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評価額は、前章で述べたように、総務省が定めた「固定資産評価基準」に基づいて市町村が決めるものです。
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Curiosity could be witnessed in some ways. Be sure to share an example of how you might have shown curiosity And exactly how which includes affected your advancement. (around 250 text)
特に固定資産税を節税したい場合、住宅用地の特例が適用される賃貸経営がおすすめです。
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マンション・アパート経営での固定資産税の計算について、より詳しく知りたい方はこちらもご参照ください。
・土地を管轄する市区町村の役所などで、固定資産評価証明書を入手する ・市区町村で、固定資産課税台帳を縦覧、閲覧する
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前章で固定資産税の計算式を紹介しましたが、次は納税額が決定するまでにどのような手順が踏まれているかを具体的に解説します。なお、ここからは土地・家屋の固定資産税に絞って紹介します。
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マンションの場合、建物は所有者の持ち分の課税床面積に対応する部分に課税され、敷地についても、敷地全体に対する敷地権（※）の割合に応じて計算します。
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