{"id":1327,"date":"2022-12-29T00:00:00","date_gmt":"2022-12-28T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e7%9b%b8%e7%b6%9a%e3%81%97%e3%81%9f%e5%9c%9f%e5%9c%b0%e3%81%8c%e7%84%a1%e9%81%93%e8%b7%af%e5%9c%b0%e3%81%a0%e3%81%a3%e3%81%9f%e3%82%89%ef%bc%9f%e3%81%9d%e3%81%ae%e8%a9%95%e4%be%a1%e3%81%ab%e3%81%a4"},"modified":"2025-04-24T12:29:34","modified_gmt":"2025-04-24T03:29:34","slug":"mudoroji-hyoka","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/mudoroji-hyoka","title":{"rendered":"\u76f8\u7d9a\u3057\u305f\u571f\u5730\u304c\u7121\u9053\u8def\u5730\u3060\u3063\u305f\u3089\uff1f\u305d\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u307e\u3059"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u3092\u7533\u544a\u3059\u308b\u969b\u306b\u306f\u3001\u571f\u5730\u306e\u8a55\u4fa1\u3092\u6642\u4fa1\u307e\u305f\u306f\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u306e\u3063\u3068\u3063\u3066\u8a55\u4fa1\u984d\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br 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\/>\n\u5efa\u7bc9\u57fa\u6e96\u6cd5\u65bd\u884c\u6642\u306b\u3059\u3067\u306b\u5b58\u5728\u3057\u3066\u3044\u305f\u9053\u8def\u3067\u3001\u5e45\u54e14m\u672a\u6e80\u306e\u9053\u8def\u306e\u3046\u3061\u7279\u5b9a\u884c\u653f\u5e81\u304c\u6307\u5b9a\u3057\u305f\u3082\u306e\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u305d\u306e\u307b\u304b\u306b\u3082\u3001\u7279\u5b9a\u884c\u653f\u5e81\u304c\u8a8d\u3081\u305f\u9053\u8def\u3084\u5efa\u7bc9\u5be9\u67fb\u4f1a\u306e\u540c\u610f\u3092\u5f97\u305f\u9053\u8def\u306a\u3069\u7279\u6b8a\u306a\u9053\u8def\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 class=\"mt30\">5.\u7121\u9053\u8def\u5730\u306b\u8a72\u5f53\u3059\u308b\u571f\u5730\u306e\u4f8b<\/h2>\n<p>\u4ee5\u4e0b\u306e\u2460\uff5e\u2465\u306b\u793a\u3059\u571f\u5730\u304c\u7121\u9053\u8def\u5730\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"mt20\">5-1.\u2460\u9053\u8def\u306b\u63a5\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/h3>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/01\/mudoroji-hyoka-fig3-01.png\" alt=\"\u7121\u9053\u8def\u5730\u3000\u9053\u8def\u306b\u63a5\u3057\u3066\u3044\u306a\u3044\u5834\u5408\" width=\"470\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<h3 class=\"mt20\">5-2.\u2461\u9593\u53e3\u304c2m\u672a\u6e80\u306e\u5834\u5408<\/h3>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/01\/mudoroji-hyoka-fig3-02.png\" alt=\"\u7121\u9053\u8def\u5730\u3000\u9593\u53e3\u304c2m\u672a\u6e80\u306e\u5834\u5408\" width=\"470\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<h3 class=\"mt20\">5-3.\u2462\u63a5\u3057\u3066\u3044\u308b\u9053\u8def\u304c\u5efa\u7bc9\u57fa\u6e96\u6cd5\u4e0a\u306e\u9053\u8def\u3067\u306f\u306a\u3044\u5834\u5408<\/h3>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/01\/mudoroji-hyoka-fig3-03.png\" alt=\"\u7121\u9053\u8def\u5730\u3000\u63a5\u3057\u3066\u3044\u308b\u9053\u8def\u304c\u5efa\u7bc9\u57fa\u6e96\u6cd5\u4e0a\u306e\u9053\u8def\u3067\u306f\u306a\u3044\u5834\u5408\" width=\"470\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<h3 class=\"mt20\">5-4.