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30㎡以上/戸 (共用部分含む。一般新築特例は40 …...30 以上/戸 (共用部分含む。一般新築特例は40 以上/戸) 10戸以上 5年間税額について2/3を参酌して1/2以上5/6以下の範囲内
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