{"id":5134,"date":"2025-03-28T13:00:32","date_gmt":"2025-03-28T04:00:32","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=5134"},"modified":"2025-03-28T13:17:29","modified_gmt":"2025-03-28T04:17:29","slug":"rope-shrinkage-land-tax","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/rope-shrinkage-land-tax-5134","title":{"rendered":"\u571f\u5730\u306e\u7e04\u7e2e\u307f\u3068\u306f\uff1f\u898b\u5206\u3051\u65b9\u3068\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u3092\u30d7\u30ed\u304c\u89e3\u8aac"},"content":{"rendered":"<p>\u8a55\u4fa1\u5bfe\u8c61\u5730\u306e\u4e2d\u306b\u3001\u516c\u56f3\u304c\u4e0d\u6b63\u78ba\u3067\u767b\u8a18\u7c3f\u4e0a\u306e\u5730\u7a4d\u304c\u73fe\u6cc1\u3088\u308a\u660e\u3089\u304b\u306b\u5c0f\u3055\u3044\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u8ca1\u7523\u8a55\u4fa1\u306e\u3068\u304d\u306b\u7528\u3044\u308b\u5730\u7a4d\u306f\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u3067\u3059\u304b\uff1f<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5135\" src=\"https:\/\/chester-consulting.jp\/wp-content\/uploads\/2019\/01\/03_teku31.png\" alt=\"\" width=\"342\" height=\"342\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku31.png 342w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku31-300x300.png 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku31-214x214.png 214w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/01\/03_teku31-260x260.png 260w\" sizes=\"(max-width: 342px) 100vw, 342px\" \/><\/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. \u7e04\u4f38\u3073\u3001\u7e04\u7e2e\u307f<\/a><\/li><\/ul><\/li><li><a href=\"#2\">2.\u7e04\u7e2e\u307f\u3057\u3066\u3044\u308b\u571f\u5730\u306e\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u70b9<\/a><ul><li><a href=\"#2-1\">2-1. \u6e2c\u91cf\u58eb\u306b\u3088\u308b\u5b9f\u6e2c\u304c\u5fc5\u8981\u304b\uff1f<\/a><\/li><li><a href=\"#2-2\">2-2. \u516c\u7c3f\u304b\u5b9f\u6e2c\u304b\uff1f<\/a><\/li><li><a href=\"#2-3\">2-3. \u7e04\u4f38\u3073\u3084\u7e04\u7e2e\u307f\u306b\u3069\u3046\u3059\u308c\u3070\u6c17\u4ed8\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u304b\uff1f<\/a><\/li><\/ul><\/li><li><a href=\"#3\">3.\u7e04\u4f38\u3073\u30fb\u7e04\u7e2e\u307f\u3057\u3066\u3044\u308b\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5<\/a><ul><li><a href=\"#3-1\">3-1.\u5b9f\u6e2c\u5730\u7a4d\u3067\u7533\u544a<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"1\">1.\u8a9e\u610f\u306e\u5b9a\u7fa9<\/span><\/h2>\n<h3><span id=\"1-1\">1-1. \u7e04\u4f38\u3073\u3001\u7e04\u7e2e\u307f<\/span><\/h3>\n<p>\u5b9f\u6e2c\u3057\u305f\u571f\u5730\u306e\u9762\u7a4d\u304c\u3001\u767b\u8a18\u7c3f\u306b\u8a18\u8f09\u3055\u308c\u305f\u767b\u8a18\u5730\u7a4d\u3088\u308a\u5c0f\u3055\u3044\u3053\u3068\u3092\u7e04\u7e2e\u307f\u3001\u5927\u304d\u3044\u3053\u3068\u3092\u7e04\u4f38\u3073\u3068\u3044\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u660e\u6cbb\u6642\u4ee3\u306e\u6e2c\u91cf\u6280\u8853\u306e\u672a\u719f\u3055\u3084\u3001\u79df\u7a0e\u8ca0\u62c5\u9003\u308c\u7b49\u304c\u767a\u751f\u539f\u56e0\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u5148\u7956\u4ee3\u3005\u76f8\u7d9a\u3057\u3066\u304d\u305f\u571f\u5730\u7b49\u3067\u5468\u8fba\u306b\u3082\u5b85\u5730\u958b\u767a\u7b49\u304c\u306a\u3055\u308c\u3066\u3044\u306a\u3044\u3088\u3046\u306a\u5730\u57df\u3067\u306f\u3001\u7e04\u4f38\u3073\u3084\u7e04\u7e2e\u307f\u306e\u571f\u5730\u304c\u6570\u591a\u304f\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<h2><span id=\"2\">2.