なにを今さら  

宅建 しっかりしないと損する不動産取得税

<p><span style&equals;"font-size&colon; 20px&semi;"><strong>◇だれも期待していないとは思いますが、、、、<&sol;strong><&sol;span><&sol;p>&NewLine;<p>「明日は不動産取得税からはじめます」<br &sol;>&NewLine;といったのに、申し訳ございません<br &sol;>&NewLine;おサボりいたいたしました<&sol;p>&NewLine;<p>昨日は在宅で仕事していたから、通勤時間の分も空いてただろうに、、、<br &sol;>&NewLine;おデブが怖くて(すでにおデブで)<br &sol;>&NewLine;通勤の代わりに近所の公園に走りに行ったりしまして、、、<&sol;p>&NewLine;<p>慣れないブログに苦手な宅建試験勉強、、、疲れてます<br &sol;>&NewLine;こんな辛い思いをさせてたのはだれ!<br &sol;>&NewLine;責任の所在をはっきりさせてもらわなくては困ります!<br &sol;>&NewLine;・・・・・全て私の責任でございます💦<&sol;p>&NewLine;<p>&nbsp&semi;<&sol;p>&NewLine;<p><strong><span style&equals;"font-size&colon; 20px&semi;">◇最初からまけてくれればいいのに<&sol;span><br &sol;>&NewLine;<&sol;strong><br &sol;>&NewLine;ここから先は私の勉強の記録です<br &sol;>&NewLine;お付き合いいただける方はチラッとながめてください。<br &sol;>&NewLine;おいやな方は、どうぞ飛ばして<span style&equals;"text-decoration&colon; underline&semi;"><strong>絶対<&sol;strong><strong>最後のほうだけ見てください<br &sol;>&NewLine;<&sol;strong><&sol;span>知らなって恐ろしいです<&sol;p>&NewLine;<p>4000万円の新築一戸建てを買ったケース<br &sol;>&NewLine;(土地と建物は同一の者が同一のタイミングで購入している場合)<br &sol;>&NewLine;53万2500円税額が1万5000円に大幅に軽くなるという話<&sol;p>&NewLine;<p>&nbsp&semi;<&sol;p>&NewLine;<div class&equals;"balloon-box balloon-left balloon-gray balloon-bg-none clearfix">&NewLine;<div class&equals;"balloon-icon "><img src&equals;"https&colon;&sol;&sol;naniima&period;com&sol;wp-content&sol;themes&sol;jin&sol;img&sol;man1&period;png" alt&equals;"" width&equals;"80" height&equals;"80"><&sol;div>&NewLine;<div class&equals;"icon-name"><&sol;div>&NewLine;<div class&equals;"balloon-serif">&NewLine;<div class&equals;"balloon-content">まずは、前回のおさらいから、<br &sol;>&NewLine;税金の仕組みをみていきましょう<&sol;div>&NewLine;<&sol;div><&sol;div>&NewLine;<table style&equals;"width&colon; 100&percnt;&semi; border-collapse&colon; collapse&semi; background-color&colon; &num;dbdbdb&semi;" border&equals;"1">&NewLine;<tbody>&NewLine;<tr>&NewLine;<td style&equals;"width&colon; 100&percnt;&semi;"><span style&equals;"color&colon; &num;800080&semi;"><span style&equals;"font-size&colon; 16px&semi;"><strong>◎不動産を取得したときにかかる税金<br &sol;>&NewLine;<&sol;strong><&sol;span> ①不動産取得税<br &sol;>&NewLine;②登録免許税<br &sol;>&NewLine;③印紙税<&sol;span><&sol;td>&NewLine;<&sol;tr>&NewLine;<&sol;tbody>&NewLine;<&sol;table>&NewLine;<p>&nbsp&semi;<&sol;p>&NewLine;<div class&equals;"balloon-box balloon-left balloon-gray balloon-bg-none clearfix">&NewLine;<div class&equals;"balloon-icon "><img src&equals;"https&colon;&sol;&sol;naniima&period;com&sol;wp-content&sol;themes&sol;jin&sol;img&sol;man1&period;png" alt&equals;"" width&equals;"80" height&equals;"80"><&sol;div>&NewLine;<div class&equals;"icon-name"><&sol;div>&NewLine;<div class&equals;"balloon-serif">&NewLine;<div class&equals;"balloon-content">①不動産取得税ってどんなもの?<&sol;div>&NewLine;<&sol;div><&sol;div>&NewLine;<table style&equals;"height&colon; 144px&semi; width&colon; 100&percnt;&semi; border-collapse&colon; collapse&semi; background-color&colon; &num;dbdbdb&semi;" border&equals;"1">&NewLine;<tbody>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;3333&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">なにをするとかかる税金なの?<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;5798&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;"><strong>不動産の取得<&sol;strong><&sol;span><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;3333&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">誰に払うの?<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;5798&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;"><strong>不動産がある都道府県<&sol;strong><&sol;span><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr>&NewLine;<td style&equals;"width&colon; 43&period;3333&percnt;&semi;"><span style&equals;"color&colon; &num;800080&semi;">誰が払うの?