目次(講義テキスト)
不動産鑑定士の倫理及び責任の範囲 ........................... 1
Ⅰ．不動産鑑定評価をめぐる環境の変化 ········································· 2Ⅱ．不動産鑑定評価を取り巻く制度等の変化 ····································· 4
Ⅱ－１．不動産鑑定評価基準等の改正 ········································· 4Ⅱ－２．処分基準の改正 ····················································· 7
Ⅱ－３．モニタリング ······················································ 16
Ⅲ．不動産鑑定士の倫理と責任 ················································ 32
Ⅲ－１．不動産の鑑定評価に関する法律 ······································ 32
Ⅲ－２．不動産鑑定評価基準 ················································ 35
Ⅲ－３．日本不動産鑑定士協会連合会における規程 ···························· 38
Ⅳ．鑑定評価等業務の適正な実施の確保 ········································ 47
Ⅳ－１．国土交通省の行政処分等及び通知 ···································· 47
Ⅳ－２．日本不動産鑑定協会の対応 ·········································· 52
Ⅴ．具体的事案 ······························································ 61
Ⅴ－１．不動産鑑定士に対する懲戒処分について ······························ 61
Ⅴ－２．不動産証券化に関する事案 ·········································· 68
Ⅴ－３．鑑定評価の各手順における事案 ······································ 76
Ⅴ－４．日本不動産鑑定協会における処分事案 ································ 82

行政法規総論 ·············································· 91
第１章

一般的な利用規制 ···················································· 91

Ⅰ．都市計画法による土地利用規制の体系 ···································· 91
Ⅰ－１．調査の着眼点 ···················································· 91
Ⅰ－２．関連する行政法規 ················································ 91
Ⅰ－３．調査内容および調査上の留意点 ···································· 91
Ⅱ．市街化調整区域の開発規制と建築制限 ···································· 96
Ⅱ－１．調査の着眼点 ···················································· 96
Ⅱ－２．関連する行政法規 ················································ 96
Ⅱ－３．調査内容および調査上の留意点 ···································· 97
Ⅲ．道路の調査～建築基準法との関連 ······································· 101
Ⅲ－１．調査の着眼点 ··················································· 101

Ⅲ－２．関連する行政法規 ··············································· 101
Ⅲ－３．調査内容および調査上の留意点 ··································· 101
Ⅳ．建築基準法第 43 条第２項に基づく建築物 ································ 108
Ⅳ－１．調査の着眼点 ··················································· 108
Ⅳ－２．関連する行政法規 ··············································· 108
Ⅳ－３．調査内容および調査上の留意点 ··································· 108
Ⅴ．新耐震基準～建築基準法と建築物の耐震改修の促進に関する法律 ··········· 112
Ⅴ－１．調査の着眼点 ··················································· 112
Ⅴ－２．関連する行政法規 ··············································· 112
Ⅴ－３．調査内容および調査上の留意点 ··································· 112
Ⅵ．がけに隣接する土地の調査 ············································· 116
Ⅵ－１．調査の着眼点 ··················································· 116
Ⅵ－２．関連する行政法規 ··············································· 116
Ⅵ－３．調査内容および調査上の留意点 ··································· 117第２章

宅地開発に関連する法令 ············································· 118

Ⅰ．土地区画整理事業中の土地の調査 ······································· 118
Ⅰ－１．調査の着眼点 ··················································· 118
Ⅰ－２．関連する行政法規 ··············································· 119
Ⅰ－３．調査内容および調査上の留意点 ··································· 119
Ⅱ．宅地造成工事規制区域内にある土地の調査 ······························· 123
Ⅱ－１．調査の着眼点 ··················································· 123
Ⅱ－２．関連する行政法規 ··············································· 123
Ⅱ－３．調査内容および調査上の留意点 ··································· 123
第３章

農地、林地に係る法令 ··············································· 127

Ⅰ．農地法による規制 ····················································· 127
Ⅰ－１．調査の着眼点 ··················································· 127
Ⅰ－２．関連する行政法規 ··············································· 127
Ⅰ－３．調査内容および調査上の留意点 ··································· 127
Ⅱ．森林を含む土地の調査に当たっての留意点 ······························· 130
Ⅱ－１．調査の着眼点 ··················································· 130
Ⅱ－２．関連する行政法規 ··············································· 130
Ⅱ－３．調査内容および調査上の留意点 ··································· 131
第４章

