Small-scale residential land special calculation device, small-scale residential land special calculation method and small-scale residential land special calculation program

摘要

PROBLEM TO BE SOLVED: To calculate the optimum allocation of applicable area so that the limit area of a special case can be utilized to the maximum when a small-scale residential land special case is used in combination with a plurality of owned residential land, and to minimize the inheritance tax evaluation value. A computing device is provided. SOLUTION: A storage unit 106 of a small-scale residential land special calculation device 100 is subject to a special classification master 106a in which requirements, a limit area, and a reduction rate are registered for a usage classification of a residential land or the like to which a special exception is applied. Includes a property information table 106b for registering property information for each usage category such as residential land. The control unit 102 is the property information input unit 102a for inputting the property information for each residential land to which the special provision is applied, and the limit obtained by dividing the product of the input evaluation value and the reduction rate of the property information by the product of the land area and the equity ratio. Calculate the unit price of the reduced amount for the area The reduced amount unit price calculation unit 102b, when there are multiple residential lots, etc. It is provided with an area calculation unit 102c. [Selection diagram] Fig. 1