<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;5798&percnt;&semi;"><strong><span style&equals;"color&colon; &num;800080&semi;">不動産の取得者<&sol;span><&sol;strong><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;3333&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">税金のベースとなる金額は?<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;5798&percnt;&semi; height&colon; 24px&semi;"><strong><span style&equals;"color&colon; &num;800080&semi;">固定資産税課税台帳の登録価格<br &sol;>&NewLine;(固定資産税評価額)<&sol;span><&sol;strong><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;3333&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">税率は?<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;5798&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">固定資産税評価価格×<strong>土地・住宅は3%<&sol;strong><&sol;span><br &sol;>&NewLine;<span style&equals;"color&colon; &num;800080&semi;">×<strong>住宅以外の建物は4%(例:事務所)<&sol;strong><&sol;span><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;3333&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">納付方法は<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;5798&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;"><strong>普通徴収<&sol;strong>(役所で計算して郵送とかで届きます。)<&sol;span><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;3333&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">税金がかからない場合は?<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;5798&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">取得者が<strong>国・地方公共団体等<&sol;strong>、<&sol;span><br &sol;>&NewLine;<span style&equals;"color&colon; &num;800080&semi;"><strong>相続、法人の合併宇法人の合併で取得<&sol;strong>した場合<&sol;span><&sol;td>&NewLine;<&sol;tr>&NewLine;<&sol;tbody>&NewLine;<&sol;table>&NewLine;<p>&nbsp&semi;<&sol;p>&NewLine;<div class&equals;"balloon-box balloon-left balloon-gray balloon-bg-none clearfix">&NewLine;<div class&equals;"balloon-icon "><img src&equals;"https&colon;&sol;&sol;naniima&period;com&sol;wp-content&sol;themes&sol;jin&sol;img&sol;man1&period;png" alt&equals;"" width&equals;"80" height&equals;"80"><&sol;div>&NewLine;<div class&equals;"icon-name"><&sol;div>&NewLine;<div class&equals;"balloon-serif">&NewLine;<div class&equals;"balloon-content">免税点 お見逃しもあるってこと<&sol;div>&NewLine;<&sol;div><&sol;div>&NewLine;<table style&equals;"width&colon; 100&percnt;&semi; border-collapse&colon; collapse&semi; background-color&colon; &num;dbdbdb&semi;" border&equals;"1">&NewLine;<tbody>&NewLine;<tr>&NewLine;<td style&equals;"width&colon; 50&percnt;&semi;"><span style&equals;"color&colon; &num;800080&semi;">土地<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 50&percnt;&semi;"><strong><span style&equals;"color&colon; &num;800080&semi;">10万円未満<&sol;span><&sol;strong><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr>&NewLine;<td style&equals;"width&colon; 50&percnt;&semi;"><span style&equals;"color&colon; &num;800080&semi;">建物 新築・増築<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 50&percnt;&semi;"><strong><span style&equals;"color&colon; &num;800080&semi;">1戸につき23万円未満<&sol;span><&sol;strong><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr>&NewLine;<td style&equals;"width&colon; 50&percnt;&semi;"><span style&equals;"color&colon; &num;800080&semi;">建物 その他(中古住宅)<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 50&percnt;&semi;"><strong><span style&equals;"color&colon; &num;800080&semi;">1戸につき12万円未満<&sol;span><&sol;strong><&sol;td>&NewLine;<&sol;tr>&NewLine;<&sol;tbody>&NewLine;<&sol;table>&NewLine;<p>&nbsp&semi;<&sol;p>&NewLine;<div class&equals;"balloon-box balloon-left balloon-gray balloon-bg-none clearfix">&NewLine;<div class&equals;"balloon-icon "><img src&equals;"https&colon;&sol;&sol;naniima&period;com&sol;wp-content&sol;themes&sol;jin&sol;img&sol;man1&period;png" alt&equals;"" width&equals;"80" height&equals;"80"><&sol;div>&NewLine;<div class&equals;"icon-name"><&sol;div>&NewLine;<div class&equals;"balloon-serif">&NewLine;<div class&equals;"balloon-content">試験受けなくても重要!