\u2463\u9053\u8def\u3068\u306e\u9593\u306b\u7b2c\u4e09\u8005\u6240\u6709\u306e\u571f\u5730\u304c\u3042\u308b\u5834\u5408<\/h3>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/01\/mudoroji-hyoka-fig3-04.png\" alt=\"\u7121\u9053\u8def\u5730\u3000\u9053\u8def\u3068\u306e\u9593\u306b\u7b2c\u4e09\u8005\u6240\u6709\u306e\u571f\u5730\u304c\u3042\u308b\u5834\u5408\" width=\"470\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<h3 class=\"mt20\">5-5.\u2464\u8def\u5730\u90e8\u5206\u306e\u4e00\u90e8\u306e\u5e45\u304c2m\u672a\u6e80\u306e\u5834\u5408<\/h3>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/01\/mudoroji-hyoka-fig3-05.png\" alt=\"\u7121\u9053\u8def\u5730\u3000\u8def\u5730\u90e8\u5206\u306e\u4e00\u90e8\u306e\u5e45\u304c2m\u672a\u6e80\u306e\u5834\u5408\" width=\"470\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<h3 class=\"mt20\">5-6.\u2465\u90fd\u9053\u5e9c\u770c\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u63a5\u9053\u7fa9\u52d9\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/h3>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/01\/mudoroji-hyoka-fig3-06.png\" alt=\"\u7121\u9053\u8def\u5730\u3000\u90fd\u9053\u5e9c\u770c\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u63a5\u9053\u7fa9\u52d9\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u5834\u5408\" width=\"470\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<h2 class=\"mt30\">6.\u7121\u9053\u8def\u5730\u306b\u8a72\u5f53\u3057\u306a\u3044\u571f\u5730\u306e\u4f8b<\/h2>\n<p>\u4ed6\u65b9\u3001\u4ee5\u4e0b\u2460\u30fb\u2461\u306b\u793a\u3059\u5834\u5408\u306f\u7121\u9053\u8def\u5730\u306b\u3042\u305f\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 class=\"mt20\">6-1.\u2460\u9053\u8def\u306b\u63a5\u3057\u3066\u3044\u308b\u7b2c\u4e09\u8005\u6240\u6709\u306e\u571f\u5730\u306b\u901a\u884c\u6a29\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408<\/h3>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/01\/mudoroji-hyoka-fig3-07.png\" alt=\"\u7121\u9053\u8def\u5730\u3000\u9053\u8def\u306b\u63a5\u3057\u3066\u3044\u308b\u7b2c\u4e09\u8005\u6240\u6709\u306e\u571f\u5730\u306b\u901a\u884c\u6a29\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\" width=\"470\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<h3 class=\"mt20\">6-2.\u2461\u7121\u9053\u8def\u5730\u3068\u9053\u8def\u306b\u63a5\u3057\u3066\u3044\u308b\u571f\u5730\u304c\u540c\u4e00\u4eba\u6240\u6709\u306e\u5834\u5408<\/h3>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/01\/mudoroji-hyoka-fig3-08.png\" alt=\"\u7121\u9053\u8def\u5730\u3000\u7121\u9053\u8def\u5730\u3068\u9053\u8def\u306b\u63a5\u3057\u3066\u3044\u308b\u571f\u5730\u304c\u540c\u4e00\u4eba\u6240\u6709\u306e\u5834\u5408\" width=\"470\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<h2 class=\"mt30\">7.