土地の評価方法

[av_section min_height=” min_height_px=’500px’ padding=’default’ shadow=’no-shadow’ bottom_border=’no-border-styling’ id=” color=’main_color’ custom_bg=’#27a1ff’ src=” attachment=” attachment_size=” attach=’scroll’ position=’top left’ repeat=’no-repeat’ video=” video_ratio=’16:9′ overlay_opacity=’0.5′ overlay_color=” overlay_pattern=” overlay_custom_pattern=”]
[av_textblock size=” font_color=” color=”]

土地評価

[/av_textblock]
[/av_section]

[av_submenu which_menu=” menu=’38’ position=’center’ color=’main_color’ sticky=’aviaTBsticky’ mobile=’active’ mobile_submenu=’aviaTBmobile_submenu’]
[av_submenu_item title=’Menu Item 1′ link=” linktarget=’no’ button_style=”]
[av_submenu_item title=’Menu Item 2′ link=” linktarget=’no’ button_style=”]
[/av_submenu]

[av_section min_height=” min_height_px=’500px’ padding=’default’ shadow=’no-shadow’ bottom_border=’no-border-styling’ scroll_down=” id=” color=’main_color’ custom_bg=” src=” attach=’scroll’ position=’top left’ repeat=’no-repeat’ video=” video_ratio=’16:9′ video_mobile_disabled=” overlay_enable=” overlay_opacity=’0.5′ overlay_color=” overlay_pattern=” overlay_custom_pattern=”]

[av_textblock size=” font_color=” color=”]

土地の評価方法

[/av_textblock]

[av_textblock size=” font_color=” color=”]

土地は、原則として宅地、田、畑、山林、原野、雑種地などの地目ごとに評価します。この地目は登記されている地目ではなく相続開始日(死亡日)の現況で判断します。土地の基本的な評価方式は、大きく分類すると、①倍率方式、②路線価方式、③宅地比準方式(市比準)の3つに区分できます。国税庁が公表している「評価倍率表」及び「路線価図」により、どの評価方式で評価するのか確認します。「評価倍率表」及び「路線価図」は、国税庁のホームページなどで閲覧することができます。

[/av_textblock]

[av_hr class=’invisible’ height=’20’ shadow=’no-shadow’ position=’center’ custom_border=’av-border-thin’ custom_width=’50px’ custom_border_color=” custom_margin_top=’30px’ custom_margin_bottom=’30px’ icon_select=’yes’ custom_icon_color=” icon=’ue808′ font=’entypo-fontello’]

[av_image src=’http://nkkj.jp/wp-content/uploads/2015/07/022.gif’ attachment=’660′ attachment_size=’full’ align=’center’ animation=’no-animation’ styling=” hover=” link=” target=” caption=” font_size=” appearance=” overlay_opacity=’0.4′ overlay_color=’#000000′ overlay_text_color=’#ffffff’][/av_image]

[av_hr class=’invisible’ height=’20’ shadow=’no-shadow’ position=’center’ custom_border=’av-border-thin’ custom_width=’50px’ custom_border_color=” custom_margin_top=’30px’ custom_margin_bottom=’30px’ icon_select=’yes’ custom_icon_color=” icon=’ue808′ font=’entypo-fontello’]

[av_image src=’http://nkkj.jp/wp-content/uploads/2015/07/031.gif’ attachment=’661′ attachment_size=’full’ align=’center’ animation=’no-animation’ styling=” hover=” link=” target=” caption=” font_size=” appearance=” overlay_opacity=’0.4′ overlay_color=’#000000′ overlay_text_color=’#ffffff’][/av_image]

[av_hr class=’invisible’ height=’10’ shadow=’no-shadow’ position=’center’ custom_border=’av-border-thin’ custom_width=’50px’ custom_border_color=” custom_margin_top=’30px’ custom_margin_bottom=’30px’ icon_select=’yes’ custom_icon_color=” icon=’ue808′ font=’entypo-fontello’]

[av_image src=’http://nkkj.jp/wp-content/uploads/2015/07/ico_index27.gif’ attachment=’808′ attachment_size=’full’ align=’left’ animation=’no-animation’ styling=” hover=” link=” target=” caption=” font_size=” appearance=” overlay_opacity=’0.4′ overlay_color=’#000000′ overlay_text_color=’#ffffff’][/av_image]

[av_hr class=’invisible’ height=’6′ shadow=’no-shadow’ position=’center’ custom_border=’av-border-thin’ custom_width=’50px’ custom_border_color=” custom_margin_top=’30px’ custom_margin_bottom=’30px’ icon_select=’yes’ custom_icon_color=” icon=’ue808′ font=’entypo-fontello’]

[av_textblock size=” font_color=” color=”]

[/av_textblock]

[/av_section]