路ろ線せん価か

noun

roadside land price; assessed value of land along major roads

A specific tax term used in Japan for the assessed value per square meter of land facing major roads, serving as the basis for calculating inheritance and gift taxes.

• 路ろ線せん価かは毎まい年とし7月がつに国こく税ぜい庁ちょうから発はっ表ぴょうされます。

  Roadside land prices are announced by the National Tax Agency every July.

• 相そう続ぞく税ぜいの計けい算さんには路ろ線せん価かが使つかわれます。

  Roadside land prices are used to calculate inheritance tax.