環境保全・文化財等に関連する法令 ··································· 135

Ⅰ．対象地が自然公園法の規制を受ける場合 ································· 135

Ⅰ－１．調査の着眼点 ··················································· 135
Ⅰ－２．関連する行政法規 ··············································· 135
Ⅰ－３．調査内容および調査上の留意点 ··································· 136
Ⅱ．景観法による規制 ····················································· 140
Ⅱ－１．調査の着眼点 ··················································· 140
Ⅱ－２．関連する行政法規 ··············································· 140
Ⅱ－３．調査内容および調査上の留意点 ··································· 140
Ⅲ．埋蔵文化財包蔵地の調査と留意点 ······································· 142
Ⅲ－１．調査の着眼点 ··················································· 142
Ⅲ－２．関連する行政法規 ··············································· 142
Ⅲ－３．調査内容および調査上の留意点 ··································· 143
第５章

生活および産業基盤に関連する法令 ··································· 145

Ⅰ．河川法の適用を受ける土地 ············································· 145
Ⅰ－１．調査の着眼点 ··················································· 145
Ⅰ－２．関連する行政法規 ··············································· 145
Ⅰ－３．調査内容および調査上の留意点 ··································· 145
Ⅱ．港湾法特有の規制 ····················································· 149
Ⅱ－１．調査の着眼点 ··················································· 149
Ⅱ－２．関連する行政法規 ··············································· 150
Ⅱ－３．調査内容および調査上の留意点 ··································· 150
Ⅲ．航空法による規制 ····················································· 152
Ⅲ－１．調査の着眼点 ··················································· 152
Ⅲ－２．関連する行政法規 ··············································· 152
Ⅲ－３．調査内容および調査上の留意点 ··································· 152
第６章

防災・災害等に関連する法令 ········································· 153

Ⅰ．砂防法による行為制限 ················································· 153
Ⅰ－１．調査の着眼点 ··················································· 153
Ⅰ－２．関連する行政法規 ··············································· 154
Ⅰ－３．調査内容および調査上の留意点 ··································· 154
Ⅱ．急傾斜地崩壊危険区域の留意点 ········································· 156
Ⅱ－１．調査の着眼点 ··················································· 156
Ⅱ－２．関連する行政法規 ··············································· 156
Ⅱ－３．調査内容および調査上の留意点 ··································· 157
Ⅲ．土砂災害警戒区域（土砂災害特別警戒区域を含む）の調査 ················· 158

Ⅲ－１．調査の着眼点 ··················································· 158
Ⅲ－２．関連する行政法規 ··············································· 158
Ⅲ－３．調査内容および調査上の留意点 ··································· 159
Ⅳ．地すべり等防止法の知識 ··············································· 162
Ⅳ－１．調査の着眼点 ··················································· 162
Ⅳ－２．関連する行政法規 ··············································· 162
Ⅳ－３．調査内容および調査上の留意点 ··································· 163
第７章

環境規制に関連する法令 ············································· 164

Ⅰ．汚染土地の調査と土壌汚染対策法 ······································· 164
Ⅰ－１．調査の着眼点 ··················································· 164
Ⅰ－２．関連する行政法規 ··············································· 164
Ⅰ－３．調査内容および調査上の留意点 ··································· 165
Ⅱ．建物とＰＣＢ含有物質の調査 ··········································· 168
Ⅱ－１．調査の着眼点 ··················································· 168
Ⅱ－２．関連する行政法規 ··············································· 169
Ⅱ－３．調査内容および調査上の留意点 ··································· 169
Ⅲ．建物とアスベスト含有物質の調査 ······································· 172
Ⅲ－１．調査の着眼点 ··················································· 172
Ⅲ－２．関連する行政法規 ··············································· 172
Ⅲ－３．調査内容および調査上の留意点 ··································· 172
Ⅳ．廃棄物処理法による規制 ··············································· 177
Ⅳ－１．調査の着眼点 ··················································· 177
Ⅳ－２．関連する行政法規 ··············································· 177
Ⅳ－３．調査内容および調査上の留意点 ··································· 177
第８章

道路・水路に関連するその他の法令 ··································· 179

Ⅰ．公図上に帯状の「道」や「水」の記載がある場合 ························· 179
Ⅰ－１．調査の着眼点 ··················································· 179
Ⅰ－２．関連する行政法規 ··············································· 180
Ⅰ－３．調査内容および調査上の留意点 ··································· 182

価格等調査ガイドライン ··································· 191
Ⅰ．価格等調査ガイドライン策定の背景と各種規程 ····························· 192
Ⅱ．鑑定法及び鑑定評価基準との関係並びに価格等調査の分類 ··················· 194
Ⅲ．価格等調査ガイドラインの概要及び用語の定義 ····························· 197