<br &sol;>&NewLine;お得な割引制度もあるの<&sol;div>&NewLine;<&sol;div><&sol;div>&NewLine;<table style&equals;"height&colon; 154px&semi; width&colon; 137&period;537&percnt;&semi; border-collapse&colon; collapse&semi; background-color&colon; &num;dbdbdb&semi;" border&equals;"1">&NewLine;<tbody>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 16&period;3233&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">特例の種類<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 22&period;7436&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">控除内容<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 33&period;5771&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">計算式<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 62&period;0608&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">要件<&sol;span><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 48px&semi;">&NewLine;<td style&equals;"width&colon; 16&period;3233&percnt;&semi; height&colon; 48px&semi;"><span style&equals;"color&colon; &num;800080&semi;">①<strong>宅地<&sol;strong>の課税標準の特例<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 22&period;7436&percnt;&semi; height&colon; 48px&semi;"><span style&equals;"color&colon; &num;800080&semi;">宅地を取得した場合課税標準が1&sol;2に引き下げられる<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 33&period;5771&percnt;&semi; height&colon; 48px&semi;"><span style&equals;"color&colon; &num;800080&semi;">不動産取得税=固定資産税評価額×1&sol;2×3%<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 62&period;0608&percnt;&semi; height&colon; 48px&semi;"><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 72px&semi;">&NewLine;<td style&equals;"width&colon; 16&period;3233&percnt;&semi; height&colon; 72px&semi;"><span style&equals;"font-size&colon; 12px&semi; color&colon; &num;800080&semi;"><span style&equals;"text-decoration&colon; underline&semi; font-size&colon; 16px&semi;"><strong>新築住宅<&sol;strong><&sol;span>の場合<&sol;span><br &sol;>&NewLine;<span style&equals;"color&colon; &num;800080&semi;">②<strong>住宅<&sol;strong>の課税標準<&sol;span><br &sol;>&NewLine;<span style&equals;"color&colon; &num;800080&semi;">の特例<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 22&period;7436&percnt;&semi; height&colon; 72px&semi;"><span style&equals;"color&colon; &num;800080&semi;">一定住宅(建物)の場合、課税標準額から一定額を控除することができる<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 33&period;5771&percnt;&semi; height&colon; 72px&semi;"><span style&equals;"color&colon; &num;800080&semi;">不動産取得税=<&sol;span><br &sol;>&NewLine;<span style&equals;"color&colon; &num;800080&semi;">(固定資産税評価額<strong>ー1200万円<&sol;strong>)×3%<&sol;span><br &sol;>&NewLine;<span style&equals;"font-size&colon; 12px&semi; color&colon; &num;800080&semi;"> ※長期湯量住宅の場合は<del>1200万円<&sol;del>&Implies;1300万円<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 62&period;0608&percnt;&semi; height&colon; 72px&semi;"><span style&equals;"color&colon; &num;800080&semi;"><span style&equals;"font-size&colon; 12px&semi;">床面積<span style&equals;"font-size&colon; 16px&semi;"> <strong>50㎡<&sol;strong><&sol;span>(一戸建て以外の賃貸住宅の場合は40㎡)<span