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An Interdisciplinary study on choice of tax base for land-holding tax and on its assessment methods

Research Project

Project/Area Number 09630098
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Public finance/Monetary economics
Research InstitutionSeikei University

Principal Investigator

TANAKA Kazuyuki  Seikei Univ., Dep. of Economics, Professor, 経済学部, 教授 (90054329)

Co-Investigator(Kenkyū-buntansha) MIKI Yoshikazu  Ritsumeikan Univ., Dep. of Law, Professor, 法学部, 教授 (90102467)
HIDANO Noboru  Tokyo Institute of Technology, Graduate School of Decision Science and Technology, Professor, 大学院・社会理工学研究科, 教授 (90111658)
TANAKA Keiichi  Nihon Univ., Dep. of Economics, Professor, 経済学部, 教授 (00102442)
SHINOHARA Masahiro  Meikai Univ., Dep. for Real Estate Science, Instructor, 不動産学部, 講師 (10265358)
YAMAMURA Yoshiro  Kagawa Univ., Dep. of Economics, Assistant Professor, 経済学部, 助教授 (60284353)
SEKO Miki  Keio Univ., Dep. of Economics, Professor, 経済学部, 教授 (60120490)
Project Period (FY) 1997 – 1998
Project Status Completed (Fiscal Year 1998)
Budget Amount *help
¥3,100,000 (Direct Cost: ¥3,100,000)
Fiscal Year 1998: ¥800,000 (Direct Cost: ¥800,000)
Fiscal Year 1997: ¥2,300,000 (Direct Cost: ¥2,300,000)
Keywordsland-holding tax / tax base / land price / land rent / land value assessment / tax burden / hedonic approach / property tax / 固定資産税 / ヘドニック・アプローチ / 租税負担 / 課税の公平 / 課税標準 / 不服申立
Research Abstract

(1)International comparison of the tax systems on land holding International comparative studies in this field have more focused on the differences of tax law systems rather than their real operations. This study intended to give a light on the actual operational aspects such as appraisal methods of tax basis and ways of tax burden adjustment, from the analytical viewpoint that the aim of this study was to investigate what the local tax base on land holdings should be. We think that we have introduced some important hints and lessons out of many foreign cases, just through books and documents though.
(2)Statistical analysis of land assessment value and land holding tax burden The combination of the actual land value assessment system and the present tax reduction rules do not make a simple and clear way to tax on land holding. We used the domestic macro-data and prefecture data and have showed that two indicators of tax rate (1.tax burden-land value ratio 2. tax burden-GDP ratio) are no … More t stable enough to be accountable to taxpayers. Investigations with point data are left for the future.
(3)Land holding tax base and tax principles The local tax system, as well as the national tax system, should be designed on the ground of the so-called tax principles, equity, neutrality, simplicity, and so on. We think that we have developed a theoretical study on the relation of "tax principle" and the favorable land holding tax base. We recommend that the best base for land-holding tax will be land-rent, not value of land. We also showed statistically that the present Japanese land holding tax could be said to be a rent-based tax eventually.
(4) Assessment method of tax base The result of this study suggests that replacing land value as tax base for land holdings with rental income will be not so difficult as it looks like. For leased properties data for tax base will be available in the market. For self-own properties we could find rental value in the course of assessing land value with return-discounting-method. We also find some factors of a kind of rent-based tax in the U.S. property tax and the German real property tax. This shows that there might be a rent-based way in administration value-based land holding tax. We have got some further administrative lessons from systems of other countries. Less

Report

(3 results)
  • 1998 Annual Research Report   Final Research Report Summary
  • 1997 Annual Research Report
  • Research Products

    (27 results)

All Other

All Publications (27 results)

