{"id":869,"date":"2017-02-12T12:36:43","date_gmt":"2017-02-12T03:36:43","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=869"},"modified":"2023-08-08T15:30:18","modified_gmt":"2023-08-08T06:30:18","slug":"tax-exempt-property","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/souzoku-other\/tax-exempt-property-869","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e\u975e\u8ab2\u7a0e\u8ca1\u7523\u3092\u7a0e\u7406\u58eb\u304c\u7d39\u4ecb"},"content":{"rendered":"<p>\u89aa\u65cf\u304c\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u60b2\u3057\u3093\u3067\u3070\u304b\u308a\u3082\u3044\u3089\u308c\u307e\u305b\u3093\u3002\u76f8\u7d9a\u7a0e\u306a\u3069\u7a0e\u91d1\u4e0a\u306e\u624b\u7d9a\u304d\u3082\u3057\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\u305f\u3081\u3067\u3059\u3002\u76f8\u7d9a\u7a0e\u304c\u5c11\u3057\u3067\u3082\u6e1b\u7a0e\u3067\u304d\u305f\u3089\u3046\u308c\u3057\u3044\u3001\u305d\u3093\u306a\u65b9\u3082\u5c11\u306a\u304f\u306a\u3044\u3067\u3057\u3087\u3046\u3002\u3044\u3063\u305f\u3044\u3069\u306e\u3088\u3046\u306a\u8ca1\u7523\u3084\u6761\u4ef6\u3067\u3042\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\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. \u76f8\u7d9a\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u8ca1\u7523\u306e\u4e00\u89a7\u3068\u8aac\u660e<\/a><ul><li><a href=\"#1-1\">1-1. \u65e5\u5e38\u793c\u62dd\u3092\u3059\u308b\u3082\u306e<\/a><\/li><li><a href=\"#1-2\">1-2. \u516c\u76ca\u4e8b\u696d\u306e\u305f\u3081\u306b\u4f7f\u308f\u308c\u308b\u8ca1\u7523<\/a><\/li><li><a href=\"#1-3\">1-3. \u5fc3\u8eab\u969c\u5bb3\u8005\u306e\u305f\u3081\u306e\u7d66\u4ed8\u91d1\u3092\u53d7\u3051\u308b\u6a29\u5229<\/a><\/li><li><a href=\"#1-4\">1-4. \u4e00\u5b9a\u984d\u306e\u751f\u547d\u4fdd\u967a\u91d1\u3068\u9000\u8077\u91d1<\/a><\/li><li><a href=\"#1-5\">1-5. \u500b\u4eba\u7d4c\u55b6\u306e\u5e7c\u7a1a\u5712\u4e8b\u696d\u306b\u5229\u7528\u3055\u308c\u3066\u3044\u305f\u8ca1\u7523<\/a><\/li><li><a href=\"#1-6\">1-6. \u516c\u76ca\u3092\u76ee\u7684\u3068\u3057\u305f\u5bc4\u4ed8\u3084\u516c\u76ca\u4fe1\u8a17<\/a><\/li><li><a href=\"#1-7\">1-7. \u4ea4\u901a\u4e8b\u6545\u6b7b\u306b\u3088\u308a\u53d7\u3051\u53d6\u3063\u305f\u640d\u5bb3\u8ce0\u511f\u91d1<\/a><\/li><\/ul><\/li><li><a href=\"#2\">2.\u751f\u547d\u4fdd\u967a\u91d1\u3084\u9000\u8077\u91d1\u306b\u3082\u76f8\u7d9a\u7a0e\u304c\u4e00\u5b9a\u984d\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u67a0\u304c\u3042\u308b<\/a><\/li><li><a href=\"#3\">3.\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1. \u76f8\u7d9a\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u8ca1\u7523\u306e\u4e00\u89a7\u3068\u8aac\u660e<\/span><\/h2>\n<h3><span id=\"1-1\">1-1. \u65e5\u5e38\u793c\u62dd\u3092\u3059\u308b\u3082\u306e<\/span><\/h3>\n<p>\u4fe1\u4ef0\u3057\u3066\u3044\u308b\u5b97\u6559\u3067\u3001\u65e5\u5e38\u7684\u306b\u793c\u62dd\u3092\u3057\u3066\u3044\u308b\u3082\u306e\u306f\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u5893\u5730\u3084\u5893\u77f3\u306a\u3069\u304a\u5893\u306b\u95a2\u3059\u308b\u3082\u306e\u3001\u4ecf\u58c7\u3084\u795e\u68da\u3001\u307e\u305f\u3001\u305d\u3053\u306b\u796d\u308b\u3082\u306e\u306a\u3069\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u6295\u8cc7\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u3084\u3001\u5546\u54c1\u3068\u3057\u3066\u6240\u6709\u3057\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306f\u3053\u306e\u9650\u308a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f8b\u3048\u3070\u3001\u9aa8\u3068\u3046\u7684\u306a\u4fa1\u5024\u306e\u3042\u308b\u4ecf\u5177\u3084\u4ecf\u50cf\u306a\u3069\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"1-2\">1-2. \u516c\u76ca\u4e8b\u696d\u306e\u305f\u3081\u306b\u4f7f\u308f\u308c\u308b\u8ca1\u7523<\/span><\/h3>\n<p>\u78ba\u5b9f\u306b\u516c\u76ca\u3092\u76ee\u7684\u3068\u3057\u305f\u4e8b\u696d\u306b\u4f7f\u308f\u308c\u308b\u8ca1\u7523\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