style&equals;"font-size&colon; 16px&semi;"><strong>以上240㎡以<&sol;strong><&sol;span><&sol;span><span style&equals;"font-size&colon; 16px&semi;"><strong>下<br &sol;>&NewLine;法人、賃貸受託も適用可能<&sol;strong><&sol;span><&sol;span><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 16&period;3233&percnt;&semi; height&colon; 10px&semi;">&nbsp&semi;<&sol;p>&NewLine;<p><span style&equals;"font-size&colon; 12px&semi; color&colon; &num;800080&semi;"><span style&equals;"text-decoration&colon; underline&semi; font-size&colon; 16px&semi;"><strong>中古住宅<&sol;strong><&sol;span>の場合<br &sol;>&NewLine;<span style&equals;"font-size&colon; 16px&semi;">③<strong>住宅<&sol;strong>の課税標準<br &sol;>&NewLine;の特例<&sol;span><br &sol;>&NewLine;<&sol;span><&sol;p>&NewLine;<p>&nbsp&semi;<&sol;td>&NewLine;<td style&equals;"width&colon; 22&period;7436&percnt;&semi; height&colon; 10px&semi;"><span style&equals;"color&colon; &num;800080&semi;">一定住宅(建物)の場合、課税標準額から一定額を控除することができる<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 33&period;5771&percnt;&semi; height&colon; 10px&semi;">&nbsp&semi;<&sol;p>&NewLine;<p>&nbsp&semi;<&sol;p>&NewLine;<p><span style&equals;"color&colon; &num;800080&semi;">不動産取得税=<&sol;span><br &sol;>&NewLine;<span style&equals;"color&colon; &num;800080&semi;">(固定資産税評価額<strong>ー控除額<&sol;strong>)×3%<&sol;span><br &sol;>&NewLine;<span style&equals;"font-size&colon; 12px&semi; color&colon; &num;800080&semi;">※控除額は新築された時期によって異なる<&sol;span><&sol;p>&NewLine;<p>&nbsp&semi;<&sol;p>&NewLine;<p>&nbsp&semi;<&sol;td>&NewLine;<td style&equals;"width&colon; 62&period;0608&percnt;&semi; height&colon; 10px&semi;"><span style&equals;"color&colon; &num;800080&semi;"><span style&equals;"font-size&colon; 12px&semi;">床面積<span style&equals;"font-size&colon; 16px&semi;"> <strong>50㎡<&sol;strong><&sol;span><span style&equals;"font-size&colon; 16px&semi;"><strong>以上240㎡以<&sol;strong><&sol;span><&sol;span><span style&equals;"font-size&colon; 16px&semi;"><strong>下<br &sol;>&NewLine;<&sol;strong><&sol;span><strong>A:耐震基準適合既存住宅の場合<&sol;strong><&sol;span><br &sol;>&NewLine;<span style&equals;"font-size&colon; 12px&semi; color&colon; &num;800080&semi;">昭和57年1月以降新築されたものまたは一定の耐震基準に適合するもの<br &sol;>&NewLine;<strong>個人のみ、賃貸住宅は不可<&sol;strong><&sol;span><span style&equals;"font-size&colon; 16px&semi; color&colon; &num;800080&semi;"><strong>B:耐震基準不適合存続住宅<&sol;strong><strong><br &sol;>&NewLine;<&sol;strong><span style&equals;"font-size&colon; 12px&semi;">昭和56年12月31日以降に新築されたもの<&sol;span><span style&equals;"font-size&colon; 12px&semi;">平成26年4月1日以降に取得、取得6カ月以内に耐震改修工事をし、耐震基準に適合している総名所を受け、<strong>取得者が居住していること<&sol;strong><&sol;span><&sol;span><&sol;td>&NewLine;<&sol;tr>&NewLine;<&sol;tbody>&NewLine;<&sol;table>&NewLine;<p>とても、すぐには覚えれない💦<&sol;p>&NewLine;<div class&equals;"balloon-box balloon-left balloon-gray balloon-bg-none clearfix">&NewLine;<div class&equals;"balloon-icon "><img src&equals;"https&colon;&sol;&sol;naniima&period;com&sol;wp-content&sol;themes&sol;jin&sol;img&sol;man1&period;png" alt&equals;"" width&equals;"80" height&equals;"80"><&sol;div>&NewLine;<div class&equals;"icon-name"><&sol;div>&NewLine;<div class&equals;"balloon-serif">&NewLine;<div class&equals;"balloon-content">②登録免許税<&sol;div>&NewLine;<&sol;div><&sol;div>&NewLine;<table style&equals;"height&colon; 337px&semi; width&colon; 100&percnt;&semi; border-collapse&colon; collapse&semi; background-color&colon; &num;dbdbdb&semi;" border&equals;"1">&NewLine;<tbody>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;0434&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">なにをするとかかる税金なの?