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class=\"article-p\">\u305f\u3060\u3057\u5b9f\u52d9\u3067\u306f\u3001\u5f15\u6e21\u65e5\u3092\u5883\u306b\u3001\u8cb7\u4e3b\u304c\u8ca0\u62c5\u3059\u3079\u304d\u671f\u9593\u5206\u3092\u58f2\u8cb7\u4ee3\u91d1\u3068\u3042\u308f\u305b\u3066\u7cbe\u7b97\u3059\u308b\u306e\u304c\u6163\u884c\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<strong>\u3053\u308c\u306f\u6cd5\u5f8b\u4e0a\u306e\u7fa9\u52d9\u3067\u306f\u306a\u304f\u3001\u5f53\u4e8b\u8005\u9593\u306e\u53d6\u308a\u6c7a\u3081\u3067\u3059\u3002<\/strong>\u305d\u306e\u305f\u3081\u3001\u58f2\u8cb7\u5951\u7d04\u66f8\u306b\u7cbe\u7b97\u306e\u65b9\u6cd5\u3092\u660e\u8a18\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u78ba\u8a8d\u3059\u308b\u9805\u76ee<\/th>\n<th>\u53d6\u308a\u6c7a\u3081\u306e\u4f8b<\/th>\n<th>\u6ce8\u610f\u70b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u8d77\u7b97\u65e5<\/td>\n<td>1\u67081\u65e5\uff0f4\u67081\u65e5<\/td>\n<td>\u5730\u57df\u3084\u6163\u884c\u3067\u7570\u306a\u308a\u3001\u8ca0\u62c5\u984d\u304c\u5909\u308f\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u8ca0\u62c5\u306e\u5206\u5c90<\/td>\n<td>\u5f15\u6e21\u65e5\u306e\u524d\u65e5\u307e\u3067\u58f2\u4e3b\u3001\u5f53\u65e5\u304b\u3089\u8cb7\u4e3b<\/td>\n<td>1\u65e5\u5206\u306e\u5dee\u3067\u3082\u660e\u8a18\u3057\u3066\u304a\u304f<\/td>\n<\/tr>\n<tr>\n<td>\u5bfe\u8c61\u306e\u7a0e<\/td>\n<td>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u90fd\u5e02\u8a08\u753b\u7a0e<\/td>\n<td>\u90fd\u5e02\u8a08\u753b\u7a0e\u306e\u6709\u7121\u3092\u901a\u77e5\u66f8\u3067\u78ba\u8a8d<\/td>\n<\/tr>\n<tr>\n<td>\u7a0e\u984d\u304c\u672a\u78ba\u5b9a\u306e\u6642\u671f<\/td>\n<td>\u524d\u5e74\u5ea6\u306e\u984d\u3067\u7cbe\u7b97\u3057\u5f8c\u65e5\u8abf\u6574\u3059\u308b\u304b<\/td>\n<td>\u5e74\u660e\u3051\u304b\u3089\u901a\u77e5\u66f8\u5230\u7740\u307e\u3067\u306f\u8981\u6ce8\u610f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p 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class=\"article-p\">\u3068\u304f\u306b<strong>\u8d77\u7b97\u65e5<\/strong>\u306f\u898b\u843d\u3068\u3055\u308c\u304c\u3061\u3067\u3059\u30021\u67081\u65e5\u8d77\u7b97\u30684\u67081\u65e5\u8d77\u7b97\u3067\u306f\u3001\u540c\u3058\u5f15\u6e21\u65e5\u3067\u3082\u58f2\u4e3b\u3068\u8cb7\u4e3b\u306e\u8ca0\u62c5\u5272\u5408\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u5951\u7d04\u524d\u306b\u78ba\u8a8d\u3057\u3001\u66f8\u9762\u306b\u6b8b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"callout-cta\">\n<h4>\u58f2\u5374\u3059\u308b\u306a\u3089\u3001\u7cbe\u7b97\u307e\u3067\u542b\u3081\u305f\u624b\u6b8b\u308a\u3067\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/h4>\n<p>\u58f2\u5374\u4fa1\u683c\u304b\u3089\u3001\u6b8b\u50b5\u30fb\u8b72\u6e21\u7a0e\u30fb\u8af8\u8cbb\u7528\u30fb\u7a0e\u306e\u7cbe\u7b97\u307e\u3067\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u304a\u51fa\u3057\u3057\u307e\u3059\u3002\u67fb\u5b9a\u306f\u7121\u6599\u3067\u3001\u3054\u4f9d\u983c\u304b\u30893\u301c5\u55b6\u696d\u65e5\u3067\u3054\u63d0\u793a\u3057\u307e\u3059\u3002\u4ee3\u8868\u30fb\u4e95\u53e3\u304c\u76f4\u63a5\u5bfe\u5fdc\u3057\u307e\u3059\u3002<\/p>\n<p>  <a href=\"\/re\/valuation\/\" class=\"btn btn-gold btn-lg btn-arrow\">\u7121\u6599\u67fb\u5b9a\u3092\u4f9d\u983c\u3059\u308b<\/a>\n<\/div>\n<h2 class=\"article-h2\" id=\"kakunin\">\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u3053\u3068<\/h2>\n<p 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class=\"article-source-label\">\u51fa\u5178\uff08\u3044\u305a\u308c\u30822026\u5e748\u670817\u65e5\u78ba\u8a8d\uff09<\/div>\n<ul>\n<li><a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000226\" target=\"_blank\" rel=\"noopener\">e-Gov\u6cd5\u4ee4\u691c\u7d22 \u5730\u65b9\u7a0e\u6cd5\uff08\u7b2c350\u6761\u30fb\u7b2c702\u6761\u306e4\u30fb\u7b2c349\u6761\u306e3\u306e2\uff09<\/a>\uff08\u90fd\u5e02\u8a08\u753b\u7a0e\u306e\u4f4f\u5b85\u7528\u5730\u306e\u7279\u4f8b\u306f\u7b2c702\u6761\u306e3\uff09<\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1370.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81 No.1370 \u4e0d\u52d5\u7523\u53ce\u5165\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\uff08\u4e0d\u52d5\u7523\u6240\u5f97\uff09<\/a><\/li>\n<\/ul>\n<p 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