{"id":5807,"date":"2019-07-10T09:00:35","date_gmt":"2019-07-10T00:00:35","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=5807"},"modified":"2023-07-07T14:56:15","modified_gmt":"2023-07-07T05:56:15","slug":"two-family-home","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/tokurei\/two-family-home-5807","title":{"rendered":"\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306b\u4f4f\u3093\u3067\u3044\u308b\u5834\u5408\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528"},"content":{"rendered":"<p><strong>\u3010\u8aac\u4f8b\u306e\u524d\u63d0\u6761\u4ef6\u3011<\/strong><br \/>\n\u88ab\u76f8\u7d9a\u4eba\u306e\u6577\u5730\u306b\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u3092\u5efa\u3066\u3001\u63a8\u5b9a\u88ab\u76f8\u7d9a\u4ebaA\u3068\u9577\u7537B\u306e\u5bb6\u65cf\u304c\u5c45\u4f4f\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002<br \/>\n\u8a2d\u8a08\u3067\u306f\u5efa\u7269\u5185\u90e8\u3067\u306f\u884c\u304d\u6765\u306f\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u4e00\u968e\u90e8\u5206\u306fA\u3068\u914d\u5076\u8005\u304c\u3001\u4e8c\u968e\u90e8\u5206\u306fB\u4e16\u5e2f\u304c\u305d\u308c\u305e\u308c\u5c45\u4f4f\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002<br \/>\n\u767b\u8a18\u3092\u5171\u6709\u767b\u8a18\u306b\u3059\u308b\u304b\u3001\u533a\u5206\u6240\u6709\u767b\u8a18\u306b\u3059\u308b\u304b\u3092\u691c\u8a0e\u4e2d\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-5808\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/07\/04_\u30c6\u30af\uff13\uff18-img01.jpg\" alt=\"\" width=\"420\" height=\"450\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/07\/04_\u30c6\u30af\uff13\uff18-img01.jpg 420w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/07\/04_\u30c6\u30af\uff13\uff18-img01-280x300.jpg 280w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/07\/04_\u30c6\u30af\uff13\uff18-img01-200x214.jpg 200w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2019\/07\/04_\u30c6\u30af\uff13\uff18-img01-243x260.jpg 243w\" sizes=\"(max-width: 420px) 100vw, 420px\" \/><\/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. \u4e8c\u4e16\u5e2f\u4f4f\u5b85\u3068\u7a0e\u306e\u6982\u8981<\/a><\/li><li><a href=\"#2\">2. \u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306e\u95a2\u4fc2<\/a><\/li><li><a href=\"#3\">3. \u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u4e0a\u3067\u306e\u30dd\u30a4\u30f3\u30c8<\/a><\/li><li><a href=\"#4\">4. \u8aac\u4f8b\u306e\u8a55\u4fa1\u8a08\u7b97<\/a><ul><li><a href=\"#4-1\">4-1. \u5bfe\u7b56\u524d\uff08\u533a\u5206\u6240\u6709\u767b\u8a18\uff09<\/a><\/li><li><a href=\"#4-2\">4-2. \u5bfe\u7b56\u5f8c<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"1\">1. \u4e8c\u4e16\u5e2f\u4f4f\u5b85\u3068\u7a0e\u306e\u6982\u8981<\/span><\/h2>\n<p>\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306f\u3001\u5916\u898b\u306f1\u3064\u306e\u5efa\u7269\u3092\u4e8c\u4e16\u5e2f\u3067\u4f7f\u7528\u3057\u3001\u5404\u4e16\u5e2f\u304c\u305d\u308c\u305e\u308c\u30ad\u30c3\u30c1\u30f3\u3084\u30c8\u30a4\u30ec\u3001\u304a\u98a8\u5442\u306a\u3069\u306e\u751f\u6d3b\u5fc5\u9700\u8a2d\u5099\u3092\u5206\u96e2\u3067\u304d\u307e\u3059\u3002\u672c\u8a2d\u4f8b\u306e\u3088\u3046\u306b\u3001\u5185\u90e8\u3067\u884c\u304d\u6765\u304c\u3067\u304d\u306a\u3044\u3088\u3046\u306b\u5404\u4e16\u5e2f\u7a7a\u9593\u304c\u5b8c\u5168\u306b\u5206\u96e2\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u30011\u968e\u306f\u63a8\u5b9a\u88ab\u76f8\u7d9a\u4ebaA\u30012\u968e\u306f\u9577\u7537B\u3068\u3044\u3063\u305f\u3088\u3046\u306b\u3001\u533a\u5206\u6240\u6709\u767b\u8a18\