Revitalization of city center and Urban consolidation utilizing the Property Tax system

2017 Fiscal Year Final Research Report

• Project/Area Number: 15H04095
• Research Category: Grant-in-Aid for Scientific Research (B)
• Allocation Type: Single-year Grants
• Section: 一般
• Research Field: Town planning/Architectural planning
• Research Institution: Nagaoka University of Technology
• Principal Investigator: Higuchi Shu 長岡技術科学大学, 工学研究科, 准教授 (90293258)
• Co-Investigator(Kenkyū-buntansha): 中出 文平 長岡技術科学大学, 工学研究科, 教授 (10172347) ; 倉橋 透 獨協大学, 経済学部, 教授 (50272802) ; 松川 寿也 長岡技術科学大学, 工学研究科, 助教 (60444189) ; 柴田 祐 熊本県立大学, 環境共生学部, 教授 (90444562)
• Project Period (FY): 2015-04-01 – 2018-03-31
• Keywords: 地方都市 / 固定資産税 / 税収予測 / 宅地評価額

Outline of Final Research Achievements

This study aims to forecast the property tax revenue, and to examine the ideal way of an urban consolidating for the revenue securing in local cities.
First of all, we analyze the change in the property tax revenue of nine years until 2015 according to the district for four cities. As a result, we find that the housing lot area and the floor space of a wooden house increase remarkably in suburbs, and that the assessed value of land had greatly fallen in the whole area of city. Next, when we forecast the property tax revenue in 2030 based on it, we clarify the tendency that revenue will keep falling in the future. When we induce the development with the timbered house in past nine years in the suburbs to the central area with non-timber building. The development inducement in the central area is effective for the property tax revenue securing because it suppresses the decrease of the assessed value of land at the district and increase the tax revenue with non-timber building.

Free Research Field

都市計画