land inheritance taxとは 意味・読み方・使い方

Regarding building land that is being lent to companies, a company may be covered by a measure that will reduce the assessed value of the inheritance tax by 80% if land area and other requirements are met.例文帳に追加

会社に貸し付けている宅地については、面積要件などを満たせば、相続税評価額を80％軽減する措置が受けられる。 - 経済産業省

Although its fixed property tax is set low in comparison with that of housing or agricultural land, the inheritance tax imposed at the time of the generation change is calculated as the assessed value of the average neighboring housing land minus the land development expenses.発音を聞く 例文帳に追加

山林の固定資産税そのものは宅地や農地に較べて安価に設定されているが、代替わりの際に発生する相続税では、山林の評価額は近隣の宅地の評価額マイナス造成費となる。 - Wikipedia日英京都関連文書対訳コーパス

Based on the image data of a public figure and map, land inheritance tax is calculated for the land area (frontage, depth, percentage of shaded area, and usage unit) by utilizing the measurement system.例文帳に追加

本発明による公図、地図の画像データから土地相続税算出のための土地面積（間口、奥行き、蔭地割合、利用単位）を計測するシステムを利用する。 - 特許庁

Along with kinri goryo (private estate of Imperial Palace) and denka watariryo (a collection of estates passed on by inheritance to the Fujiwara house chieftain) (sekkanke shoryo; estate of the Fujiwara regent's line), jisha honjoryo was under the protection of the bakufu, but in the Nanbokucho civil war, hyoro ryosho (land specified for collecting provisions) was settled there for securing provisions or it was embezzled by samurai families as the object of hanzeirei (half-tax decrees).発音を聞く 例文帳に追加

寺社本所領は禁裏御料及び殿下渡領（摂関家所領）とともに保護の対象とされていたが、南北朝の内乱の中で兵粮の確保のために兵粮料所が設置や半済令の対象として武家の押領が相次いだ。 - Wikipedia日英京都関連文書対訳コーパス

With regard to the FY2009 tax reforms, we will make the necessary reforms relating to housing and land, corporations, small-and medium-sized enterprises (SMEs), inheritance, financial and securities transactions, international taxation, and automobile taxation in light of realizing economic recovery and so on, considering the current economic and financial situation.発音を聞く 例文帳に追加

平成二十一年度税制改正については、現下の経済金融情勢を踏まえ、景気回復の実現に資する等の観点から、住宅・土地税制、法人関係税制、中小企業関係税制、相続税制、金融・証券税制、国際課税、自動車課税等について、必要な改正を行います。 - 金融庁

However, in reality, even if the owner of Satoyama tried to sell the land with this value, developers tend to take advantage of the owner's weak position to bring down the price, and there are occasions where there is no purchaser and the owner has no remedy other than selling his farm lands and others by the piece, while maintaining the mountain forest that has practically no asset value (if the owner has no reserve, as he can not pay the inheritance tax, he is forced to become bankrupt).発音を聞く 例文帳に追加

しかし実際に所有者がその価格で売却しようとしても、デベロッパーには足元を見られて買い叩かれるか、場合によっては買い手が付くことさえ無い為、所有者は平地に持っている農地などを切り売りして資産価値の無い山林を持ち続ける（その余力も無い場合は相続税を支払えず破産する羽目に陥る）しか無いのである。 - Wikipedia日英京都関連文書対訳コーパス

With regard to the FY2009 tax reforms, we have made the necessary reforms relating to housing and land, corporations, small-and medium-sized enterprises (SMEs), inheritance, financial and securities transactions, international taxation, and automobile taxation in light of realizing economic recovery and so on, considering the current economic and financial situation.発音を聞く 例文帳に追加

平成二十一年度税制改正については、現下の経済金融情勢を踏まえ、景気回復の実現に資する等の観点から、住宅・土地税制、法人関係税制、中小企業関係税制、相続税制、金融・証券税制、国際課税、自動車課税等について、必要な改正を行うこととしております。 - 金融庁