{"id":5543,"date":"2019-04-17T09:00:00","date_gmt":"2019-04-17T00:00:00","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=5543"},"modified":"2023-06-26T15:44:56","modified_gmt":"2023-06-26T06:44:56","slug":"small-scale-residential-land-2","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/tokurei\/small-scale-residential-land-2-5543","title":{"rendered":"\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u3001\u914d\u5076\u8005\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u3067\u9069\u7528\u3059\u308b\u65b9\u304c\u826f\u3044\u5834\u5408"},"content":{"rendered":"<p><strong>\u3010\u8aac\u4f8b\u306e\u524d\u63d0\u6761\u4ef6\u3011<\/strong><br \/>\n\u88ab\u76f8\u7d9a\u4eba\uff21\u306e\u4e0d\u52d5\u7523\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u76f8\u7d9a\u4eba\u306f\u59bbB\u3068\u9577\u7537C\u3067\u3059\u3002\u571f\u5730\u7532\u306f\u59bbB\u3001\u571f\u5730\u4e59\u306f\u9577\u7537C\u3001\u305d\u308c\u4ee5\u5916\u306e\u8ca1\u7523\u306f\u6cd5\u5b9a\u76f8\u7d9a\u5272\u5408\u3067\u5206\u5272\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u571f\u5730\u7532\u306f\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3068\u3057\u3066\u3001\u571f\u5730\u4e59\u306f\u8cb8\u4ed8\u4e8b\u696d\u7528\u3068\u3057\u3066\u3001\u305d\u308c\u305e\u308c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\uff08\u4e0d\u52d5\u7523\uff09<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/04\/04_teku35_A.png\" alt=\"\" width=\"629\" height=\"263\" class=\"alignnone size-full wp-image-5544\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/04\/04_teku35_A.png 629w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/04\/04_teku35_A-300x125.png 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/04\/04_teku35_A-304x127.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/04\/04_teku35_A-282x118.png 282w\" sizes=\"(max-width: 629px) 100vw, 629px\" \/><\/p>\n<p>\uff08\u4e0d\u52d5\u7523\u4ee5\u5916\u306e\u8ca1\u7523\uff09<br \/>\n\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u30001\u5104\u5186<\/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. \u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u6982\u8981<\/a><\/li><li><a href=\"#2\">2. \u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6\u306e\u30dd\u30a4\u30f3\u30c8<\/a><ul><li><a href=\"#2-1\">2-1.\u5229\u7528\u8981\u4ef6<\/a><\/li><li><a href=\"#2-2\">2-2. \u53d6\u5f97\u8005\u8981\u4ef6<\/a><\/li><li><a href=\"#2-3\">2-3. \u7d99\u7d9a\u8981\u4ef6<\/a><\/li><li><a href=\"#2-4\">2-4. \u9650\u5ea6\u9762\u7a4d\u8981\u4ef6<\/a><\/li><li><a href=\"#2-5\">2-5. \u307e\u3068\u3081<\/a><\/li><\/ul><\/li><li><a href=\"#3\">3. \u672c\u8a2d\u4f8b\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u306e\u6bd4\u8f03<\/a><\/li><li><a href=\"#4\">4. \u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9078\u629e\u306b\u3064\u3044\u3066\u306e\u7559\u610f\u70b9<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1. \u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u6982\u8981<\/span><\/h2>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u76f8\u7d9a\u4eba\u304c\u3001\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5b85\u5730\u7b49\u3067\u3001\u305d\u306e\u76f8\u7d9a\u306e\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u88ab\u76f8\u7d9a\u4eba\u307e\u305f\u306f\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u304c\u3001\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u307e\u305f\u306f\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u3046\u3061\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u57fa\u3065\u304d\u9078\u629e\u3092\u3057\u305f\u3082\u306e\u306f\u3001\u9069\u7528\u9650\u5ea6\u9762\u7a4d\u307e\u3067\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u7b97\u5165\u3059\u3079\u304d\u4fa1\u984d\u3092\u3001\u4e00\u5b9a\u306e\u5272\u5408\u3067\u6e1b\u984d\u304c\u3067\u304d\u308b\u7279\u4f8b\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p><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\/small-scale-residential-land-2026\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u7acb\u6cd5\u8da3\u65e8\u3092\u89e3\u8aac\uff01<\/a><\/p>\n<h2><span id=\"2\">2. \u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6\u306e\u30dd\u30a4\u30f3\u30c8<\/span><\/h2>\n<h3><span id=\"2-1\">2-1.