{"id":885,"date":"2017-02-13T19:49:33","date_gmt":"2017-02-13T10:49:33","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=885"},"modified":"2023-08-08T15:29:43","modified_gmt":"2023-08-08T06:29:43","slug":"no-utility-value-land","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/no-utility-value-land-885","title":{"rendered":"\u300c\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5b85\u5730\u300d4\u3064\u306e\u5177\u4f53\u4f8b\u3092\u8a73\u7d30\u89e3\u8aac"},"content":{"rendered":"<p>\u3053\u3053\u3067\u306f\u3001\u300c\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u305f\u5b85\u5730\u300d\u3068\u3057\u306610\uff05\u8a55\u4fa1\u6e1b\u3067\u304d\u308b\u5b85\u5730\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n\u660e\u78ba\u306a\u57fa\u6e96\u304c\u306a\u3044\u898f\u5b9a\u3060\u3051\u306b\u5224\u65ad\u304c\u96e3\u3057\u304f\u306a\u3063\u3066\u304a\u308a\u3001\u500b\u3005\u306e\u30b1\u30fc\u30b9\u3054\u3068\u306b\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\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\uff0e\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5b85\u5730\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#2m\">2\uff0e\u9ad8\u4f4e\u5dee\u306f\u4f55m\u3042\u308c\u3070\u6e1b\u984d\u5bfe\u8c61\u3068\u306a\u308b\u304b\uff1f<\/a><\/li><li><a href=\"#3\">3\uff0e\u5730\u76e4\u306b\u751a\u3060\u3057\u3044\u51f9\u51f8\u306e\u3042\u308b\u5b85\u5730\u30fb\u9707\u52d5\u306e\u751a\u3060\u3057\u3044\u5b85\u5730\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#4\">4\uff0e\u9a12\u97f3\u3001\u65e5\u7167\u963b\u5bb3\u3001\u81ed\u6c17\u3001\u5fcc\u307f\u7b49\u306b\u3088\u308a\u3001\u305d\u306e\u53d6\u5f15\u91d1\u984d\u306b\u5f71\u97ff\u3092\u53d7\u3051\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u306e\u5177\u4f53\u4f8b<\/a><\/li><li><a href=\"#5\">5\uff0e\u8ff7\u3063\u305f\u3068\u304d\u306b\u306f\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u306b\u610f\u898b\u3092\u805e\u304f\u3068\u3088\u3044<\/a><\/li><li><a href=\"#6\">6\uff0e\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1\uff0e\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5b85\u5730\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3059\u308b\u300cNo.4617\u3000\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u300d\u306b\u3088\u308b\u3068\u3001\u4ee5\u4e0b\u306e4\u3064\u306e\u6761\u4ef6\u306e\u3044\u305a\u308c\u304b\u306b\u5f53\u3066\u306f\u307e\u308a\u3001\u304b\u3064\u571f\u5730\u8a55\u4fa1\u984d\u306b\u305d\u306e\u8981\u56e0\u304c\u8003\u616e\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u3001\u5229\u7528\u4fa1\u5024\u304c\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u308b\u90e8\u5206\u306e\u9762\u7a4d\u306e\u571f\u5730\u8a55\u4fa1\u984d\u306e\u3046\u3061\u300110%\u3092\u6e1b\u984d\u3059\u308b\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"frame\">\uff081\uff09\u9053\u8def\u3088\u308a\u9ad8\u3044\u4f4d\u7f6e\u306b\u3042\u308b\u5b85\u5730\u53c8\u306f\u4f4e\u3044\u4f4d\u7f6e\u306b\u3042\u308b\u5b85\u5730\u3067\u3001\u305d\u306e\u4ed8\u8fd1\u306b\u3042\u308b\u5b85\u5730\u306b\u6bd4\u3079\u3066\u8457\u3057\u304f\u9ad8\u4f4e\u5dee\u306e\u3042\u308b\u3082\u306e<\/p>\n<p>\uff082\uff09\u5730\u76e4\u306b\u751a\u3060\u3057\u3044\u51f9\u51f8\u306e\u3042\u308b\u5b85\u5730<\/p>\n<p>\uff083\uff09\u9707\u52d5\u306e\u751a\u3060\u3057\u3044\u5b85\u5730<\/p>\n<p>\uff084\uff091\u304b\u30893\u307e\u3067\u306e\u5b85\u5730\u4ee5\u5916\u306e\u5b85\u5730\u3067\u3001\u9a12\u97f3\u3001\u65e5\u7167\u963b\u5bb3\uff08\u5efa\u7bc9\u57fa\u6e96\u6cd5\u7b2c56\u6761\u306e2\u306b\u5b9a\u3081\u308b\u65e5\u5f71\u6642\u9593\u3092\u8d85\u3048\u308b\u6642\u9593\u306e\u65e5\u7167\u963b\u5bb3\u306e\u3042\u308b\u3082\u306e\u3068\u3057\u307e\u3059\uff09\u3001\u81ed\u6c17\u3001\u5fcc\u307f\u7b49\u306b\u3088\u308a\u3001\u305d\u306e\u53d6\u5f15\u91d1\u984d\u306b\u5f71\u97ff\u3092\u53d7\u3051\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e<\/p>\n<p>\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4617.