8c\u308d\u306e\u90e8\u5206<br \/>\n200\u5343\u5186\u00d70.99\uff08*1\uff09\u00d70.76\uff08*2\uff09\u00d7225\u33a1\u00d7\uff081\uff0d60\uff05\u00d730\uff05\uff09\uff1d<span style=\"text-decoration: underline;\">27,763,560\u5186<\/span><br \/>\n\uff08*1\uff09\u5965\u884c25\uff4d\u306b\u5bfe\u3059\u308b\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387<br \/>\n\uff08*2\uff09\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\uff1a0.76<br \/>\n\u3000\u3000\u2460\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u8868\u306e\u88dc\u6b63\u7387\uff1a0.85\u00d7\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\uff1a0.90\uff1d0.765<br \/>\n\u3000\u3000\u2461\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387\uff1a0.90\u00d7\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\uff1a0.90\uff1d0.81<br \/>\n\u3000\u3000\u3000\u3000\u3000\u2460\u3000\uff1c\u3000\u2461\u3000\u2234\u30000.765\u21d20.76\uff08\u5c0f\u6570\u70b92\u4f4d\u672a\u6e80\u5207\u6368\uff09<\/p>\n<p>\u3000\u3000\u3000\uff08\u88dc\u6b63\u7387\u7b97\u5b9a\u4e0a\u306e\u524d\u63d0\u6761\u4ef6\uff09<br \/>\n\u3000\u3000\u3000\u3000\u30fb\u9593\u53e3\uff1a2\uff4d<br \/>\n\u3000\u3000\u3000\u3000\u30fb\u5965\u884c\u8ddd\u96e2\uff1a25\uff4d<br \/>\n\u3000\u3000\u3000\u3000\u30fb\u304b\u3052\u5730\u5272\u5408<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku28_C.png\" alt=\"\" width=\"440\" height=\"95\" class=\"alignnone size-full wp-image-5042\" style=\"margin-left: 50px;\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku28_C.png 440w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku28_C-300x65.png 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku28_C-304x66.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku28_C-282x61.png 282w\" sizes=\"(max-width: 440px) 100vw, 440px\" \/><br \/>\n\u3000\u3000\u3000\u3000\u30fb\u5730\u7a4d\u533a\u5206<br \/>\n\u3000\u3000\u3000\u3000\u3000225\u33a1\uff1c500\u33a1\u3000\u2234 A\uff08\u4ee5\u4e0b\u306e\u5730\u7a4d\u533a\u5206\u8868\u3088\u308a\uff09<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku28_D.png\" alt=\"\" width=\"729\" height=\"462\" class=\"alignnone size-full wp-image-5043\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku28_D.png 729w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku28_D-300x190.png 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku28_D-304x193.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku28_D-282x179.png 282w\" sizes=\"(max-width: 729px) 100vw, 729px\" \/><\/p>\n<p>\u2234\u3000\uff08A\uff09\uff0b\uff08B\uff09\uff1d<span style=\"textdecoration: underline;\">56,463,560\u5186<\/span> \uff1c 65,600\u5343\u5186\uff08\u4e00\u4f53\u8a55\u4fa1\u3057\u305f\u5834\u5408\uff09<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u30012\u68df\u306e\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u3092\u5225\u3005\u306b\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3067\u3001\u753b\u5730\u88dc\u6b63\u306e\u8abf\u6574\u304c\u5165\u308a\u3001\u30c8\u30fc\u30bf\u30eb\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u6e1b\u984d\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3000\u88ab\u76f8\u7d9a\u4eba\u306f\u3001\u4e00\u7b46\u306e\u571f\u5730\uff08\u666e\u901a\u4f4f\u5b85\u5730\u533a\u306b\u6240\u5728\uff09\u306e\u4e0a\u306b2\u68df\u306e\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u3092\u6240\u6709\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306e\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002 \uff5e\u76ee\u6b21\uff5e1. 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