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減価償却（不動産）
投資用不動産の建物部分を27.5年（住宅用）または39年（商業用）かけて費用計上する税務上の仕組み。実際の物件価値が下がっていなくても減価償却費を計上でき、課税所得を大幅に減らすことができます。売却時にDepreciation Recaptureとして課税されます。
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