\u7121\u9053\u8def\u5730\u306e\u8a55\u4fa1\u306e\u4ed5\u65b9<\/h2>\n<p>\u4eca\u56de\u306f\u4ee5\u4e0b\u306e\u571f\u5730\u3092\u4f8b\u306b\u8a55\u4fa1\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/01\/mudoroji-hyoka-fig3-09.png\" alt=\"\u7121\u9053\u8def\u5730\u306e\u8a55\u4fa1\" width=\"470\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<h3 class=\"mt20\">7-1.\u8a55\u4fa1\u306e\u624b\u9806<\/h3>\n<ol class=\"mt20 mb30\">\n<li>\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u5f8c\u306e\u4fa1\u984d\u3092\u6c42\u3081\u308b<\/li>\n<li>\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u5f8c\u306e\u4fa1\u683c\u3092\u6c42\u3081\u308b<\/li>\n<li>\u901a\u8def\u90e8\u5206\u306e\u4fa1\u984d\u3092\u6c42\u3081\u3001\u6e1b\u984d\u8a08\u7b97\u3092\u3059\u308b<\/li>\n<\/ol>\n<h3 class=\"mt20\">7-2.STEP1\uff1a\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u5f8c\u306e\u4fa1\u984d\u306e\u8a08\u7b97<\/h3>\n<h4 class=\"mt10\">\u2460\u7121\u9053\u8def\u5730\uff08\u6240\u6709\u3057\u3066\u3044\u308b\u571f\u5730\uff09\u3068\u524d\u9762\u5b85\u5730\uff08\u6240\u6709\u3057\u3066\u3044\u306a\u3044\u571f\u5730\uff09\u3092\u4e00\u3064\u306e\u571f\u5730\u3068\u3057\u305f\u5834\u5408\u306e\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u5f8c\u306e\u4fa1\u984d<\/h4>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/01\/mudoroji-hyoka-fig3-10.png\" alt=\"\u7121\u9053\u8def\u5730\uff08\u6240\u6709\u3057\u3066\u3044\u308b\u571f\u5730\uff09\u3068\u524d\u9762\u5b85\u5730\uff08\u6240\u6709\u3057\u3066\u3044\u306a\u3044\u571f\u5730\uff09\u3092\u4e00\u3064\u306e\u571f\u5730\u3068\u3057\u305f\u5834\u5408\u306e\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u5f8c\u306e\u4fa1\u984d\" width=\"470\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<p class=\"border mb10\">\u8def\u7dda\u4fa1\u00a0100,000\u5186\u00a0\u00d7\u00a0\u88dc\u6b63\u7387\u00a00.97\u00a0\u00d7\u00a0\u5730\u7a4d\u00a0500m<sup>2<\/sup>\uff1d48,500,000\u5186\uff081m<sup>2<\/sup>\u3042\u305f\u308a97,000\u5186\uff09<\/p>\n<p>\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u306f<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/07.htm\" target=\"_blank\" rel=\"nofollow noopener\">\u56fd\u7a0e\u5e81\u306eWeb\u30b5\u30a4\u30c8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059<\/a>\u3002<\/p>\n<h4 class=\"mt10\">\u2461\u524d\u9762\u5b85\u5730\uff08\u6240\u6709\u3057\u3066\u3044\u306a\u3044\u571f\u5730\uff09\u306e\u5965\u884c\u4fa1\u984d\u88dc\u6b63\u5f8c\u306e\u4fa1\u984d<\/h4>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/01\/mudoroji-hyoka-fig3-11.png\" alt=\"\u524d\u9762\u5b85\u5730\uff08\u6240\u6709\u3057\u3066\u3044\u306a\u3044\u571f\u5730\uff09\u306e\u5965\u884c\u4fa1\u984d\u88dc\u6b63\u5f8c\u306e\u4fa1\u984d\" width=\"470\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<p