Empirical and historical study for the political effect of Japanese landholder tax

Research Project

Project/Area Number	10630037
Research Category	Grant-in-Aid for Scientific Research (C)
Allocation Type	Single-year Grants
Section	一般
Research Field	経済政策(含経済事情)
Research Institution	Shizuoka University
Principal Investigator	SAKURAI Ryouji Faculty of Humanities and Social Sciences, Shizuoka University, Professor, 人文学部, 教授 (00205816)
Project Period (FY)	1998 – 2000
Project Status	Completed (Fiscal Year 2000)
Budget Amount *help	¥1,700,000 (Direct Cost: ¥1,700,000) Fiscal Year 2000: ¥500,000 (Direct Cost: ¥500,000) Fiscal Year 1999: ¥500,000 (Direct Cost: ¥500,000) Fiscal Year 1998: ¥700,000 (Direct Cost: ¥700,000)
Keywords	land tax / landholder tax / public reduction of development gains / increment value duty / burden on beneficiaries / 未実現利益 / 開発利益 / ファンダメンタルズ / 相続税 / 所得税 / 住宅取得控除 / 法人税 / 外形標準課税 / 土地保有コスト
Research Abstract	I have investigated the feature of Japanese landholder tax. I have also investigated the burden of Landholder tax. I have explained the influence of regional economy. Afterwards I have investigated the increment value duty which is the typical idea of landholder tax before war II.I have explained the Movement of enforcing this system I have explained historical background of this tax system. Especially have I elaborately investigated the financial demand of big city like Tokyo and Osaka which city were very eager to enforce this tax system. After that have I investigated the movement of introducing the principle of beneficiaries before world war II, which system was introduced through the project of equipment of sewer, expansion of road and canal. By this investigation and study, I have realized that this system had been developing and continue until today through equipment of sewer. Furthermore I have performed the comparison between the modern landholder tax and past increment value duty, which comparison was performed through the viewpoint of public Reduction of development gains. Through the historical Recognition about rapid growth of land price by rapid economic growth, I have attained new field of land tax analysis.