期限関係 Flashcards by y h | Brainscape

Q

山林所得

A

保有期間

5年「超」

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Q

譲渡所得

総合課税

A

保有期間
5年「超」：総長
5年以内：総短

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Q

譲渡所得

分離課税

A

所有期間
5年「超」：分長
5年以内：分短

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Q

譲渡所得

居住用(益)

A

所有期間

10年「超」

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Q

譲渡所得
居住用
買換え

A

居住期間

10年以上

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Q

譲渡所得
居住用
滅失・空家等

A

平成22年以後に滅失・空家等

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Q

減価の額

耐用年数

A

×1.5
(1年未満切捨て)
in 取得費、減価する資産

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Q

減価の額

非業務用期間

A

6月未満切捨て、

6月以上切上げ

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Q

山林所得

概算控除額の適用がある山林

A

平成10年以前取得

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