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</html>";s:4:"text";s:2681:"<p>åœŸåœ°é€ æˆè²»ãªã©ã®æ¶ˆè²»ç¨Žèª²ç¨Žä»•å…¥ã‚Œã®åŒºåˆ† 土地を購入ã™ã‚‹éš›ã®ä»²ä»‹æ‰‹æ•°æ–™ã‚„土地ã®é€ æˆè²»ãªã©ã€æ¶ˆè²»ç¨Žã®ã‹ã‹ã‚‹è²»ç”¨ã‚’支払ã£ãŸå ´åˆã®ã€æ¶ˆè²»ç¨Žã®èª²ç¨Žä»•å…¥ã‚Œã®ç”¨é€”区分ã«ã¤ã„ã¦æ¤œè¨Žã—ã¦ã¿ã¾ã™ã€‚ 課税売上ã«å¯¾å¿œã™ã‚‹ã®ã‹ã€éžèª²ç¨Žå£²ä¸Šã«å¯¾å¿œã™ã‚‹ã®ã‹ã€ãã‚Œã¨ã‚‚共通対応ãªã®ã‹ã€‚ 土地ã«é–¢ … </p> <p>ä¸å‹•ç”£è²©å£²åŽŸä¾¡å‹˜å®šã¸ã®æŒ¯æ›¿ 販売用ä¸å‹•ç”£ãŒå£²å´ã•ã‚Œã¾ã—ãŸã‚‰ã€è²©å£²ç”¨ä¸å‹•ç”£å‹˜å®šï¼ˆæ£šå¸è³‡ç”£ï¼‰ã‹ã‚‰ … 建物付ã土地を購入ã—ãŸæ™‚ã€å»ºç‰©ã‚’解体撤去ã™ã‚‹å ´åˆãŒã‚ã‚Šã¾ã™ã€‚今回ã¯ã€ã“ã®å»ºç‰©ã®è§£ä½“撤去費用ã®æ¶ˆè²»ç¨Žæ³•ä¸Šã®å‡¦ç†ã«ã¤ã„ã¦èª¬æ˜Žã—ãŸã„ã¨æ€ã„ã¾ã™ã€‚解体撤去費用ãŒèª²ç¨Žä»•å…¥ã«è©²å½“ã™ã‚‹ã“ã¨ã¯ç‰¹ã«èª¬æ˜Žã®å¿…è¦ãŒãªã„ã‹ã¨æ€ã„ã¾ã™ãŒã€å€‹åˆ¥å¯¾å¿œæ–¹å¼ã‚’利用ã—ã¦ã„ãŸå ´ åˆã®ç™»éŒ²å…è¨±ç¨Žï¼Œé€ æˆè²»ç”¨ï¼Œå»ºç‰©ã®å»ºè¨è²»ç”¨ï¼Œ 物件調é”部門やä¼ç”»éƒ¨é–€ã®äººä»¶è²»ãªã©ãŒå«ã¾ れるã¨è€ƒãˆã‚‰ã‚Œã¾ã™ã€‚通常，ä¸å‹•ç”£ä»¥å¤–ã®æ£š å¸è³‡ç”£ã«ã¤ã„ã¦ã¯åˆ©åã‚’å–得価é¡ã«å«ã‚ãªã„ ã“ã¨ã¨ãªã£ã¦ã„ã¾ã™ã€‚ã“ã‚Œã«å¯¾ã—ã¦ï¼Œä¸å‹•ç”£ 開発事æ¥ã«ã¤ã„ã¦ã¯ï¼Œé–‹ç™ºã«é•·æœŸé–“ã‚’è¦ã—， 膨大ãªè³‡é‡‘ … ã¨ãªã‚Šã€å€‹åˆ¥å¯¾å¿œæ–¹å¼ã§ã¯ã€éžèª²ç¨Žå£²ä¸Šï¼ˆåœŸåœ°ï¼‰ã«å¯¾å¿œã™ã‚‹éƒ¨åˆ†ã«ã¤ã„ã¦ã¯ã€æŽ§é™¤å¯¾è±¡ä»•å…¥ç¨Žé¡ã¨ãªã‚‰ãªããªã‚Šã€èª²ç¨Žå£²ä¸Šï¼ˆå»ºç‰©ï¼‰éƒ¨åˆ†ã«å¯¾å¿œã™ã‚‹ã ã‘控除対象仕入税é¡ã¨ãªã‚Šã¾ã™ã€‚ ニ. ã“ã®ç‚¹ã«é–¢é€£ã™ã‚‹è£åˆ¤ä¾‹ã¨ã—ã¦ã€ã€ŒçµŒç†æ‹…当者ã®ãŸã‚ã®æ¶ˆè²»ç¨Žã€Œå€‹åˆ¥å¯¾å¿œæ–¹å¼ã€é©ç”¨ã‚¬ã‚¤ãƒ‰ï¼ˆã‚ã„ã‚税ç†å£«æ³•äººï¼‰ã€ã«ãŠã„ã¦ã€å»ºç‰©ã‚’購入ã—ãŸç›®çš„ãŒã€Œå±…ä½ç”¨ã¨ã—ã¦è³ƒè²¸ã™ã‚‹ãŸã‚ã€ã§ã‚ã£ãŸã‹ã©ã†ã‹ãŒäº‰ã‚ã‚ŒãŸäº‹ä»¶ãŒç´¹ä»‹ã•ã‚Œã¦ã„ã¾ã—ãŸã€‚ ã“ã®äº‹ä»¶ã§ã¯ã€ç´ç¨Žè€…ãŒèª²ç¨ŽæœŸé–“末日ã¾ã§ã«ã㮠… 建売ä½å®…を購入ã—ã¾ã—ãŸãŒå»ºå£²ã§ã‚‚内覧会（竣工検査）ã¯ã‚る？ 