{"id":800,"date":"2017-02-07T19:35:17","date_gmt":"2017-02-07T10:35:17","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=800"},"modified":"2023-08-08T15:40:27","modified_gmt":"2023-08-08T06:40:27","slug":"parking-lot","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/parking-lot-800","title":{"rendered":"\u8cb8\u99d0\u8eca\u5834\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u308b\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\uff13\u30d1\u30bf\u30fc\u30f3"},"content":{"rendered":"<p>\u6240\u6709\u3057\u3066\u3044\u308b\u571f\u5730\u3092\u6709\u52b9\u6d3b\u7528\u3057\u305f\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u99d0\u8eca\u5834\u7d4c\u55b6\u3092\u3057\u3066\u3044\u308b\u3053\u3068\u306f\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u76f8\u7d9a\u8ca1\u7523\u306e\u8a55\u4fa1\u3092\u3059\u308b\u969b\u306f\u3001\u9752\u7a7a\u99d0\u8eca\u5834\u3068\u3057\u3066\u8cb8\u3057\u4ed8\u3051\u3066\u3044\u308b\u306e\u304b\u3001\u571f\u5730\u3092\u696d\u8005\u306b\u8cb8\u3057\u4ed8\u3051\u3066\u696d\u8005\u304c\u30a2\u30b9\u30d5\u30a1\u30eb\u30c8\u7b49\u306e\u65bd\u8a2d\u3092\u9020\u3063\u3066\u3044\u308b\u306e\u304b\u306a\u3069\u306e\u72b6\u6cc1\u306b\u3088\u308a\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u3067\u306f\u4ee5\u4e0b\u3067\u5177\u4f53\u7684\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/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. \u571f\u5730\u6240\u6709\u8005\u81ea\u8eab\u304c\u30a2\u30b9\u30d5\u30a1\u30eb\u30c8\u8217\u88c5\u7b49\u306e\u8a2d\u7f6e\u3092\u3057\u3066\u3044\u308b\u5834\u5408<\/a><\/li><li><a href=\"#2\">2. \u571f\u5730\u3092\u501f\u308a\u3066\u3044\u308b\u8005\u304c\u30a2\u30b9\u30d5\u30a1\u30eb\u30c8\u8217\u88c5\u7b49\u306e\u8a2d\u7f6e\u3092\u3057\u3066\u3044\u308b\u5834\u5408<\/a><ul><li><a href=\"#2-1\">2-1.\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u6a29\u5229\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u76f8\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u8cc3\u501f\u6a29<\/a><\/li><li><a href=\"#2-2\">2-2.\u305d\u308c\u4ee5\u5916\u306e\u8cc3\u501f\u6a29<\/a><\/li><\/ul><\/li><li><a href=\"#3\">3. \u8cb8\u3057\u30d3\u30eb\u3084\u30de\u30f3\u30b7\u30e7\u30f3\u3001\u5e97\u8217\u68df\u306e\u5c02\u7528\u99d0\u8eca\u5834\u306e\u5834\u5408<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1. \u571f\u5730\u6240\u6709\u8005\u81ea\u8eab\u304c\u30a2\u30b9\u30d5\u30a1\u30eb\u30c8\u8217\u88c5\u7b49\u306e\u8a2d\u7f6e\u3092\u3057\u3066\u3044\u308b\u5834\u5408<\/span><\/h2>\n<p>\u571f\u5730\u6240\u6709\u8005\u304c\u3001\u6240\u6709\u3057\u3066\u3044\u308b\u571f\u5730\u3092\u305d\u306e\u307e\u307e\u3082\u3057\u304f\u306f\u30a2\u30b9\u30d5\u30a1\u30eb\u30c8\u8217\u88c5\u3084\u30d5\u30a7\u30f3\u30b9\u7b49\u306e\u8a2d\u7f6e\u3092\u3057\u3066\u3001\u8cb8\u99d0\u8eca\u5834\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u969b\u306f\u81ea\u7528\