目次(指導要領)
ま え が き更地の鑑定評価（理論編） ··································· 1
Ⅰ．はじめに ································································· 1
Ⅱ．鑑定実務と主な留意事項 ··················································· 1
Ⅱ－１．対象不動産の確定 ··················································· 1Ⅱ－２．価格時点の確定 ····················································· 6
Ⅱ－３．求めるべき価格の種類の確定 ········································· 7
Ⅱ－４．対象不動産の確認 ·················································· 12
Ⅱ－５．資料の収集及び整理 ················································ 13
Ⅱ－６．資料の検討及び価格形成要因の分析 ·································· 13
Ⅱ－７．鑑定評価の手法の適用 ·············································· 18
Ⅱ－８．原価法 ···························································· 18
Ⅱ－９．取引事例比較法 ···················································· 19
Ⅱ－10．土地残余法 ························································ 28
Ⅱ－11．開発法 ···························································· 30
Ⅱ－12．試算価格の調整及び鑑定評価額の決定 ································ 31
Ⅱ－13．鑑定評価報告書への記載事項 ········································ 34

更地の鑑定評価（評価書編） ································ 36
借地権と底地の鑑定評価（理論編） ·························· 59
Ⅰ．はじめに ································································ 59
Ⅱ．鑑定実務と主な留意事項 ·················································· 60
Ⅱ－１．一般的な留意点 ···················································· 60
Ⅱ－２．鑑定評価作業における留意事項 ······································ 68

借地権と底地の鑑定評価（評価書編） ························ 81
宅地見込地の鑑定評価（理論編） ··························· 105
Ⅰ．宅地見込地の意義 ······················································· 105
Ⅱ．熟成度が普通程度以上の宅地見込地の鑑定評価 ····························· 108

Ⅱ－１．対象不動産の確定 ················································· 108
Ⅱ－２．求めるべき価格の種類の確定 ······································· 112
Ⅱ－３．対象不動産の確認 ················································· 112
Ⅱ－４．地域分析 ························································· 114
Ⅱ－５．個別分析 ························································· 118
Ⅱ－６．鑑定評価手法の適用 ··············································· 119
Ⅱ－７．事例の収集及び選択 ··············································· 121
Ⅱ－８．取引事例比較法 ··················································· 121
Ⅱ－９．控除する方法（控除方式） ········································· 125
Ⅱ－10．試算価格の調整及び鑑定評価額の決定 ······························· 137
Ⅱ－11．鑑定評価報告書の記載事項 ········································· 138
Ⅲ．熟成度の低い宅地見込地の鑑定評価 ······································· 138
Ⅲ－１．「熟成度の低い宅地見込地」の定義 ·································· 138
Ⅲ－２．地域分析及び価格形成要因 ········································· 139
Ⅲ－３．鑑定評価手法の適用 ··············································· 141
Ⅲ－４．試算価格の調整及び鑑定評価額の決定 ······························· 144

貸家及びその敷地の鑑定評価（理論編） ····················· 167
Ⅰ．はじめに ······························································· 167
Ⅱ．自用の建物及びその敷地との関係 ········································· 167
Ⅲ．実務上の主な留意事項 ··················································· 168
Ⅲ－１．対象不動産の確定 ················································· 168
Ⅲ－２．求めるべき価格の種類 ············································· 169
Ⅲ－３．対象不動産の確認 ················································· 170
Ⅲ－４．資料の収集及び整理 ··············································· 171
Ⅲ－５．地域分析及び個別分析 ············································· 172
Ⅲ－６．鑑定評価手法の適用 ··············································· 177
Ⅲ－７．原価法 ··························································· 177
Ⅲ－８．取引事例比較法 ··················································· 182
Ⅲ－９．収益還元法 ······················································· 182
Ⅲ－10．試算価格の調整及び鑑定評価額の決定 ······························· 190
Ⅲ－11．鑑定評価報告書の記載事項 ········································· 190

貸家及びその敷地の鑑定評価（評価書編） ··················· 192

区分所有建物及びその敷地の鑑定評価（理論編） ············· 219
Ⅰ．はじめに ······························································· 219
Ⅱ．区分所有建物及びその敷地の構成要素 ····································· 219
Ⅱ－１．専有部分 ························································· 219
Ⅱ－２．共用部分 ························································· 220
Ⅱ－３．敷地利用権 ······················································· 221
Ⅱ－４．専用使用権 ······················································· 223
Ⅱ－５．区分所有建物及びその敷地の特徴等 ································· 224
Ⅲ．区分所有建物及びその敷地の態様 ········································· 225
Ⅳ．対象不動産の確定 ······················································· 229
Ⅳ－１．一棟の区分所有建物及びその敷地 ··································· 229
Ⅳ－２．専有部分 ························································· 229
Ⅳ－３．共用部分 ························································· 230
Ⅳ－４．敷地利用権 ······················································· 230
Ⅳ－５．専用使用権 ······················································· 230
Ⅴ．対象不動産の確認 ······················································· 231
Ⅴ－１．建物全体 ························································· 231
Ⅴ－２．専有部分 ························································· 231
Ⅴ－３．共用部分及び専用使用権 ··········································· 232
Ⅴ－４．管理費等 ························································· 232
Ⅴ－５．敷地 ····························································· 232
Ⅵ．地域分析（近隣地域の範囲等） ··········································· 233
Ⅵ－１．同一需給圏の把握等 ··············································· 233
Ⅵ－２．近隣地域の範囲 ··················································· 234
Ⅵ－３．対象不動産に係る市場の特性について ······························· 234
Ⅶ．個別分析 ······························································· 235
Ⅶ－１．区分所有建物が存する一棟の区分所有建物及びその敷地に係る個別的要因·· 238
Ⅶ－２．専有部分に係る個別的要因 ········································· 239
Ⅶ－３．専用使用権に係る個別的要因 ······································· 239
Ⅷ．一棟の区分所有建物及びその敷地の積算価格の配分 ························· 239
Ⅸ．鑑定評価手法の適用 ····················································· 246
Ⅸ－１．原価法 ··························································· 246
Ⅸ－２．取引事例比較法 ··················································· 249
Ⅸ－３．収益還元法 ······················································· 251

