Japanese Laws and Regulations Small-scale residential land, etc. and the practice of assessing spousal residence rights V157 4976075129426

Explanation of small-scale residential land, etc. with examples, the basics of spousal residence rights and points to keep in mind in practice, and explanation of evaluation of spousal residence rights, including small-scale residential land, etc., using specific calculation examples.

The "spouse residence right" has been applied since April 2020, and if the site meets the requirements, the special reduction system for small-scale residential land, etc. can be applied.
However, if a building is used not only for residential purposes but also for business or rental purposes, and a spousal residence right is established in that building, the calculation becomes complicated.

Disc 1 of this DVD explains the special reduction system for small residential lots, etc., which is frequently consulted by members, with examples.
Disc 2 explains the basics of spousal residence rights, points to keep in mind in practice, and how to calculate the assessed value of spousal residence rights, including small-scale residential land, using specific calculation examples.
Additionally, as a bonus on the DVD, we have included an ``Assessment statement for spousal residence rights and residential land (Excel)'' that allows you to calculate the appraised value of site use rights and site ownership rights, land area, and applicable area for small residential lots, etc.


detail
[Lecturer]
Tax accountant Chugo Iwashita
　
[Video table of contents]
1. Outline of the special reduction system for small-scale residential lots, etc.
overview
1. Specified business residential land, etc., specified residential residential land, etc., or specified family company business residential land, etc.
2. Housing land for lending business, etc.
Applicable residential land, etc.
Business and residence, and the relationship between owners and users of buildings or structures
Target small-scale residential land, etc.
1. Specified business residential land, etc.
2. Specified family company business residential land, etc.
3 Specified residential residential land, etc.
4. Housing land for lending business, etc.
Limit area and specific selection of small-scale residential lots, etc.
1 Limit area
2. Specific selection
others
1. Requirements for split acquisition
2. Selection of small-scale residential land, etc.
3. Declaration requirements

2. Spousal residence rights and inheritance tax
overview
1. Acquisition of spousal residence rights (Civil Code 1028)
2 Duration (Civil Code 1030)
3. Registration, etc. (Civil Code 1031)
4 Use and earnings by spouse (Civil Code 1032)
5. Extinguishment, etc. (Civil Code 1036)
6 Short-term residence rights for spouses (Civil Code 1037)
Spousal residence rights and evaluation of buildings and their grounds
1. Value of spousal residence rights (companion law 23-2)
2 Value of ownership of residential building
3. Value of spousal residence rights when undivided estate is divided
4. Value of site use rights related to spousal residence rights
5. Value of ownership of residential building site
6 Building usage status and site usage rights and site ownership rights related to spousal residence rights
7.Limited area of ​​small-scale residential land, etc. due to establishment of spousal residence rights


3. Relationship and calculation of small-scale residential land, etc. and spousal residence rights
When a building is for residential use only
When one building is used for residential purposes and for specific business purposes

Other reference examples
　
[Recording time]
Approximately 200 minutes
　
[Recording format]
Lecture text (PDF)
Spousal residence rights and residential land evaluation statement (Excel)

*The contents are created based on the relevant laws and regulations as of September 2021.
*Microsoft Excel (2016/2019 Windows version) is required to use the spousal residence rights and residential land evaluation statement (Excel).
　

【Note】
●To watch this product, please be sure to play it on a DVD video compatible player.
●If you want to play back on a computer, the computer must be equipped with a DVD drive and DVD playback software.
●The DVD includes lecture resumes as PDF files. Insert the DVD into your computer (a computer equipped with a DVD drive that can read DVDs), open the PDF file in the DVD data, and print it using your printer. For details on how to print, please refer to "How to retrieve lecture texts" included with this product.

*PC operating environment: Playback may not be possible depending on the computer environment. In that case, please contact the computer manufacturer.
*Adobe Acrobat Reader is required to view the lecture text (PDF).
*Microsoft Excel (2016/2019 windows version) is required to use the format.