鈴木基史が語る相続税・贈与税の実践アドバイス

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目次iii計算例6　間口が狭小な土地······································································61計算例7　不整形地···························································································62計算例8　がけ地·································································································63計算例9　地積規模の大きな土地···························································64（4）マンション敷地には奥行価格補正率の適用·········································65（5）さらに評価減される可能性もある······························································65（6）私道は30％または0評価·················································································66（7）私道に面した土地は仮路線価で計算·························································66（8）路線価がなければ固定資産税評価額を使う········································67（9）倍率方式は簡単·········································································································67（10）課税標準額と評価額は違う··············································································68（11）途切れた道路地図····································································································69土地評価の応用編（1）貸地や貸家建付地をどう評価する······························································70（2）貸地の評価···················································································································71（3）貸家建付地の評価···································································································72（4）貸家建付借地権の評価························································································73（5）転借権と転貸借地権の評価··············································································76賃貸マンションの評価（1）敷地も建物も通常より低い評価····································································79（2）土地と建物が同一名義なら貸家建付地···················································80（3）建物の名義を敷地所有者に変えれば評価減········································80（4）建物名義の変更が相続税対策········································································80（5）会社名義で建てても対策にならない·························································81上場株式の評価はどうする（1）株式相場で評価·········································································································82345