建売ä½å®…ã«æ¶ˆè²»ç¨Žã¯ã‹ã‹ã‚‹ã®ã‹ï¼Ÿæ¶ˆè²»ç¨Žã®è¨ˆç®—方法ã¯ï¼Ÿ 建売ä½å®…ã¯å±ãªã„ã¯æœ¬å½“ã‹ï¼Ÿï¼ˆä»•æ§˜ã‚„施工å“質ã¨ã®é–¢ä¿‚） 建売ä½å®…ã®å†…覧会を自分ãŸã¡ã ã‘ã§ãƒã‚§ãƒƒã‚¯ã§ãる？専門家をåŒè¡Œã™ã¹ã？ 仕入税é¡æŽ§é™¤ã«ã¯3通りã®è¨ˆç®—方法ãŒã‚ã‚Šã¾ã™ã€‚ãã®ä¸ã§ã‚‚個別対応方å¼ã¯ç…©é›‘ãªåˆ†é¡žã‚„計算ãŒå¿…è¦ã¨ãªã‚Šã¾ã™ã€‚ ã“れを機ã«å€‹åˆ¥å¯¾å¿œæ–¹å¼ã®è¨ˆç®—方法を整ç†ã—ã¾ã—ょã†ã€‚ 1．仕入税é¡æŽ§é™¤ã®è¨ˆç®—体系 自力ã§æ¶ˆè²»ç¨Žç”³å‘Šã‚’è¡Œã£ã¦ã„る個人事æ¥è€…や経ç†æ‹…当者ã®æ–¹ã§ã‚‚ã€æ„外ã¨å€‹åˆ¥å¯¾å¿œæ–¹å¼ã« … </p>";s:7:"keyword";s:119:"%E3%83%8D%E3%83%BC%E3%83%A0%E3%83%97%E3%83%AC%E3%83%BC%E3%83%88 %E6%89%8B%E4%BD%9C%E3%82%8A %E3%83%97%E3%83%A9%E6%9D%BF";s:5:"links";s:5150:"<a href='http://wiki.operacompany.com/it/images/journal/0yn7x.php?page=pdf-%E7%94%BB%E5%83%8F%E8%B2%BC%E3%82%8A%E4%BB%98%E3%81%91-%E3%82%A8%E3%82%AF%E3%82%BB%E3%83%AB-084579'>Pdf ç”»åƒè²¼ã‚Šä»˜ã‘ エクセル</a>,
<a href='http://wiki.operacompany.com/it/images/journal/0yn7x.php?page=%E5%91%A8-%E7%94%A3-%E6%9C%9F-%E5%9B%BD-%E8%A9%A6-084579'>周 産 期 国 試</a>,
<a href='http://wiki.operacompany.com/it/images/journal/0yn7x.php?page=%E3%83%A9%E3%83%BC%E3%83%A1%E3%83%B3-%E3%83%A9%E3%82%A4%E3%82%B9-%E3%81%8A%E3%81%99%E3%81%99%E3%82%81-084579'>ラーメン ライス ãŠã™ã™ã‚</a>,
<a href='http://wiki.operacompany.com/it/images/journal/0yn7x.php?page=%E8%BB%A2%E5%85%A5%E5%B1%8A-%E4%BD%8F%E6%B0%91%E7%A5%A8-%E5%90%8C%E6%99%82-%E6%A8%AA%E6%B5%9C%E5%B8%82-084579'>転入届 ä½æ°‘票 åŒæ™‚ 横浜市</a>,
<a href='http://wiki.operacompany.com/it/images/journal/0yn7x.php?page=iPhone-%E9%80%9A%E7%9F%A5%E9%9F%B3-%E3%81%86%E3%82%8B%E3%81%95%E3%81%84-084579'>IPhone 通知音 ã†ã‚‹ã•ã„</a>,
<a href='http://wiki.operacompany.com/it/images/journal/0yn7x.php?page=%E5%B8%AF%E5%BA%83-%E9%AB%98%E5%8D%92-%E6%B1%82%E4%BA%BA-084579'>帯広 é«˜å’ æ±‚äºº</a>,
