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부동산을 장기간 보유한 데 대한 세액공제입니다. 1주택자가 10년 이상 보유 및 거주할 경우 최대 80%까지 적용됩니다.
LTHD = Gain \times Rate(years, residency)
동등값
- kr
- 장기보유특별공제