\u5229\u7528\u8981\u4ef6<\/span><\/h3>\n<p>\u76f8\u7d9a\u958b\u59cb\u76f4\u524d\u306b\u304a\u3044\u3066\u3001\u5bfe\u8c61\u5730\u304c\u3069\u306e\u3088\u3046\u306a\u5229\u7528\u3092\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u308c\u304c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5b85\u5730\u7b49\uff08&#9312;\u7279\u5b9a\u4e8b\u696d\u7528\u3001&#9313;\u7279\u5b9a\u5c45\u4f4f\u7528\u3001&#9314;\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u3001&#9315;\u8cb8\u4ed8\u4e8b\u696d\u7528\uff09\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5b85\u5730\u7b49\u3067\u3042\u308b\u3053\u3068<\/p>\n<h3><span id=\"2-2\">2-2. \u53d6\u5f97\u8005\u8981\u4ef6<\/span><\/h3>\n<p>\u4e00\u5b9a\u306e\u500b\u4eba\u304c\u3001\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<h3><span id=\"2-3\">2-3. \u7d99\u7d9a\u8981\u4ef6<\/span><\/h3>\n<p>\u76f8\u7d9a\u958b\u59cb\u304b\u3089\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u3001\u5bfe\u8c61\u5b85\u5730\u7b49\u3092\u6240\u6709\u53ca\u3073\u4e8b\u696d\u7d99\u7d9a\u307e\u305f\u306f\u5229\u7528\u7d99\u7d9a\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<h3><span id=\"2-4\">2-4. \u9650\u5ea6\u9762\u7a4d\u8981\u4ef6<\/span><\/h3>\n<p>\u4e00\u5b9a\u306e\u9650\u5ea6\u9762\u7a4d\u307e\u3067\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u5bfe\u8c61\u5730\u3092\u9078\u629e\u3057\u3066\u9069\u7528\u3059\u308b\u3053\u3068<\/p>\n<h3><span id=\"2-5\">2-5. \u307e\u3068\u3081<\/span><\/h3>\n<p>\u4e0a\u8a182-1.\uff5e2-4.\u306e\u3068\u304a\u308a\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3001\u307e\u305a\u306f\u76f8\u7d9a\u8ca1\u7523\u3068\u306a\u308b\u4e0d\u52d5\u7523\u304c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5b85\u5730\u7b49\u306e\u3044\u305a\u308c\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306b\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3059\u308b\u8005\u304c\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3059\u72b6\u614b\u3067\u5bfe\u8c61\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u3001\u3068\u3044\u3046\u691c\u8a0e\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u5f53\u8a72\u7279\u4f8b\u306e\u9069\u7528\u53ef\u80fd\u306a\u5b85\u5730\u7b49\u306e\u4e00\u89a7\u304b\u3089\u3001\u9069\u7528\u9650\u5ea6\u9762\u7a4d\u307e\u3067\u7d44\u307f\u5408\u308f\u305b\u3066\u3001\u6700\u7d42\u7684\u306b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u76f8\u7d9a\u767a\u751f\u5f8c\u306b\u304a\u3044\u3066\u76f8\u7d9a\u7a0e\u306e\u984d\u3092\u4f4e\u304f\u3059\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u306e\u3072\u3068\u3064\u3068\u3057\u3066\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u3044\u304b\u306b\u5229\u7528\u3059\u308b\u304b\u3001\u3068\u3044\u3046\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<br \/>\n\u305d\u3057\u3066\u3001\u907a\u7523\u5206\u5272\u306e\u5185\u5bb9\u6b21\u7b2c\u3067\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u53ef\u5426\u304c\u6c7a\u307e\u308a\u307e\u3059\u306e\u3067\u3001\u5206\u5272\u65b9\u6cd5\u3092\u5de5\u592b\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u984d\u306b\u5f71\u97ff\u304c\u3042\u308b\u3053\u3068\u3092\u610f\u8b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"3\">3. \u672c\u8a2d\u4f8b\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u306e\u6bd4\u8f03<\/span><\/h2>\n<p>\uff08\u5358\u4f4d\uff1a\u4e07\u5186\uff09<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/04\/04_teku35_B.png\" alt=\"\" width=\"629\" height=\"480\" class=\"alignnone size-full wp-image-5545\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/04\/04_teku35_B.png 629w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/04\/04_teku35_B-300x229.png 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/04\/04_teku35_B-280x214.png 280w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/04\/04_teku35_B-282x215.png 282w\" sizes=\"(max-width: 629px) 100vw, 629px\" 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