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<譲渡所得の区分> 土地建物等の譲渡による譲渡所得については、所有期間に応じて長期(5年超)と短期(5年以下)に区分します。 <譲渡の日> 資産の譲渡の日(収入計上時期)は、次のいずれかを選択できます。①その資産を相手方に引き渡した日(原則)。②譲渡契約の効力発生の日。 (注)例えば、土地を譲渡した場合、譲

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譲渡所得と資産の取得の日について |
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<譲渡所得の区分> 土地建物等の譲渡による譲渡所得については、所有期間に応じて長期(5年超)と短期(5年以下)に区分します。 <譲渡の日> 資産の譲渡の日(収入計上時期)は、次のいずれかを選択できます。①その資産を相手方に引き渡した日(原則)。②譲渡契約の効力発生の日。 (注)例えば、土地を譲渡した... more
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