広大な共有地の評価

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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

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評価しようとする土地が共有となっている場合には、まず、その共有地全体でその土地の評価額を計算します。

次にその土地の評価額に共有持分の割合を乗じて、各人の持分の価額を算出します。

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広大な共有地の評価

2筆合わせて1,000㎡ある自宅の敷地を甲と乙それぞれ1/2ずつ共有しています。この場合、まず共有地全体で宅地の評価を計算します。

この共有地は2筆を一体として利用し、地積が1,000㎡以上あるので地積規模の大きな土地に該当し規模格差補正率を適用して評価することができます。

次に規模格差補正率を適用した共有地全体の評価額に共有持分の割合を乗じて、各人の持分の価額を計算します。
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①全体の評価額

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45,000円×規模格差補正率0.80×1,000㎡=36,000,000円

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②按分

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甲 36,000,000円×持分1/2=18,000,000円
乙 36,000,000円×持分1/2=18,000,000円

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