Ⅸ－４．試算価格の調整及び鑑定評価額の決定 ······························· 254

区分所有建物及びその敷地の鑑定評価（評価書編） ··········· 258
地代の鑑定評価（理論編） ································· 283
Ⅰ．はじめに ······························································· 283
Ⅱ．新規賃料（地代）の鑑定評価（鑑定実務と主な留意事項） ··················· 284
Ⅱ－１．対象不動産の確定 ················································· 284
Ⅱ－２．価格時点の確定 ··················································· 284
Ⅱ－３．求めるべき賃料の種類の確定 ······································· 284
Ⅱ－４．対象不動産の確認 ················································· 285
Ⅱ－５．地域分析及び個別分析 ············································· 287
Ⅱ－６．鑑定評価手法の適用 ··············································· 290
Ⅱ－７．積算法 ··························································· 291
Ⅱ－８．賃貸事例比較法 ··················································· 292
Ⅱ－９．配分法に準ずる方法 ··············································· 293
Ⅱ－10．収益分析法 ······················································· 294
Ⅱ－11．賃貸事業分析法 ··················································· 294
Ⅱ－12．試算賃料（新規地代）の調整及び鑑定評価額の決定 ··················· 295
Ⅱ－13．鑑定評価報告書の記載事項 ········································· 296
Ⅲ．継続賃料（地代）の鑑定評価（鑑定実務と主な留意事項） ··················· 297
Ⅲ－１．継続賃料評価の一般的留意事項 ····································· 297
Ⅲ－２．継続賃料（地代）の鑑定評価の前提となる
地代等増減請求権（借地借家法第 11 条） ···························· 300
Ⅲ－３．対象不動産の確定 ················································· 301
Ⅲ－４．価格時点の確定 ··················································· 301
Ⅲ－５．求めるべき賃料の種類の確定 ······································· 302
Ⅲ－６．対象不動産の確認 ················································· 302
Ⅲ－７．地域分析及び個別分析 ············································· 303
Ⅲ－８．鑑定評価手法の適用 ··············································· 305
Ⅲ－９．試算賃料（継続地代）の調整及び鑑定評価額の決定 ··················· 310
Ⅲ－10．鑑定評価報告書の記載事項 ········································· 312

地代の鑑定評価（評価書編） ······························· 313

家賃の鑑定評価（理論編） ································· 339
Ⅰ．家賃の鑑定評価における基本的概念 ······································· 339
Ⅰ－１．賃料の種類の確定 ················································· 339
Ⅰ－２．家賃の鑑定評価が求められる場面 ··································· 340
Ⅰ－３．価格と賃料との違い ··············································· 341
Ⅰ－４．純賃料と必要諸経費等との関係 ····································· 341
Ⅰ－５．実質賃料と支払賃料 ··············································· 341
Ⅰ－６．支払賃料の求め方 ················································· 342
Ⅰ－７．賃料の算定期間と価格時点 ········································· 343
Ⅱ．新規賃料の鑑定評価 ····················································· 345
Ⅱ－１．対象不動産の確定 ················································· 345
Ⅱ－２．対象不動産の確認 ················································· 346
Ⅱ－３．地域分析及び個別分析 ············································· 347
Ⅱ－４．積算法 ··························································· 348
Ⅱ－５．賃貸事例比較法 ··················································· 353
Ⅱ－６．収益分析法 ······················································· 354
Ⅱ－７．新規賃料の試算賃料の調整及び鑑定評価額の決定 ····················· 355
Ⅱ－８．鑑定評価報告書 ··················································· 357
Ⅲ．継続賃料の鑑定評価 ····················································· 357
Ⅲ－Ⅰ．継続賃料を求める場合の一般的留意事項 ····························· 357
Ⅲ－２．対象不動産の確定 ················································· 366
Ⅲ－３．継続賃料に特有の対象不動産の確認 ································· 367
Ⅲ－４．継続賃料固有の価格形成要因の分析 ································· 376
Ⅲ－５．継続家賃の総合的勘案事項 ········································· 377
Ⅲ－６．差額配分法 ······················································· 379
Ⅲ－７．利回り法 ························································· 382
Ⅲ－８．スライド法 ······················································· 384
Ⅲ－９．賃貸事例比較法 ··················································· 386
Ⅲ－10．継続賃料の試算賃料の調整及び鑑定評価額の決定 ····················· 387
Ⅲ－11．鑑定評価報告書の記載事項 ········································· 388

家賃の鑑定評価（評価書編） ······························· 390※本書の無断転載は固く禁じます。