class=\"border\">\u8def\u7dda\u4fa1\u00a0100,000\u5186\u00a0\u00d7\u00a0\u88dc\u6b63\u7387\u00a01.00\u00a0\u00d7\u00a0\u5730\u7a4d\u00a0300m<sup>2<\/sup>\uff1d30,000,000\u5186\uff081m<sup>2<\/sup>\u3042\u305f\u308a100,000\u5186\uff09<\/p>\n<h4 class=\"mt10\">\u2462\u00a0\u2460\u304b\u3089\u2461\u3092\u63a7\u9664\u3057\u305f\u4fa1\u984d<\/h4>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/01\/mudoroji-hyoka-fig3-12.png\" alt=\"1\u304b\u30892\u3092\u63a7\u9664\u3057\u305f\u4fa1\u984d\" width=\"626\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<p class=\"border\">48,500,000\u5186\uff0d30,000,000\u5186\uff1d18,500,000\u5186\uff08200m<sup>2<\/sup>\uff0f1m<sup>2<\/sup>\u3042\u305f\u308a92,500\u5186\uff09<\/p>\n<h3 class=\"mt20\">7-3.STEP2\uff1a\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u5f8c\u306e\u4fa1\u683c\u306e\u8a08\u7b97<\/h3>\n<h4 class=\"mt10\">\u2460\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387<\/h4>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/01\/mudoroji-hyoka-fig3-13.png\" alt=\"\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\" width=\"470\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<p class=\"border mb10\">\u9593\u53e3\u8ddd\u96e22m\u3000\u88dc\u6b63\u73870.90<\/p>\n<p class=\"text14 mb20\">\u203b\u63a5\u9053\u7fa9\u52d9\u3092\u6e80\u305f\u3059\u6700\u5c0f\u9593\u53e3\u306b\u3066\u8a08\u7b97<\/p>\n<p>\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\u306f<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/07.htm#a-hyou_06\" target=\"_blank\" rel=\"nofollow noopener\">\u56fd\u7a0e\u5e81\u306eWeb\u30b5\u30a4\u30c8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059<\/a>\u3002<\/p>\n<h4 class=\"mt10\">\u2461\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387<\/h4>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/01\/mudoroji-hyoka-fig3-14.png\" alt=\"\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387\" width=\"470\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<p class=\"border mb10\">\u9593\u53e3\u8ddd\u96e22m\u3000\u5965\u884c\u8ddd\u96e225m\u3000\u88dc\u6b63\u73870.90<\/p>\n<p class=\"text14 mb20\">\u203b\u63a5\u9053\u7fa9\u52d9\u3092\u6e80\u305f\u3059\u6700\u5c0f\u9593\u53e3\u306b\u3066\u8a08\u7b97<\/p>\n<p>\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387\u306f<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/07.htm#a-hyou_07\" target=\"_blank\" rel=\"nofollow noopener\">\u56fd\u7a0e\u5e81\u306eWeb\u30b5\u30a4\u30c8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059<\/a>\u3002<\/p>\n<h4 class=\"mt10\">\u2462\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387<\/h4>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/01\/mudoroji-hyoka-fig3-15.png\" alt=\"\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\" width=\"470\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<p class=\"border mb10\">\uff08500m<sup>2<\/sup>\u00a0\uff0d\u00a0200m<sup>2<\/sup>\uff09\uff0f500m<sup>2<\/sup>\uff1d60\uff05\u3000\u88dc\u6b63\u73870.70<\/p>\n<p>\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u306f<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/07.htm#a-hyou_05\" target=\"_blank\" rel=\"nofollow