Q.賃貸住宅を建てるメリットは?

A.所有地に賃貸住宅を建てると、その土地の固定資産税が大幅に軽減されますし、賃貸住宅の方も、一定の要件を満たすと固定資産税の2分の1が3年度にわたって減額されます。

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   貸地は、更地の評価額よりも低い評価額とされるが、所有地に賃貸住宅を建てた場合でも、貸家建付地として評価額が軽減されるため、相続税対策に活用することができます。

尾崎充
[公認会計士・税理士]