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The best Side of kuntogel
samuela840dcb7
15 days ago
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貸家建付地の相続税評価額=自用地評価額-自用地評価額×借地権割合×借家権割合 ここまで、親から子へのお金の貸付が贈与とみなされないために必要な対策をご紹介しました。 不動産賃貸業において「業務」といえるのは、相当の対価を得て継続的に貸付を行っている場合を指すものと解釈されます。そのため、上記のように経済的行為ではなく、親子間という特別な関係に基づいて低廉な価額で賃貸借されているものについ...
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