Ⅳ．価格等調査ガイドラインの運用及び価格等調査業務の流れ ··················· 198
Ⅴ．価格等調査ガイドラインの適用範囲 ······································· 200
Ⅵ．鑑定評価基準に則らない価格等調査への対応指針 ··························· 201
Ⅶ．業務の目的と範囲等の確定に係る確認書の交付 ····························· 211
Ⅷ．鑑定評価基準に則らない価格等調査を行う場合の成果報告書の対応指針 ······· 211
Ⅸ．価格等調査に関与した不動産鑑定士について ······························· 215【参考資料１】業務の目的と範囲等の確定に係る確認書 ························· 217【参考資料２】依頼書兼承諾書記載例 ········································· 222【参考資料３】鑑定評価基準に則らない成果報告書 ····························· 223

統計の基礎的知識（回帰分析を中心に） ····················· 229
Ⅰ．はじめに ······························································· 229
Ⅰ－１．本テキストの概要 ················································· 229
Ⅰ－２．統計分析の目的 ··················································· 229
Ⅰ－３．データの種類 ····················································· 230
Ⅱ．度数分布と基本統計量[データの特徴の要約] ······························· 233
Ⅱ－１．度数分布 ························································· 233
Ⅱ－２．代表値（データの中心） ··········································· 235
Ⅱ－３．データの散らばりを示す指標 ······································· 237
Ⅲ．散布図と相関係数[データの関連性] ······································· 241
Ⅲ－１．散布図 ··························································· 241
Ⅲ－２．相関係数 ························································· 244
Ⅳ．回帰分析[データの予測] ················································· 248
Ⅳ－１．単回帰分析 ······················································· 248
Ⅳ－２．重回帰分析 ······················································· 254

不動産登記の概要（区分所有を含む） ······················· 261
Ⅰ．不動産登記制度の概要 ··················································· 261
Ⅱ．不動産の状況等を公示する公証資料 ······································· 261
Ⅱ－１．登記記録 ························································· 261
Ⅱ－２．地図 ····························································· 262
Ⅱ－３．建物所在図 ······················································· 263
Ⅱ－４．地積測量図 ······················································· 263
Ⅱ－５．建物図面及び各階平面図 ··········································· 264

Ⅱ－６．共同担保目録 ····················································· 264
Ⅱ－７．工場抵当法第３条の機械器具目録 ··································· 265
Ⅱ－８．工場財団目録の記載 ··············································· 266
Ⅱ－９．地役権図面 ······················································· 268
Ⅱ－10．信託目録の記載 ··················································· 270
Ⅲ．表題部の編成 ··························································· 271
Ⅲ－１．土地 ····························································· 271
Ⅲ－２．建物 ····························································· 274
Ⅲ－３．区分建物 ························································· 280
Ⅳ．登記される権利 ························································· 283
Ⅳ－１．所有権 ··························································· 284
Ⅳ－２．地上権 ··························································· 285
Ⅳ－３．地役権 ··························································· 286
Ⅳ－４．抵当権 ··························································· 288
Ⅳ－５．根抵当権 ························································· 289
Ⅳ－６．賃借権 ··························································· 290
Ⅳ－７．仮登記 ··························································· 291
Ⅳ－８．配偶者居住権 ····················································· 295
地目認定基準 ··························································· 297
建物認定基準 ··························································· 309
附属資料（オンライン申請に関する資料） ································· 317
附属資料（所有権に関する資料） ········································· 335

土地建物に関する税金 ····································· 375
Ⅰ．不動産取得税 ··························································· 375
Ⅰ－１．不動産取得税（都道府県税）の概要 ································· 375
Ⅰ－２．不動産取得税の特例 ··············································· 376
Ⅱ．登録免許税 ····························································· 378
Ⅱ－１．登録免許税（国税）の概要 ········································· 378
Ⅱ－２．登録免許税の税率 ················································· 379
Ⅲ．印紙税 ································································· 380
Ⅲ－１．印紙税（国税）の概要 ············································· 380
Ⅳ．消費税及び地方消費税 ··················································· 381
Ⅳ－１．消費税等（国税・地方税）の概要 ··································· 381
Ⅳ－２．消費税等の計算 ··················································· 382