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p>\u99d0\u8eca\u5834\u7d4c\u55b6\u3092\u3059\u308b\u3053\u3068\u306f\u305d\u306e\u5834\u6240\u3067\u81ea\u52d5\u8eca\u306e\u4fdd\u7ba1\u3092\u5f15\u304d\u53d7\u3051\u308b\u5951\u7d04\u3067\u3042\u308a\u3001\u571f\u5730\u306e\u5229\u7528\u305d\u306e\u3082\u306e\u3092\u76ee\u7684\u3068\u3057\u305f\u8cc3\u8cb8\u501f\u5951\u7d04\u3068\u306f\u672c\u8cea\u7684\u306b\u7570\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u3001\u99d0\u8eca\u5834\u306e\u5229\u7528\u6a29\u304c\u571f\u5730\u81ea\u4f53\u306b\u53ca\u3076\u3082\u306e\u3067\u306f\u306a\u3044\u3068\u3055\u308c\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306e\u8cb8\u99d0\u8eca\u5834\u306e\u5f62\u614b\u3068\u3057\u3066\u3001\u9752\u7a7a\u99d0\u8eca\u5834\u3084\u30a2\u30b9\u30d5\u30a1\u30eb\u30c8\u3092\u65bd\u3057\u305f\u5f62\u614b\u304c\u8003\u3048\u3089\u308c\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u3069\u3061\u3089\u306b\u3057\u3066\u3082\u81ea\u7528\u5730\u3067\u306e\u8a55\u4fa1\u306b\u306a\u308b\u3053\u3068\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u304c\u3001\u30a2\u30b9\u30d5\u30a1\u30eb\u30c8\u3084\u7802\u5229\u3092\u65bd\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u69cb\u7bc9\u7269\u306e\u6577\u5730\u3068\u3057\u3066\u5229\u7528\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u8a55\u4fa1\u6e1b\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\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\/parking-lot-4-5864\">\u9752\u7a7a\u99d0\u8eca\u5834\u3092\u55b6\u3093\u3067\u3044\u308b\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u5bfe\u7b56<\/a><\/p>\n<h2><span id=\"2\">2. \u571f\u5730\u3092\u501f\u308a\u3066\u3044\u308b\u8005\u304c\u30a2\u30b9\u30d5\u30a1\u30eb\u30c8\u8217\u88c5\u7b49\u306e\u8a2d\u7f6e\u3092\u3057\u3066\u3044\u308b\u5834\u5408<\/span><\/h2>\n<p>\u4e00\u65b9\u3001\u571f\u5730\u3092\u4e8b\u696d\u8005\u306b\u8cb8\u3057\u4ed8\u3051\u3066\u4e8b\u696d\u8005\u304c\u30a2\u30b9\u30d5\u30a1\u30eb\u30c8\u8217\u88c5\u3084\u305d\u306e\u4ed6\u99d0\u8eca\u5834\u8a2d\u5099\u7b49\u306e\u8a2d\u7f6e\u3092\u65bd\u3057\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306f\u3001\u571f\u5730\u306e\u6240\u6709\u8005\u81ea\u3089\u304c\u99d0\u8eca\u5834\u7d4c\u55b6\u3092\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u571f\u5730\u306e\u8cc3\u8cb8\u501f\u3068\u3057\u3066\u8003\u3048\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u571f\u5730\u306e\u81ea\u7528\u5730\u8a55\u4fa1\u984d\u304b\u3089\u8cc3\u501f\u6a29\u306e\u4fa1\u984d\u3092\u63a7\u9664\u3057\u305f\u984d\u304c\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u63a7\u9664\u3067\u304d\u308b\u8cc3\u501f\u6a29\u4fa1\u984d\u306f\u3001\u6b21\u306e2\u30d1\u30bf\u30fc\u30f3\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-1\">2-1.