倍率方式

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土地評価

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土地の評価方法

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倍率方式は、路線価が定められていない地域の土地の評価方法です。その地域が路線価区域かどうかは「路線価図」を見て確認します。「評価倍率表」に倍率が記載されている土地の評価額は、その土地の固定資産税評価額に倍率を乗じて計算します。
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【宅地】上乃木××丁目888
 固定資産税評価額 16,985,000円 × 1.1倍 = 18,683,500円

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【山林】上乃木××丁目999
固定資産税評価額36,000円 × 14倍 = 504,000円

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