キャピタルゲイン税
資産(株式、不動産など)の売却益に課される税金。1年以上保有した長期キャピタルゲインは0%/15%/20%の優遇税率が適用されます。1年未満の短期ゲインは通常の所得税率で課税されます。不動産の場合、1031エクスチェンジで繰延べが可能です。
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