\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u6a29\u5229\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u76f8\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u8cc3\u501f\u6a29<\/span><\/h3>\n<p>\u8cc3\u501f\u6a29\u306e\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3084\u3001\u5bfe\u4fa1\u3068\u3057\u3066\u6a29\u5229\u91d1\u3084\u4e00\u6642\u91d1\u306e\u652f\u6255\u3044\u304c\u3042\u308b\u3082\u306e\u3001\u5805\u56fa\u306a\u69cb\u7bc9\u7269\u306e\u6240\u6709\u3092\u76ee\u7684\u3068\u3059\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<blockquote><p>\u63a7\u9664\u3067\u304d\u308b\u4fa1\u984d\uff1d\u81ea\u7528\u5730\u8a55\u4fa1\u984d\u00d7\u8cc3\u501f\u6a29\u306e\u6b8b\u5b58\u671f\u9593\u306b\u5fdc\u3058\u305d\u306e\u8cc3\u501f\u6a29\u304c\u5730\u4e0a\u6a29\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306e\u6cd5\u5b9a\u5730\u4e0a\u6a29\u5272\u5408\u307e\u305f\u306f\u501f\u5730\u6a29\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306e\u501f\u5730\u6a29\u5272\u5408\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u5272\u5408<\/p><\/blockquote>\n<p>\uff1c\u8cc3\u501f\u6a29\u306e\u6b8b\u5b58\u671f\u9593\u306b\u3088\u308b\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u4fa1\u683c\u306b\u4e57\u3058\u308b\u5272\u5408\uff1e<br \/>\n5\u5e74\u4ee5\u4e0b\uff1a5\uff05<br \/>\n5\u5e74\u8d8510\u5e74\u4ee5\u4e0b\uff1a10\uff05<br \/>\n10\u5e74\u8d8515\u5e74\u4ee5\u4e0b\uff1a15\uff05<br \/>\n15\u5e74\u8d85\uff1a20\uff05<\/p>\n<p>\u305f\u3060\u3057\u3001\u5730\u4e0a\u6a29\u306f\u975e\u5e38\u306b\u5f37\u3044\u6a29\u5229\u3067\u3042\u308b\u305f\u3081\u5b9f\u52d9\u7684\u306b\u306f\u307b\u3068\u3093\u3069\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u822c\u7684\u306b\u306f\u6b21\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u305f\u984d\u3092\u501f\u5730\u6a29\u306e\u4fa1\u984d\u3068\u3057\u3066\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u591a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-2\">2-2.\u305d\u308c\u4ee5\u5916\u306e\u8cc3\u501f\u6a29<\/span><\/h3>\n<p>\u4e0a\u8a18\u4ee5\u5916\u306e\u5834\u5408\u3001\u81ea\u7528\u5730\u8a55\u4fa1\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u984d\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<blockquote><p>\u63a7\u9664\u3067\u304d\u308b\u4fa1\u984d\uff1d\u81ea\u7528\u5730\u8a55\u4fa1\u984d\u00d7\u8cc3\u501f\u6a29\u306e\u6b8b\u5b58\u671f\u9593\u306b\u5fdc\u3058\u305d\u306e\u8cc3\u501f\u6a29\u304c\u5730\u4e0a\u6a29\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306e\u6cd5\u5b9a\u5730\u4e0a\u6a29\u5272\u5408\u306e2\u5206\u306e1\u306b\u76f8\u5f53\u3059\u308b\u5272\u5408<\/p><\/blockquote>\n<p>\u8cc3\u501f\u6a29\u306e\u6b8b\u5b58\u671f\u9593\u306b\u3088\u308b\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u4fa1\u683c\u306b\u4e57\u3058\u308b\u5272\u5408<br \/>\n5\u5e74\u4ee5\u4e0b\uff1a2.5\uff05<br \/>\n5\u5e74\u8d8510\u5e74\u4ee5\u4e0b\uff1a5.0\uff05<br 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