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81HP\uff5c\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u300cNo.4617\u3000\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u300d<\/a>\u3088\u308a\uff09<\/p>\n<\/div>\n<p>4\u3064\u306e\u6761\u4ef6\u304c\u63d0\u793a\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u300c\u8457\u3057\u3044\u300d\u300c\u751a\u3060\u3057\u3044\u300d\u306a\u3069\u3001\u5177\u4f53\u7684\u306a\u6570\u5024\u306f\u793a\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u5224\u65ad\u304c\u96e3\u3057\u3044\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u904e\u53bb\u306e\u88c1\u5224\u4e8b\u4f8b\u306a\u3069\u3092\u3082\u3068\u306b\u3001\u5177\u4f53\u7684\u306a\u57fa\u6e96\u3092\u8003\u3048\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span id=\"2m\">2\uff0e\u9ad8\u4f4e\u5dee\u306f\u4f55m\u3042\u308c\u3070\u6e1b\u984d\u5bfe\u8c61\u3068\u306a\u308b\u304b\uff1f<\/span><\/h2>\n<p>\u306f\u3058\u3081\u306b\u3001\u5468\u8fba\u306e\u5b85\u5730\u3068\u306e\u9ad8\u4f4e\u5dee\u304c\u4f55m\u3042\u308c\u3070\u6e1b\u984d\u3001\u3068\u3044\u3046\u660e\u78ba\u306a\u6c7a\u307e\u308a\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6e1b\u984d\u5bfe\u8c61\u306b\u306a\u308b\u5b85\u5730\u304b\u5224\u65ad\u3059\u308b\u306b\u306f\u3001\u5468\u8fba\u306e\u4f4f\u5b85\u3068\u9053\u8def\u306e\u9ad8\u4f4e\u5dee\u3092\u8abf\u3079\u3001\u305d\u306e\u5b85\u5730\u3060\u3051\u306b\u8457\u3057\u3044\u9ad8\u4f4e\u5dee\u304c\u751f\u3058\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u304c\u5927\u304d\u306a\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u9053\u8def\u3092\u57fa\u6e96\u3068\u3057\u30663m\u9ad8\u3044\u4f4d\u7f6e\u306b\u5b85\u5730\u304c\u3042\u3063\u305f\u3068\u3059\u308b\u3068\u3001\u968e\u6bb5\u3084\u30b9\u30ed\u30fc\u30d7\u3092\u8a2d\u7f6e\u3057\u306a\u3044\u3068\u9053\u8def\u306b\u51fa\u3089\u308c\u306a\u3044\u7b49\u3001\u751f\u6d3b\u306b\u4e0d\u4fbf\u304c\u751f\u3058\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u300c\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u300d\u3068\u8a00\u3048\u305d\u3046\u3067\u3059\u304c\u3001\u5468\u56f2\u306e\u4f4f\u5b85\u3092\u8abf\u67fb\u3057\u305f\u7d50\u679c\u3001\u307b\u304b\u306b\u3082\u540c\u69d8\u306e\u6761\u4ef6\u306e\u4f4f\u5b85\u304c\u8907\u6570\u898b\u3089\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u6e1b\u984d\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u30b1\u30fc\u30b9\u3082\u591a\u304f\u767a\u751f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u3061\u3089\u306e\u8ad6\u70b9\u306b\u3064\u3044\u3066\u3055\u3089\u306b\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u300c<a href=\"http:\/\/chester-tax.com\/research\/4415.html\" target=\"_blank\" rel=\"noopener noreferrer\">\u9ad8\u4f4e\u5dee\u304c\u3042\u308b\u5834\u5408\u306e\u571f\u5730\u306e\u8a55\u4fa1<\/a>\u300d\u3092\u53c2\u7167\u3057\u3066\u4e0b\u3055\u3044\u3002<\/p>\n<h2><span 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