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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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• 地積規模の大きな土地に該当しない事例
• 複数の筆からなる広大な土地
• 評価単位と広大な地評価
• 広大な共有地の評価

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市街化区域で複数の筆からなる畑を一体として耕作しているような場合には、その全体を一団の畑として評価します。

このような場合は、一筆が小さな土地であっても隣接地と合わせた一団の地積が1,000㎡以上であれば地積規模の大きな土地として規模格差補正率を適用して評価することができます。
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下記の事例のように、一団地を構成していた2筆の土地が遺産分割により、それぞれ異なる相続人の所有となった場合は、相続人が取得した土地ごとに評価するため一団地として評価しません。

下記の事例では、長男及び妻が相続したそれぞれの土地は1,000㎡に満たないので地積規模の大きな土地には該当せず規模格差補正率を適用して評価することができません。

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