<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;8697&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;"><strong>不動産の登記を受けるときにかかる税金<&sol;strong><&sol;span><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;0434&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">誰に払うの?<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;8697&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;"><strong>国<&sol;strong><&sol;span><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 25px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;0434&percnt;&semi; height&colon; 25px&semi;"><span style&equals;"color&colon; &num;800080&semi;">誰が払うの?<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;8697&percnt;&semi; height&colon; 25px&semi;"><strong><span style&equals;"color&colon; &num;800080&semi;">登記を受ける人<&sol;span><&sol;strong><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;0434&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">税金のベースとなる金額は?<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;8697&percnt;&semi; height&colon; 24px&semi;"><strong><span style&equals;"color&colon; &num;800080&semi;">固定資産税課税台帳の登録価格<br &sol;>&NewLine;(固定資産税評価額)<&sol;span><&sol;strong><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;0434&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">何に対して税金がかかるの?<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;8697&percnt;&semi; height&colon; 24px&semi;"><strong><span style&equals;"color&colon; &num;800080&semi;">不動産登記に対して<&sol;span><&sol;strong><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;0434&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">納付方法は<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;8697&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;"><strong>現金納付(3万円以下なら印紙納付も可能)<&sol;strong><&sol;span><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;0434&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">税金がかからない場合は?<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;8697&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;"><strong>国・地方公共団体等が自己の為に受ける登記<&sol;strong><&sol;span><br &sol;>&NewLine;<strong><span style&equals;"color&colon; &num;800080&semi;"><span style&equals;"text-decoration&colon; underline&semi;">表示関<&sol;span>する登記(表題登記)<&sol;span><&sol;strong><&sol;td>&NewLine;<&sol;tr>&NewLine;<&sol;tbody>&NewLine;<&sol;table>&NewLine;<p><span style&equals;"text-decoration&colon; underline&semi;"><strong>「表題登記」は義務です、やらないと罰金とられます<&sol;strong><&sol;span><br &sol;>&NewLine;「所有権保存登記」は義務ではないので、やらなくておもお縄にはなりません<&sol;p>&NewLine;<div class&equals;"balloon-box balloon-left balloon-gray balloon-bg-none clearfix">&NewLine;<div class&equals;"balloon-icon "><img src&equals;"https&colon;&sol;&sol;naniima&period;com&sol;wp-content&sol;themes&sol;jin&sol;img&sol;man1&period;png" alt&equals;"" width&equals;"80" height&equals;"80"><&sol;div>&NewLine;<div class&equals;"icon-name"><&sol;div>&NewLine;<div class&equals;"balloon-serif">&NewLine;<div class&equals;"balloon-content">お値引きありますよ!<&sol;div>&NewLine;<&sol;div><&sol;div>&NewLine;<table style&equals;"height&colon; 252px&semi; width&colon; 116&period;519&percnt;&semi; border-collapse&colon; collapse&semi; background-color&colon; &num;dbdbdb&semi;" border&equals;"1">&NewLine;<tbody>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 19&period;8551&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">登記の種類と<&sol;span><br &sol;>&NewLine;<span style&equals;"color&colon; &num;800080&semi;">軽減税率<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 