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<a href='http://wiki.operacompany.com/it/images/journal/0yn7x.php?page=%E7%94%9F%E3%82%AF%E3%83%AA%E3%83%BC%E3%83%A0-%E3%83%95%E3%83%AA%E3%83%AB-%E7%B5%9E%E3%82%8A%E6%96%B9-084579'>生クリームフリル 絞り方</a>,
<a href='http://wiki.operacompany.com/it/images/journal/0yn7x.php?page=%E3%83%8F%E3%83%AD%E3%83%BC%E3%83%AF%E3%83%BC%E3%82%AF-%E7%A6%8F%E5%B2%A1-%E3%82%B3%E3%83%AD%E3%83%8A-084579'>ãƒãƒãƒ¼ãƒ¯ãƒ¼ã‚¯ ç¦å²¡ コãƒãƒŠ</a>,
<a href='http://wiki.operacompany.com/it/images/journal/0yn7x.php?page=%E7%86%B1%E6%B5%B7-%E8%A8%98%E5%BF%B5%E6%97%A5-%E3%83%87%E3%83%BC%E3%83%88-084579'>熱海 記念日 デート</a>,
<a href='http://wiki.operacompany.com/it/images/journal/0yn7x.php?page=%E3%82%A2%E3%83%91%E3%83%9E%E3%83%B3%E3%82%B7%E3%83%A7%E3%83%83%E3%83%97-%E7%88%86%E7%99%BA-%E5%8B%95%E7%94%BB-084579'>アパマンショップ 爆発 動画</a>,
<a href='http://wiki.operacompany.com/it/images/journal/0yn7x.php?page=%E5%A4%96%E5%A3%81-%E5%A1%97%E3%82%8A%E5%A3%81-%E4%B8%8B%E5%9C%B0-%E3%82%B5%E3%82%A4%E3%83%87%E3%82%A3%E3%83%B3%E3%82%B0-084579'>å¤–å£ å¡—ã‚Šå£ ä¸‹åœ° サイディング</a>,
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<a href='http://wiki.operacompany.com/it/images/journal/0yn7x.php?page=%E9%81%93%E3%81%AE%E9%A7%85-%E5%A4%A7%E6%B7%80-%E3%83%A9%E3%83%B3%E3%83%81-084579'>é“ã®é§… 大淀 ランãƒ</a>,
<a href='http://wiki.operacompany.com/it/images/journal/0yn7x.php?page=%E5%8D%94%E4%BC%9A%E3%81%91%E3%82%93%E3%81%BD-%E5%81%A5%E5%BA%B7%E8%A8%BA%E6%96%AD-%E7%94%B3%E3%81%97%E8%BE%BC%E3%81%BF-%E6%B5%81%E3%82%8C-084579'>å”会ã‘ã‚“ã½ å¥åº·è¨ºæ– 申ã—込㿠æµã‚Œ</a>,
