| 摘要 |
PROBLEM TO BE SOLVED: To calculate the agreed price of both user and building supplier by a rational method with elements supported by the market as a calculation reference and to eliminate risks caused by a contract of both for the establishing factor of the business of a rental building coping with purchase. SOLUTION: The case that the user himself/herself acquires the rental building coping with the purchase by a loan is assumed, a price calculation system incorporating a corporation tax rate/depreciation/loan payment system is constructed in principle that a required total amount including taxable income required for the payment becomes the same amount as the total amount of a rent price and an acquisition price paid by the user, and the agreed price is calculated. The contract risk of the user is coped with by forming the mechanism of a one side liability transaction contract in which the user is not contractually liable and only the building supplier is contractually liable. The risk of the supplier is coped with by providing the building with the ability of being on the market twice as long as a normal period mainly and balancing is performed by asking an increase cost in the risk avoiding burden cost of the user. |