39&period;1795&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">新築の場合の適用要件<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 57&period;5701&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">中古の場合の適用要件<&sol;span><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 139px&semi;">&NewLine;<td style&equals;"width&colon; 19&period;8551&percnt;&semi; height&colon; 139px&semi;"><span style&equals;"color&colon; &num;800080&semi;">所有権保存登記<&sol;span><br &sol;>&NewLine;<span style&equals;"color&colon; &num;800080&semi;">軽減税率&colon;0&period;15&percnt;<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 39&period;1795&percnt;&semi; height&colon; 139px&semi;">&NewLine;<ul>&NewLine;<li><span style&equals;"color&colon; &num;800080&semi;">自己居住用<&sol;span><&sol;li>&NewLine;<li><span style&equals;"color&colon; &num;800080&semi;">個人が受ける登記<&sol;span><&sol;li>&NewLine;<li><span style&equals;"color&colon; &num;800080&semi;">家屋の<strong>床面積50㎡以上<&sol;strong><&sol;span><&sol;li>&NewLine;<li><span style&equals;"color&colon; &num;800080&semi;">新築または取得後1年以内の登記<&sol;span><&sol;li>&NewLine;<&sol;ul>&NewLine;<&sol;td>&NewLine;<td style&equals;"width&colon; 57&period;5701&percnt;&semi; height&colon; 139px&semi;"><span style&equals;"color&colon; &num;800080&semi;">なし<&sol;span><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 65px&semi;">&NewLine;<td style&equals;"width&colon; 19&period;8551&percnt;&semi; height&colon; 65px&semi;"><span style&equals;"color&colon; &num;800080&semi;">所有権移転登記<&sol;span><br &sol;>&NewLine;<span style&equals;"color&colon; &num;800080&semi;">軽減税率&colon;0&period;3&percnt;<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 39&period;1795&percnt;&semi; height&colon; 65px&semi;"><span style&equals;"color&colon; &num;800080&semi;">上記と同じ<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 57&period;5701&percnt;&semi; height&colon; 65px&semi;">&NewLine;<ul>&NewLine;<li><span style&equals;"color&colon; &num;800080&semi;"><strong>築20年以内<&sol;strong>(耐火建築物の場合は25年以内)<&sol;span><&sol;li>&NewLine;<li><span style&equals;"color&colon; &num;800080&semi;">または、<strong>耐震基準に適合<&sol;strong>しているもの<&sol;span><&sol;li>&NewLine;<&sol;ul>&NewLine;<&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 19&period;8551&percnt;&semi; height&colon; 24px&semi;">抵当権設定登記<br &sol;>&NewLine;軽減税率&colon;0&period;1&percnt;<&sol;td>&NewLine;<td style&equals;"width&colon; 39&period;1795&percnt;&semi; height&colon; 24px&semi;">上記と同じ<&sol;td>&NewLine;<td style&equals;"width&colon; 57&period;5701&percnt;&semi; height&colon; 24px&semi;">上記と同じ<&sol;td>&NewLine;<&sol;tr>&NewLine;<&sol;tbody>&NewLine;<&sol;table>&NewLine;<p>&nbsp&semi;<&sol;p>&NewLine;<div class&equals;"balloon-box balloon-left balloon-gray balloon-bg-none clearfix">&NewLine;<div class&equals;"balloon-icon "><img src&equals;"https&colon;&sol;&sol;naniima&period;com&sol;wp-content&sol;themes&sol;jin&sol;img&sol;man1&period;png" alt&equals;"" width&equals;"80" height&equals;"80"><&sol;div>&NewLine;<div class&equals;"icon-name"><&sol;div>&NewLine;<div class&equals;"balloon-serif">&NewLine;<div class&equals;"balloon-content">あと一つ<br &sol;>&NewLine;③印紙税<&sol;div>&NewLine;<&sol;div><&sol;div>&NewLine;<table style&equals;"height&colon; 337px&semi; width&colon; 100&percnt;&semi; border-collapse&colon; collapse&semi; background-color&colon; &num;dbdbdb&semi;" border&equals;"1">&NewLine;<tbody>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;0434&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">なにをするとかかる税金なの?