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u533a\u5206\u6240\u6709\u767b\u8a18\u3092\u3057\u305f\u5834\u5408\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u3084\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u306e\u9069\u7528\u306f\u3001\u767b\u8a18\u533a\u5206\u5efa\u7269\u3054\u3068\u306b\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u76f8\u7d9a\u7a0e\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u8003\u3048\u305f\u5834\u5408\u3001\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u304c\u533a\u5206\u6240\u6709\u767b\u8a18\u3067\u3042\u308b\u5834\u5408\u3001\u88ab\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u304c\u5c45\u4f4f\u3057\u3066\u3044\u305f\u5efa\u7269\u306b\u5bfe\u5fdc\u3059\u308b\u571f\u5730\u90e8\u5206\u306f\u3001\u5f53\u8a72\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h2><span id=\"2\">2. \u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306e\u95a2\u4fc2<\/span><\/h2>\n<p>\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306e\u6577\u5730\u3067\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3068\u3057\u3066\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u3001\u554f\u984c\u3068\u306a\u308b\u306e\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7bc4\u56f2\u306f\u3069\u3053\u307e\u3067\u53ca\u3076\u306e\u304b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002<br \/>\n\u672c\u8a2d\u4f8b\u306e\u3088\u3046\u306b\u9577\u7537B\u304c\u5c45\u4f4f\u3057\u3066\u3044\u308b\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u6577\u5730\u306f\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3057\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u304c\u30dd\u30a4\u30f3\u30c8\u306a\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u5185\u90e8\u3067\u884c\u304d\u6765\u304c\u3067\u304d\u308b\u69cb\u9020\u3067\u5efa\u7269\u304c\u5358\u72ec\u767b\u8a18\u307e\u305f\u306f\u5171\u6709\u767b\u8a18\u3067\u3042\u308b\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306f\u3001\u6577\u5730\u5168\u4f53\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u5185\u90e8\u3067\u884c\u304d\u6765\u304c\u3067\u306a\u3044\u69cb\u9020\u3067\u5efa\u7269\u304c\u5358\u72ec\u767b\u8a18\u307e\u305f\u306f\u5171\u6709\u767b\u8a18\u3067\u3042\u308b\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u3082\u3001\u69cb\u9020\u4e0a\u306f\u305d\u308c\u305e\u308c\u5358\u72ec\u3067\u767b\u8a18\u53ef\u80fd\u306a\u72b6\u614b\u3067\u3059\u304c\u3001\u540c\u5c45\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u90e8\u5206\u306e\u6577\u5730\u3082\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u542b\u307f\u307e\u3059\u3002<\/p>\n<p>\u5185\u90e8\u3067\u884c\u304d\u6765\u304c\u3067\u306a\u3044\u69cb\u9020\u3067\u5efa\u7269\u304c\u533a\u5206\u6240\u6709\u767b\u8a18\u3067\u3042\u308b\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306f\u3001\u4e00\u68df\u306e\u5efa\u7269\u306e\u6577\u5730\u5168\u4f53\u3092\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u306e\u6577\u5730\u3068\u5224\u5b9a\u305b\u305a\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u5c45\u4f4f\u3057\u3066\u3044\u305f\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u6577\u5730\u3060\u3051\u304c\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u4e00\u68df\u306e\u5efa\u7269\u306b\u4f4f\u3093\u3067\u3044\u308b\u89aa\u65cf\u304c\u3001\u751f\u8a08\u4e00\u89aa\u65cf\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u90e8\u5206\u3082\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u306e\u6577\u5730\u3068\u3057\u3066\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3057\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