u516c\u76ca\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308c\u3070\u3069\u306e\u3088\u3046\u306a\u4e8b\u696d\u3067\u3082\u3088\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e8b\u696d\u306e\u7a2e\u985e\u30fb\u898f\u6a21\u30fb\u904b\u55b6\u306e3\u70b9\u306b\u304a\u3044\u3066\u3001\u516c\u76ca\u304c\u5897\u9032\u3059\u308b\u4e8b\u696d\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7a2e\u985e\u3068\u3057\u3066\u306f\u3001\u5b97\u6559\u3001\u793e\u4f1a\u798f\u7949\u306a\u3069\u306e\u6148\u5584\u4e8b\u696d\u3001\u56f3\u66f8\u9928\u30fb\u535a\u7269\u9928\u3084\u80b2\u82f1\u306a\u3069\u306e\u5b66\u8853\u306b\u95a2\u9023\u3059\u308b\u3053\u3068\u306a\u3069\u306e11\u7a2e\u985e\u3068\u3001\u305d\u308c\u3089\u3092\u52a9\u6210\u3059\u308b\u304c\u4e8b\u696d\u304c\u5bfe\u8c61\u3067\u3059\u3002\u898f\u6a21\u3068\u3057\u3066\u306f\u3001\u793e\u4f1a\u7684\u306b\u8a8d\u8b58\u3055\u308c\u308b\u898f\u6a21\u3067\u3042\u308b\u3053\u3068\u3001\u304b\u3064\u3001\u4e8b\u696d\u904b\u55b6\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u65bd\u8a2d\u3084\u8ca1\u7523\u304c\u3042\u308b\u3053\u3068\u304c\u5fc5\u8981\u306a\u6761\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002\u904b\u55b6\u306e\u6761\u4ef6\u306f\u3001\u4e8b\u696d\u306b\u3088\u308b\u516c\u76ca\u304c\u9069\u5207\u304b\u3064\u5e73\u7b49\u306b\u5206\u914d\u3055\u308c\u308b\u3053\u3068\u3068\u3001\u5bfe\u4fa1\u304c\u539f\u5247\u3068\u3057\u3066\u7121\u6599\u3067\u3042\u308b\u3053\u3068\u3067\u3059\u3002\u3053\u308c\u3089\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u516c\u76ca\u4e8b\u696d\u3067\u3042\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u975e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"1-3\">1-3. \u5fc3\u8eab\u969c\u5bb3\u8005\u306e\u305f\u3081\u306e\u7d66\u4ed8\u91d1\u3092\u53d7\u3051\u308b\u6a29\u5229<\/span><\/h3>\n<p>\u5fc3\u8eab\u969c\u5bb3\u8005\u306e\u305f\u3081\u306e\u7d66\u4ed8\u91d1\u306e\u3046\u3061\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306b\u3088\u308b\u5fc3\u8eab\u969c\u5bb3\u8005\u6276\u990a\u5171\u6e08\u5236\u5ea6\u6761\u4f8b\u306b\u3088\u3063\u3066\u7d66\u4ed8\u91d1\u3092\u53d7\u3051\u308b\u6a29\u5229\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002\u6761\u4f8b\u4ee5\u5916\u306e\u7d66\u4ed8\u91d1\u306b\u95a2\u3057\u3066\u306f\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3><span id=\"1-4\">1-4. \u4e00\u5b9a\u984d\u306e\u751f\u547d\u4fdd\u967a\u91d1\u3068\u9000\u8077\u91d1<\/span><\/h3>\n<p>\u751f\u547d\u4fdd\u967a\u91d1\u3068\u9000\u8077\u91d1\u306e\u3046\u3061\u3001\u4e00\u5b9a\u984d\u307e\u3067\u306f\u76f8\u7d9a\u7a0e\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u300c2.\u751f\u547d\u4fdd\u967a\u91d1\u3084\u9000\u8077\u91d1\u306b\u3082\u76f8\u7d9a\u7a0e\u304c\u4e00\u5b9a\u984d\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u67a0\u304c\u3042\u308b\u300d\u3067\u3054\u8aac\u660e\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"1-5\">1-5. \u500b\u4eba\u7d4c\u55b6\u306e\u5e7c\u7a1a\u5712\u4e8b\u696d\u306b\u5229\u7528\u3055\u308c\u3066\u3044\u305f\u8ca1\u7523<\/span><\/h3>\n<p>\u500b\u4eba\u3067\u7d4c\u55b6\u3057\u3066\u3044\u305f\u5e7c\u7a1a\u5712\u306e\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u3001\u5e7c\u7a1a\u5712\u306e\u4e8b\u696d\u306b\u5229\u7528\u3055\u308c\u3066\u3044\u305f\u8ca1\u7523\u3082\u975e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u500b\u4eba\u7d4c\u55b6\u3067\u3042\u308c\u3070\u3069\u306e\u3088\u3046\u306a\u5e7c\u7a1a\u5712\u3067\u3082\u3088\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u76f8\u7d9a\u4eba\u304c\u5f15\u304d\u7d9a\u304d\u5e7c\u7a1a\u5712\u3092\u904b\u55b6\u3057\u3066\u3044\u304f\u3053\u3068\u3001\u9069\u5207\u306b\u4e8b\u696d\u3092\u904b\u55b6\u3057\u3066\u3044\u304f\u3053\u3068\u306a\u3069\u4e00\u5b9a\u306e\u8981\u4ef6\u304c\u5fc5\u8981\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3><span id=\"1-6\">1-6. 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