<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;8697&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;"><strong>契約書 受領書(領収書)などの課税文書を作成<br &sol;>&NewLine;したとき<&sol;strong><&sol;span><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;0434&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">誰に払うの?<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;8697&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;"><strong>国<&sol;strong><&sol;span><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 25px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;0434&percnt;&semi; height&colon; 25px&semi;"><span style&equals;"color&colon; &num;800080&semi;">誰が払うの?<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;8697&percnt;&semi; height&colon; 25px&semi;"><strong><span style&equals;"color&colon; &num;800080&semi;">課税文書の作成者<&sol;span><&sol;strong><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;0434&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">税金のベースとなる金額は?<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;8697&percnt;&semi; height&colon; 24px&semi;"><strong><span style&equals;"color&colon; &num;800080&semi;">固定資産税課税台帳の登録価格<br &sol;>&NewLine;(固定資産税評価額)<&sol;span><&sol;strong><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;0434&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">何に対して税金がかかるの?<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;8697&percnt;&semi; height&colon; 24px&semi;"><strong><span style&equals;"color&colon; &num;800080&semi;">課税文書に対して<&sol;span><&sol;strong><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;0434&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">納付方法は<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;8697&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;"><b>原則として印紙を貼り付けて消印する<&sol;b><&sol;span><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;0434&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">税金がかからない場合は?<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;8697&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;"><strong>国・地方公共団体等が作成する文書<br &sol;>&NewLine;<&sol;strong><span style&equals;"font-size&colon; 12px&semi;">例:国と個人が共同で作成した文書<br &sol;>&NewLine;個人が保管する文書(国が作成したもの)は非課税<&sol;span><&sol;span><&sol;td>&NewLine;<&sol;tr>&NewLine;<&sol;tbody>&NewLine;<&sol;table>&NewLine;<p>ポイント<br &sol;>&NewLine;◎契約書<br &sol;>&NewLine;・契約金額が1万円未満の契約書は原則非課税<br &sol;>&NewLine;・同一内容の契約書を2通以上作成した場合は各契約書に印紙税がかされる<br &sol;>&NewLine;◎受領書(領収書)<br &sol;>&NewLine;・記載金額5万円未満、営業に関しない受領書は非課税<br &sol;>&NewLine;◎一通に売買契約書と請負契約書の記載がある場合<br &sol;>&NewLine;・両方の金額が記載されているときは金額が大きいほうが記載金額<br &sol;>&NewLine;◎契約書に消費税の区分記載あり<br &sol;>&NewLine;・消費税は記載金額に含めない<&sol;p>&NewLine;<table style&equals;"height&colon; 170px&semi; width&colon; 100&percnt;&semi; border-collapse&colon; collapse&semi; background-color&colon; &num;dbdbdb&semi;" border&equals;"1">&NewLine;<tbody>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;0434&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">契約書名<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;8697&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">記載金額<&sol;span><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;0434&percnt;&semi; height&colon; 25px&semi;"><span style&equals;"color&colon; &num;800080&semi;">売買契約書<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;8697&percnt;&semi; height&colon; 25px&semi;"><span style&equals;"color&colon; &num;800080&semi;"><strong>売買代金<&sol;strong><&sol;span><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 25px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;0434&percnt;&semi; height&colon; 25px&semi;"><span