u533a\u5206\u6240\u6709\u767b\u8a18\u3092\u884c\u3044\u3001\u884c\u304d\u6765\u3082\u3067\u304d\u306a\u3044\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306b\u4f4f\u3080\u5bb6\u65cf\u306f\u3001\u72ec\u7acb\u6027\u304c\u5f37\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u751f\u8a08\u4e00\u3067\u3042\u308b\u53ef\u80fd\u6027\u306f\u4f4e\u3044\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3067\u3057\u3087\u3046\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\/household-economy-2046\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u300c\u751f\u8a08\u3092\u4e00\u300d\u306e\u610f\u5473<\/a><\/p>\n<h2><span id=\"3\">3. \u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u4e0a\u3067\u306e\u30dd\u30a4\u30f3\u30c8<\/span><\/h2>\n<p>\u65e2\u306b\u533a\u5206\u6240\u6709\u767b\u8a18\u3057\u3066\u3044\u308b\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u3092\u3001\u5171\u6709\u767b\u8a18\u306e\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306b\u5909\u66f4\u3059\u308b\u767b\u8a18\uff08\u300c\u533a\u5206\u5efa\u7269\u5408\u4f75\u767b\u8a18\u300d\u3068\u3044\u3044\u307e\u3059\u3002\uff09\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u304c\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u304c\u4e0d\u52d5\u7523\u767b\u8a18\u6cd5\u7b2c56\u6761\u306b\u304a\u3044\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5408\u4f75\u3057\u3088\u3046\u3068\u3059\u308b\u5efa\u7269\u306e1\u968e\u90e8\u5206\u30682\u968e\u90e8\u5206\u306e\u6240\u6709\u8005\u306f\u540c\u4e00\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3064\u307e\u308a\u3001\u73fe\u6642\u70b9\u30671\u968e\u306e\u6240\u6709\u8005\u304c\u63a8\u5b9a\u88ab\u76f8\u7d9a\u4ebaA\u30012\u968e\u304c\u9577\u7537C\u3067\u3042\u308b\u5834\u5408\u3001\u5404\u968e\u306e\u6240\u6709\u8005\u3092\u540c\u4e00\u306b\u3059\u308b\u305f\u3081\u306b\u3001A\u3068C\u3068\u306e\u9593\u3067\u4ea4\u63db\u7b49\u306e\u624b\u7d9a\u304d\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u5171\u6709\u767b\u8a18\u306b\u5909\u66f4\u3059\u308b\u5834\u5408\u306f\u5404\u6240\u6709\u8005\u306e\u5f53\u521d\u306e\u51fa\u8cc7\u5272\u5408\u3068\u6301\u5206\u5272\u5408\u3092\u540c\u4e00\u306b\u3057\u306a\u3051\u308c\u3070\u3001\u8d08\u4e0e\u3068\u6307\u6458\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3055\u3089\u306b\u3001\u7532\u3068\u9577\u7537C\u304c\u305d\u308c\u305e\u308c\u306b\u30ed\u30fc\u30f3\u3092\u7d44\u3093\u3067\u3044\u305f\u5834\u5408\u306f\u3001\u30ed\u30fc\u30f3\u3092\u5408\u7b97\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u305f\u3081\u3001\u3069\u3061\u3089\u304b\u304c\u5b8c\u6e08\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u533a\u5206\u6240\u6709\u767b\u8a18\u3092\u89e3\u6d88\u3059\u308b\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u8efd\u6e1b\u30e1\u30ea\u30c3\u30c8\u3092\u8d85\u3048\u308b\u3050\u3089\u3044\u306e\u7d4c\u8cbb\u304c\u304b\u304b\u3089\u306a\u3044\u304b\u3069\u3046\u304b\u3001\u4e8b\u524d\u306b\u5341\u5206\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"4\">4. \u8aac\u4f8b\u306e\u8a55\u4fa1\u8a08\u7b97<\/span><\/h2>\n<h3><span id=\"4-1\">4-1. \u5bfe\u7b56\u524d\uff08\u533a\u5206\u6240\u6709\u767b\u8a18\uff09<\/span><\/h3>\n<p style=\"margin-bottom: 0;\"><strong>&#9312;A\u306b\u5bfe\u5fdc\u3059\u308b\u571f\u5730\u306e\u8a55\u4fa1\u984d<\/strong><\/p>\n<div class=\"fractionDiv\">\n<table style=\"margin-bottom:0; table-layout: fixed; width:300px;\">\n<tbody class=\"fractionTbody\">\n<tr>\n<td rowspan=\"2\" style=\"padding:0 0.5em 0 1em; width:33px;\">50,000\u5343\u5186\u00d7<\/td>\n<td