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<a href='http://wiki.operacompany.com/it/images/journal/0yn7x.php?page=%E3%83%8B%E3%82%B8%E3%83%9E%E3%82%B9-%E5%A1%A9%E7%84%BC%E3%81%8D-%E4%B8%B2-084579'>ニジマス 塩焼ã 串</a>,
<a href='http://wiki.operacompany.com/it/images/journal/0yn7x.php?page=%E5%87%BA%E7%94%A3%E5%86%85%E7%A5%9D%E3%81%84-%E3%82%AB%E3%82%BF%E3%83%AD%E3%82%B0%E3%82%AE%E3%83%95%E3%83%88-%E3%82%B0%E3%83%AB%E3%83%A1-084579'>出産内ç¥ã„ ã‚«ã‚¿ãƒã‚°ã‚®ãƒ•ãƒˆ グルメ</a>,
<a href='http://wiki.operacompany.com/it/images/journal/0yn7x.php?page=%E8%AA%95%E7%94%9F%E6%97%A5%E3%83%97%E3%83%AC%E3%82%BC%E3%83%B3%E3%83%88-%E9%A3%9F%E3%81%B9%E7%89%A9-%E3%81%8A%E5%8F%96%E3%82%8A%E5%AF%84%E3%81%9B-084579'>誕生日プレゼント 食ã¹ç‰© ãŠå–り寄ã›</a>,
<a href='http://wiki.operacompany.com/it/images/journal/0yn7x.php?page=%E3%82%B8%E3%83%A7%E3%82%A4%E3%83%95%E3%83%AB-%E3%83%90%E3%82%A4%E3%83%88-%E9%AB%98%E6%A0%A1%E7%94%9F-%E8%A8%B1%E5%8F%AF-084579'>ジョイフル ãƒã‚¤ãƒˆ é«˜æ ¡ç”Ÿ 許å¯</a>,
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<a href='http://wiki.operacompany.com/it/images/journal/0yn7x.php?page=%E3%83%AF%E3%82%A4%E3%83%A2%E3%83%90%E3%82%A4%E3%83%AB-%E5%AE%B6%E9%9B%BB%E9%87%8F%E8%B2%A9%E5%BA%97-%E3%82%AD%E3%83%A3%E3%83%B3%E3%83%9A%E3%83%BC%E3%83%B3-084579'>ワイモãƒã‚¤ãƒ« 家電é‡è²©åº— ã‚ャンペーン</a>,
<a href='http://wiki.operacompany.com/it/images/journal/0yn7x.php?page=%E3%83%AD%E3%83%BC%E3%83%AB%E3%82%AD%E3%83%A3%E3%83%99%E3%83%84-%E3%82%AD%E3%83%A3%E3%83%99%E3%83%84-%E5%89%A5%E3%81%8C%E3%81%97%E6%96%B9-%E3%83%AC%E3%83%B3%E3%82%B8-084579'>ãƒãƒ¼ãƒ«ã‚ャベツ ã‚ャベツ 剥ãŒã—æ–¹ レンジ</a>,
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