  • [Publications] 田中一行: "資産価税ベース土地保有税の土地利用と地価への影響"成蹊大学経済学部論集. 28. 97-106 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] 田中啓一: "地価動向・土地政策-不動産税制の行方と固定資産税評価のあり方"税. 53. 4-19 (1998)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] 肥田野登, 山村能郎: "首都圏における農地および林地の価格動向に関する研究"日本不動産学会誌. 12. 32-42 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] 三木義一: "時価より高い建物評価額と不動産取得税"税研. 14. 67-72 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] 瀬古美喜: "固定資産税の軽減措置と住宅床需要面積の関係"住宅土地経済. 6. 22-26 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] 篠原正博: "フランスにおける都市の不動産課税-日本との比較分析"地方税. 38-57 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] 肥田野 登: "Economic Valuation of the Environmental and Public Policy."Edward Elgar. 264 (2002)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] 篠原 正博: "不動産税制の国際比較分析"清文社. 284 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] Kazuyuki TANAKA: "(in Japanese) Effects of asset-value-based land holding tax on land use and price of land"Seikei-Daigaku Keizaigakubu Ronsyuu. 28-2. 97-106 (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] Keiiti TANAKA: "(in Japanese) Land Price Movement and Land Policy-The Direction for Real Property Tax and Assessment of Properties"Zei. 53-10. 4-19 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] Noboru HIDANO, Yoshiro YAMAMURA: "(in Japanese) A Study on the movement of Agricultural and Forestry Land in the Tokyo Metropolitan Area"Japanese Journal of Real Estate Sciences. 12-1. 32-42 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] Miki SEKO: "(in Japanese) Relations between the Reduction Policy of Property Tax on and Demand of Housing Floor"Jutaku-Toti-Kenkyuu. 6-4. 22-26 (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] Yosikazu MIKI: "(in Japanese) Higher Assessment Value of Housing than Market Price and Acquisition Tax of Real Property"Zeiken. 14-4. 67-72 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] Masakiro, SHINOHARA: "(in Japanese) Urban Real Property Tax in France-A Comparative Study With Japan"Chihouzei. 38-57 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] Noboru HIDANO: "(in English) The Economic Valuation of the Environment and Public Policy A Hedonic Approach"Edward Elgar. (2002)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] Keiiti TANAKA: "(in Japanese) Real Property Policy and Taxes"Yuhikaku. (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] Miki, SEKO: "(in Japanese) An Economic Analysis of Land and Housing-Econometric Studies on the Japanese Housing Market"Sobunsya. (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] Masahiro, SHINOHARA: "(in Japanese) International Comparative Analysis on Real Property Taxes"Seibunsya. (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] 田中啓一: "「収益還元法」重点化への課題" 評価情報. 2-7 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 篠原正博: "地方不動産税の課税標準" 明海大学不動産学部 DISCUSSION PAPER. 4. 1-53 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 田中一行・田中啓一 他: "新しい時代の固定資産税-固定資産税制の再構築に向けて" (財)資産評価システム研究センター, 395(23) (1999)

    • Related Report
      1998 Annual Research Report
  • [Publications] 瀬古美喜: "土地と住宅の経済分析" 創文社, 236 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 田中一行: "資産価値ベース土地保有課税の土地利用と地価の影響" 成蹊大学経済学部学会誌. 28-2. 97-106 (1998)

    • Related Report
      1997 Annual Research Report
  • [Publications] 肥田野 登: "ヘドニック・アプローチによる住宅地における緑と建築物の外部性評価(亀田未央との共同論文)" 都市計画論文集. 32. 457-462 (1997)

    • Related Report
      1997 Annual Research Report
  • [Publications] 三木義一: "所有権の保証と課税権の限界(中島茂樹との共同論文)" 法律時報. 68-9. 47-52 (1997)

    • Related Report
      1997 Annual Research Report
  • [Publications] 山村能郎・肥田野 登: "首都圏における農地および林地の地価動向に関する研究(増井潔との共同論文)" 日本不動産学会誌. 12-1. 32-42 (1997)

    • Related Report
      1997 Annual Research Report
  • [Publications] 篠原正博: "わが国不動産税制の現状と課題(第1-3章を担当)" (財)ア-バンハウジング, 115(67) (1998)

    • Related Report
      1997 Annual Research Report

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Published: 1997-04-01   Modified: 2016-04-21  

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