\u7e04\u7e2e\u307f\u3057\u3066\u3044\u308b\u571f\u5730\u306e\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u70b9<\/span><\/h2>\n<h3><span id=\"2-1\">2-1. \u6e2c\u91cf\u58eb\u306b\u3088\u308b\u5b9f\u6e2c\u304c\u5fc5\u8981\u304b\uff1f<\/span><\/h3>\n<p>\u56fd\u7a0e\u5e81\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3067\u306f\u300c\u5b9f\u969b\u306e\u5730\u7a4d\u300d\u306b\u3088\u308b\u3053\u3068\u306e\u610f\u7fa9\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7167\u4f1a\u3068\u56de\u7b54\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<blockquote>\n<dl>\n<dt>\u3010\u7167\u4f1a\u8981\u65e8\u3011<\/dt>\n<dd>\u571f\u5730\u306e\u5730\u7a4d\u306f\u3001\u300c\u5b9f\u969b\u306e\u5730\u7a4d\u300d\u306b\u3088\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u5168\u3066\u306e\u571f\u5730\u306b\u3064\u3044\u3066\u3001\u5b9f\u6e2c\u3059\u308b\u3053\u3068\u3092\u8981\u6c42\u3057\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/dd>\n<dt>\u3010\u56de\u7b54\u8981\u65e8\u3011<\/dt>\n<dd>\u571f\u5730\u306e\u5730\u7a4d\u3092\u300c\u5b9f\u969b\u306e\u5730\u7a4d\u300d\u306b\u3088\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u53f0\u5e33\u5730\u7a4d\u3068\u5b9f\u969b\u5730\u7a4d\u3068\u304c\u7570\u306a\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u3001\u5b9f\u969b\u5730\u7a4d\u306b\u3088\u308b\u3053\u3068\u3068\u3059\u308b\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3092\u6253\u3061\u51fa\u3057\u305f\u3082\u306e\u3067\u3059\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u5168\u3066\u306e\u571f\u5730\u306b\u3064\u3044\u3066\u3001\u5b9f\u6e2c\u3092\u8981\u6c42\u3057\u3066\u3044\u308b\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3068\u3057\u3066\u306f\u3001\u7279\u306b\u7e04\u5ef6\u306e\u591a\u3044\u5c71\u6797\u7b49\u306b\u3064\u3044\u3066\u3001\u7acb\u6728\u306b\u95a2\u3059\u308b\u5b9f\u5730\u8abf\u67fb\u306e\u5b9f\u65bd\u3001\u822a\u7a7a\u5199\u771f\u306b\u3088\u308b\u5730\u7a4d\u306e\u6e2c\u5b9a\u3001\u305d\u306e\u5730\u57df\u306b\u304a\u3051\u308b\u5e73\u5747\u7684\u306a\u7e04\u5ef6\u5272\u5408\u306e\u9069\u7528\u7b49\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u3001\u5b9f\u969b\u5730\u7a4d\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3068\u3057\u3001\u305d\u308c\u3089\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u3082\u305d\u306e\u628a\u63e1\u304c\u3067\u304d\u306a\u3044\u3082\u306e\u3067\u3001\u53f0\u5e33\u5730\u7a4d\u306b\u3088\u308b\u3053\u3068\u304c\u4ed6\u306e\u571f\u5730\u3068\u306e\u8a55\u4fa1\u306e\u5747\u8861\u3092\u8457\u3057\u304f\u5931\u3059\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u6e2c\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff08<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/01\/05.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/01\/05.htm<\/a>\uff09<\/dd>\n<\/dl>\n<\/blockquote>\n<p>\u56fd\u7a0e\u5e81\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u304b\u3089\u3082\u3001\u5b9f\u969b\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u5b9f\u52d9\u306b\u304a\u3044\u3066\u3001\u5168\u3066\u306e\u571f\u5730\u306b\u3064\u3044\u3066\u306e\u5b9f\u6e2c\u306f\u5fc5\u8981\u306a\u3044\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u52d9\u4e0a\u3082\u6e2c\u91cf\u58eb\u306b\u3088\u308b\u5b9f\u6e2c\u3092\u3059\u308b\u3068\u8cbb\u7528\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u7a4d\u6975\u7684\u306b\u306f\u884c\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u8a55\u4fa1\u5bfe\u8c61\u5730\u304c\u58f2\u5374\u4e88\u5b9a\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u3068\u306f\u95a2\u4fc2\u306a\u304f\u6e2c\u91cf\u3059\u308b\u898b\u8fbc\u307f\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7533\u544a\u524d\u306b\u5b9f\u6e2c\u3092\u6e08\u307e\u305b\u3066\u304a\u304f\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-2\">2-2. 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id=\"2-3\">2-3. 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