style&equals;"color&colon; &num;800080&semi;">交換契約書<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;8697&percnt;&semi; height&colon; 25px&semi;"><span style&equals;"color&colon; &num;800080&semi;">双方の金額が記載されていいるとき&Implies;<&sol;span><strong><span style&equals;"color&colon; &num;800080&semi;">高いほう<br &sol;>&NewLine;差額のみ記載はその金額<&sol;span><&sol;strong><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;0434&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">贈与契約書<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;8697&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">記載金額のない契約書として<b>200円の印紙<&sol;b><&sol;span><&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;0434&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">変更契約<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;8697&percnt;&semi; height&colon; 24px&semi;">&NewLine;<ul>&NewLine;<li><span style&equals;"color&colon; &num;800080&semi;">元の契約書と総額が変わらないとき<&sol;span><strong><span style&equals;"color&colon; &num;800080&semi;">&Implies;記載金額<&sol;span><span style&equals;"color&colon; &num;800080&semi;">のない契約書として200円の印紙<&sol;span><span style&equals;"color&colon; &num;800080&semi;"><br &sol;>&NewLine;<&sol;span><&sol;strong><&sol;li>&NewLine;<li><span style&equals;"color&colon; &num;800080&semi;">増額契約の場合<strong>&Implies;増額金額<&sol;strong><&sol;span><&sol;li>&NewLine;<li><span style&equals;"color&colon; &num;800080&semi;">減額契約<strong>&Implies;記載金額のない契約書として200円の印紙<&sol;strong><&sol;span><&sol;li>&NewLine;<&sol;ul>&NewLine;<&sol;td>&NewLine;<&sol;tr>&NewLine;<tr style&equals;"height&colon; 24px&semi;">&NewLine;<td style&equals;"width&colon; 43&period;0434&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">土地の賃貸借契約<&sol;span><&sol;td>&NewLine;<td style&equals;"width&colon; 70&period;8697&percnt;&semi; height&colon; 24px&semi;"><span style&equals;"color&colon; &num;800080&semi;">契約時に相手に交付し、<strong>後日返還されることが予定されていない金額<&sol;strong><&sol;span><&sol;td>&NewLine;<&sol;tr>&NewLine;<&sol;tbody>&NewLine;<&sol;table>&NewLine;<div class&equals;"jin-lp-h2 jinlph2-style1">&NewLine;<h2>&NewLine;<&excl;-- WP QUADS v&period; 2&period;0&period;93 Shortcode Ad --><&sol;p>&NewLine;<div class&equals;"quads-location quads-ad716" id&equals;"quads-ad716" style&equals;"">&NewLine;<div class&equals;"quads-ad-label quads-ad-label-new">スポンサーリンク<&sol;div>&NewLine;<p><amp-ad&NewLine; width&equals;"100vw"&NewLine; height&equals;"320"&NewLine; type&equals;"adsense"&NewLine; data-ad-client&equals;"ca-pub-9715028928167916"&NewLine; data-ad-slot&equals;"9698225534"&NewLine; data-auto-format&equals;"rspv"&NewLine; data-full-width&NewLine; ><&sol;p>&NewLine;<div overflow><&sol;div>&NewLine;<p> <&sol;amp-ad><&sol;div>&NewLine;<&sol;h2>&NewLine;<&sol;div>&NewLine;<p>疲れました😢<br &sol;>&NewLine;ここまで来るので私は力尽きました<br &sol;>&NewLine;これ以上は無理です<br &sol;>&NewLine;実際に税率を計算して、控除を計算するとすごいことになります<&sol;p>&NewLine;<p>スーモさんに助けてもらいましょう。<a href&equals;"https&colon;&sol;&sol;suumo&period;jp&sol;article&sol;oyakudachi&sol;oyaku&sol;sumai&lowbar;nyumon&sol;money&sol;fudosan&lowbar;syutokuzei&sol;">https&colon;&sol;&sol;suumo&period;jp&sol;article&sol;oyakudachi&sol;oyaku&sol;sumai&lowbar;nyumon&sol;money&sol;fudosan&lowbar;syutokuzei&sol;<&sol;a><&sol;p>&NewLine;<img class&equals;"alignnone size-medium wp-image-581" src&equals;"https&colon;&sol;&sol;naniima&period;com&sol;wp-content&sol;uploads&sol;2022&sol;05&sol;milada-vigerova-DRNS6gfUI8M-unsplash-200x300&period;jpg" alt&equals;"" width&equals;"200" height&equals;"300" &sol;>&NewLine;<p>&nbsp&semi;<&sol;p>&NewLine;<p>&nbsp&semi;<&sol;p>&NewLine;<p>&nbsp&semi;<&sol;p>&NewLine;

スポンサーリンク
モバイルバージョンを終了