Ⅳ－３．適格請求書等保存方式（インボイス制度）の導入 ····················· 382
Ⅴ．固定資産税（市町村税） ················································· 384
Ⅴ－１．固定資産税（市町村税）の概要 ····································· 384
Ⅴ－２．固定資産税の特例 ················································· 385
Ⅵ．都市計画税（市町村税） ················································· 387
Ⅶ．認定住宅に対する特例 ··················································· 388
Ⅷ．不動産の譲渡と税金 ····················································· 389
Ⅷ－１．個人が不動産を譲渡した場合の課税の仕組み ························· 389
Ⅷ－２．法人が不動産を譲渡した場合の課税の仕組み ························· 393
Ⅷ－３．特別控除（所得税・法人税） ······································· 394
Ⅷ－４．特定の事業用資産の買換え・交換の特例（所得税・法人税…圧縮記帳） · 395
Ⅷ－５．その他の主な特例（所得税・法人税…圧縮記帳他） ··················· 396
Ⅷ－６．法人の圧縮記帳 ··················································· 398

収益還元法 ··············································· 401
Ⅰ．収益還元法の基本的事項 ················································· 401
Ⅰ－１．収益還元法の意義 ················································· 401
Ⅰ－２．収益還元（割引）の意味 ··········································· 404
Ⅰ－３．収益還元法で用いる数式 ··········································· 404
Ⅱ．利回り ································································· 410
Ⅱ－１．還元利回りと割引率 ··············································· 410
Ⅱ－２．還元利回りの求め方 ··············································· 413
Ⅱ－３．割引率の求め方 ··················································· 418
Ⅱ－４．不動産投資インデックス ··········································· 422
Ⅲ．収益還元法の評価手法 ··················································· 425
Ⅲ－１．評価手法の歴史 ··················································· 425
Ⅲ－２．手法の分類（その１：収益価格を求める方法、構成、期間） ··········· 426
Ⅲ－３．手法の分類（その２：収益の把握） ································· 434
Ⅳ．純収益の意義 ··························································· 437
Ⅳ－１．純収益の意義 ····················································· 437
Ⅳ－２．純収益の算定 ····················································· 437
Ⅴ．手法適用の方針 ························································· 440
Ⅵ．直接還元法 ····························································· 440
Ⅵ－１．適用に当たっての基本的な考え方 ··································· 440

Ⅵ－２．総収益 ··························································· 442
Ⅵ－３．総費用 ··························································· 444
Ⅶ．土地残余法 ····························································· 446
Ⅶ－１．特徴 ····························································· 446
Ⅶ－２．総収益と総費用 ··················································· 450
Ⅶ－３．建物投資額及び建物等に帰属する純収益等 ··························· 453
Ⅶ－４．還元利回り ······················································· 455
Ⅷ．ＤＣＦ法 ································································ 457
Ⅷ－１．適用に当たっての基本的な考え方 ··································· 457
Ⅷ－２．運営収益 ························································· 459
Ⅷ－３．運営費用 ························································· 463
Ⅷ－４．一時金の運用益 ··················································· 466
Ⅷ－５．資本的支出（大規模修繕費） ······································· 467
Ⅷ－６．アセットマネジメントフィー等 ····································· 468
Ⅷ－７．復帰価格 ························································· 468
Ⅷ－８．ＤＣＦ法（開発賃貸型） ············································ 470
Ⅷ－９．検証及び収益価格の決定 ··········································· 471
Ⅸ．事業用不動産 ··························································· 473

原価法 ··················································· 497
Ⅰ．原価法の意義 ··························································· 497
Ⅰ－１．原価法の意義 ····················································· 497
Ⅰ－２．原価法の適用 ····················································· 498
Ⅱ．再調達原価 ····························································· 502
Ⅱ－１．再調達原価の意義 ················································· 502
Ⅱ－２．再調達原価を求める方法 ··········································· 503
Ⅲ．減価修正 ······························································· 509
Ⅲ－１．減価修正の目的 ··················································· 509
Ⅲ－２．減価の要因 ······················································· 509
Ⅲ－３．減価修正の方法 ··················································· 513
Ⅳ．原価法の適用例 ························································· 522

開発法 ··················································· 527
Ⅰ．開発法の基本的事項 ····················································· 527

Ⅰ－１．開発法の意義 ······················································· 527
Ⅰ－２．開発法の適用 ······················································· 530
Ⅱ．価格形成要因の分析 ····················································· 531
Ⅱ－１．一般的要因の分析 ··················································· 531
Ⅱ－２．地域分析 ··························································· 532
Ⅱ－３．個別分析 ························································· 535
Ⅲ．開発計画の策定 ························································· 537
Ⅲ－１．開発計画 ··························································· 537
Ⅲ－２．開発スケジュール ················································· 539
Ⅲ－３．収入の把握 ························································· 542
Ⅲ－４．費用の把握 ························································· 547
Ⅲ－５．投下資本収益率 ····················································· 554
Ⅳ．開発法の適用 ··························································· 557
Ⅳ－１．開発法の適用例 ····················································· 557※本書の無断転載は固く禁じます。