style=\"text-align:center; padding:0; width:7px;\">1<\/td>\n<td rowspan=\"2\" width=\"40\" style=\"padding:0 0 0 0.5em;\">\u00d7 (1\uff0d0.8) \uff1d 5,000\u5343\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"border-top: 1px solid #000; text-align:center; padding:2px 6px 0 6px; width:7px;\">2<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span class=\"fractionPcHidden\">\u203b\u898b\u5207\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u53f3\u306b\u30b9\u30ef\u30a4\u30d7\u3057\u3066\u304f\u3060\u3055\u3044<\/span><\/p>\n<p style=\"margin-bottom: 0;\"><strong>&#9313;B\u306b\u5bfe\u3059\u308b\u571f\u5730\u306e\u8a55\u4fa1\u984d<\/strong><\/p>\n<div class=\"fractionDiv\">\n<table style=\"margin-bottom:0; table-layout: fixed; width:300px;\">\n<tbody class=\"fractionTbody\">\n<tr>\n<td rowspan=\"2\" style=\"padding:0 0.5em 0 1em; width:33px;\">50,000\u5343\u5186 \u00d7 <\/td>\n<td style=\"text-align:center; padding:0; width:7px;\">1<\/td>\n<td rowspan=\"2\" width=\"40\" style=\"padding:0 0 0 0.5em;\">\uff1d 25,000\u5343\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"border-top: 1px solid #000; text-align:center; padding:2px 6px 0 6px; width:7px;\">2<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span class=\"fractionPcHidden\">\u203b\u898b\u5207\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u53f3\u306b\u30b9\u30ef\u30a4\u30d7\u3057\u3066\u304f\u3060\u3055\u3044<\/span><br \/>\n<strong>\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u5168\u4f53\u306e\u8a55\u4fa1\u984d<\/strong><br \/>\n&#9312;\uff0b&#9313;\uff1d30,000\u5343\u5186<\/p>\n<h3><span id=\"4-2\">4-2. \u5bfe\u7b56\u5f8c<\/span><\/h3>\n<p style=\"margin-bottom: 0;\"><strong>&#9312;A\u306b\u5bfe\u5fdc\u3059\u308b\u571f\u5730\u306e\u8a55\u4fa1\u984d<\/strong><\/p>\n<div class=\"fractionDiv\">\n<table style=\"margin-bottom:0; table-layout: fixed; width:300px;\">\n<tbody class=\"fractionTbody\">\n<tr>\n<td rowspan=\"2\" style=\"padding:0 0.5em 0 1em; width:33px;\">50,000\u5343\u5186\u00d7<\/td>\n<td style=\"text-align:center; padding:0; width:7px;\">1<\/td>\n<td rowspan=\"2\" width=\"40\" style=\"padding:0 0 0 0.5em;\">\u00d7 (1\uff0d0.8) \uff1d 5,000\u5343\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"border-top: 1px solid #000; text-align:center; padding:2px 6px 0 6px; width:7px;\">2<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span class=\"fractionPcHidden\">\u203b\u898b\u5207\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u53f3\u306b\u30b9\u30ef\u30a4\u30d7\u3057\u3066\u304f\u3060\u3055\u3044<\/span><\/p>\n<p style=\"margin-bottom: 0;\"><strong>&#9313;B\u306b\u5bfe\u3059\u308b\u571f\u5730\u306e\u8a55\u4fa1\u984d<\/strong><\/p>\n<div class=\"fractionDiv\">\n<table style=\"margin-bottom:0; table-layout: fixed; width:300px;\">\n<tbody class=\"fractionTbody\">\n<tr>\n<td rowspan=\"2\" style=\"padding:0 0.5em 0 1em; width:33px;\">50,000\u5343\u5186\u00d7<\/td>\n<td style=\"text-align:center; padding:0; width:7px;\">1<\/td>\n<td rowspan=\"2\" width=\"40\" style=\"padding:0 0 0 0.5em;\">\u00d7 (1\uff0d0.8) \uff1d 5,000\u5343\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"border-top: 1px solid #000; text-align:center; padding:2px 6px 0 6px; width:7px;\">2<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span class=\"fractionPcHidden\">\u203b\u898b\u5207\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u53f3\u306b\u30b9\u30ef\u30a4\u30d7\u3057\u3066\u304f\u3060\u3055\u3044<\/span><\/p>\n<p><strong>\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u5168\u4f53\u306e\u8a55\u4fa1\u984d<\/strong><br 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