noopener\">\u56fd\u7a0e\u5e81\u306eWeb\u30b5\u30a4\u30c8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059<\/a>\u3002<\/p>\n<h4 class=\"mt10\">\u2463\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\u00a0\u00d7\u00a0\u5965\u884c\u9577\u5927\u88dc\u6b63\u7387\u00a0\u3042\u308b\u3044\u306f\u00a0\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\u00a0\u00d7\u00a0\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387<br \/>\n\u3044\u305a\u308c\u304b\u4f4e\u3044\u307b\u3046\u306e\u5224\u5b9a<\/h4>\n<p class=\"border\">\u9593\u53e3\u72ed\u5c0f\u00a00.90\u00a0\u00d7\u00a0\u5965\u884c\u9577\u5927\u00a00.90\uff1d0.81<br \/>\n\u9593\u53e3\u72ed\u5c0f\u00a00.90\u00a0\u00d7\u00a0\u4e0d\u6b63\u5f62\u5730\u00a00.70m<sup>2<\/sup>\uff1d0.63<\/p>\n<p>\u2192\u3088\u3063\u3066\u30010.63\u3092\u4e0b\u8a18\u2464\u306e\u8a08\u7b97\u306b\u7528\u3044\u307e\u3059\u3002<\/p>\n<h4 class=\"mt10\">\u2464\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u5f8c\u306e\u4fa1\u984d\u00a0\u00d7\u00a0\u2463\u3067\u5224\u5b9a\u3057\u305f\u88dc\u6b63\u7387<\/h4>\n<p class=\"border\">18,500,000\u5186\u00a0\u00d7\u00a00.63\uff1d11,655,000\u5186<\/p>\n<h3 class=\"mt20\">7-4.STEP3\uff1a\u901a\u8def\u90e8\u5206\u306e\u4fa1\u984d\u306e\u6e1b\u984d\u8a08\u7b97<\/h3>\n<h4 class=\"mt10\">\u2460\u901a\u8def\u90e8\u5206\u306e\u4fa1\u984d<\/h4>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/01\/mudoroji-hyoka-fig3-16.png\" alt=\"\u901a\u8def\u90e8\u5206\u306e\u4fa1\u984d\" width=\"470\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<p class=\"border mb10\">100,000\u5186\u00a0\u00d7\u00a030m<sup>2<\/sup>\uff08\u63a5\u9053\u7fa9\u52d9\u3092\u6e80\u305f\u3059\u305f\u3081\u306b\u5fc5\u8981\u306a\u6700\u4f4e\u9650\u306e\u901a\u8def\u90e8\u52062m\u00a0\u00d7\u00a015m\uff09\uff1d3,000,000\u5186<\/p>\n<p class=\"text14\">\u203b\u8def\u7dda\u4fa1\u00a0\u00d7\u00a0\u5730\u7a4d\u3067\u8a08\u7b97\u3057\u3001\u5404\u7a2e\u88dc\u6b63\u7387\u306f\u4e00\u5207\u8003\u616e\u3057\u306a\u3044<\/p>\n<h4 class=\"mt10\">\u2461\u4e0d\u6b63\u5f62\u5730\u88dc\u6b63\u5f8c\u306e\u4fa1\u683c\uff0d\u901a\u8def\u90e8\u5206\u306e\u4fa1\u984d<\/h4>\n<div class=\"mt20 mb30\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2023\/01\/mudoroji-hyoka-fig3-17.png\" alt=\"\u4e0d\u6b63\u5f62\u5730\u88dc\u6b63\u5f8c\u306e\u4fa1\u683c\uff0d\u901a\u8def\u90e8\u5206\u306e\u4fa1\u984d\" width=\"470\" height=\"auto\" loading=\"lazy\" class=\"wp-image-2781 aligncenter\" \/><\/div>\n<p class=\"border mb10\">11,655,000\u5186\u00a0\uff0d\u00a03,000,000\u5186<sup>\u203b<\/sup>\uff1d8,655,000\u5186<\/p>\n<p class=\"text14\">\u203b\u4e0d\u6b63\u5f62\u5730\u88dc\u6b63\u5f8c\u306e\u4fa1\u984d\u00a0\u00d7\u00a00.4\u304c\u4e0a\u9650<\/p>\n<p>\u3088\u3063\u3066\u3001\u4eca\u56de\u306e\u4f8b\u306e\u5834\u5408\u3001\u571f\u5730\u8a55\u4fa1\u984d\u306f\u00a08,655,000\u5186\u00a0\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 class=\"mt30\">8.