地積規模の大きな土地に該当しないケース

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土地評価

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地積規模の大きな土地の評価方法

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広大な土地であっても下記のような土地は、地積規模の大きな土地として評価できません。

地積規模の大きな土地に該当するか否かは、相続開始日(死亡日)のその土地の現況により慎重に判断する必要があります。
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