| 摘要 |
<P>PROBLEM TO BE SOLVED: To provide a treatment method of rental real estate which has a high tax-saving effect by legally reducing the tax to be paid. <P>SOLUTION: The method comprises steps of that a first company prepares funds A for constructing a rental real estate building 10 including a land cost; that the first company constructs the real estate building 10 based on the funds A and collects tenants to increase an actual real estate evaluation price B based on the income from the building 10 more than the funds A; that after an owner of the building 10 signs an agreement for (1) return of the funds A to a financial institution 11 and (2) investment of a surplus after returning the funds A to third companies 15-20 controlled by the first company with an existing or newly divided second company which is made bankruptcy remote from the first company, the second company makes a special contract for payment in substitution with the building 10 as a certificate of deposit to get a loan according to the actual real estate evaluation price B from a financial institution 12 admitting the actual real estate evaluation price B; and that the agreement is executed. <P>COPYRIGHT: (C)2009,JPO&INPIT |