\u571f\u5730\u306e\u8a55\u4fa1\u306f\u5224\u65ad\u304c\u96e3\u3057\u3044\u2026\u5927\u5e45\u306b\u4fa1\u984d\u3084\u7a0e\u91d1\u304c\u5909\u308f\u308b\u3053\u3068\u3082<\/h2>\n<p>\u3053\u3053\u307e\u3067\u3001\u7121\u9053\u8def\u5730\u3068\u306f\u4f55\u304b\u3068\u3044\u3063\u305f\u3053\u3068\u304b\u3089\u95a2\u9023\u3059\u308b\u7528\u8a9e\u3001\u7121\u9053\u8def\u5730\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3054\u6848\u5185\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u5358\u7d14\u306a\u5f62\u306e\u571f\u5730\u3092\u4f8b\u306b\u3057\u307e\u3057\u305f\u304c\u3001\u5b9f\u969b\u306e\u571f\u5730\u306f\u3082\u3063\u3068\u8907\u96d1\u306a\u5f62\u3092\u3057\u3066\u3044\u305f\u308a\u3001\u7121\u9053\u8def\u5730\u306b\u8a72\u5f53\u3059\u308b\u571f\u5730\u30fb\u8a72\u5f53\u3057\u306a\u3044\u571f\u5730\u3067\u4f8b\u793a\u3057\u305f\u571f\u5730\u306e\u3088\u3046\u306b\u3001\u8a73\u3057\u304f\u8abf\u3079\u3066\u307f\u306a\u3051\u308c\u3070\u7121\u9053\u8def\u5730\u3068\u308f\u304b\u3089\u306a\u3044\u3082\u306e\u3084\u3001\u4e00\u898b\u3059\u308b\u3068\u7121\u9053\u8def\u5730\u306b\u898b\u3048\u308b\u3051\u308c\u3069\u3001\u7121\u9053\u8def\u5730\u306b\u8a72\u5f53\u3057\u306a\u3044\u571f\u5730\u3082\u3042\u3063\u305f\u308a\u3068\u975e\u5e38\u306b\u5224\u65ad\u304c\u96e3\u3057\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"mt20\">8-1.\u8a08\u7b97\u306e\u4ed5\u65b9\u306b\u3088\u3063\u3066\u306f\u3053\u3093\u306a\u306b\u4fa1\u984d\u304c\u5909\u308f\u308a\u307e\u3059<\/h3>\n<p>\u4eca\u56de\u4f8b\u306b\u3042\u3052\u305f\u571f\u5730\u306e\u5834\u5408\u3001\u30b7\u30f3\u30d7\u30eb\u306a\u8a08\u7b97\u3067\u5c0e\u304d\u51fa\u3059\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p class=\"border mb10\">100,000\u5186\uff08\u8def\u7dda\u4fa1\uff09\u00a0\u00d7\u00a0200m<sup>2<\/sup>\uff08\u5730\u7a4d\uff09\uff1d20,000,000\u5186<\/p>\n<p>\u4e00\u65b9\u3001STEP1\uff5e3\u306b\u6319\u3052\u305f\u3088\u3046\u306b\u7d30\u304b\u304f\u8a08\u7b97\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p class=\"border 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href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/contact\/\" rel=\"noopener\" target=\"_blank\">\u3054\u76f8\u8ac7\u30fb\u304a\u554f\u3044\u5408\u308f\u305b\u30da\u30fc\u30b8<\/a>\u3088\u308a\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<br \/>\n\u65e5\u672c\u5168\u56fd\u306b\u4e8b\u52d9\u6240\u304c\u3054\u3056\u3044\u307e\u3059\u306e\u3067\u3001\u5168\u56fd\u3069\u3053\u3067\u3082\u76f8\u7d9a\u5c02\u9580\u30b9\u30bf\u30c3\u30d5\u304c\u4e01\u5be7\u306b\u5bfe\u5fdc\u3044\u305f\u3057\u307e\u3059\u3002<br \/>\n\u3069\u3046\u305e\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<br \/>\n<\/span><\/p>\n<\/div>\n<p><!-- https:\/\/www.ht-tax.or.jp\/sozoku-guide\/mudoroji-hyoka\/ 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