土地の評価単位

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土地評価

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土地の評価単位

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宅地の価額は、利用の単位となっている1画地の宅地ごとに評価します。筆ごとに評価するわけではありません。評価単位の区分の仕方により土地の評価額が大きく異なることがあるので、土地の評価にあたって、評価単位を区分する作業は大変重要になります。

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当初の申告ではアパート2棟の敷地を全体で一つの宅地として評価されていました。
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アパートが2棟あるので、各棟の敷地ごと評価単位を区分して再評価しました。
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