A Construction of legal theory related to asset evaluation in German Tax Law:From aspect of real estate tax

2023 Fiscal Year Final Research Report

• Project/Area Number: 21K01129
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 05020:Public law-related
• Research Institution: Hiroshima University
• Principal Investigator: Tezuka Takahiro 広島大学, 人間社会科学研究科(社)東千田, 教授 (50379856)
• Project Period (FY): 2021-04-01 – 2024-03-31
• Keywords: 財産評価 / 不動産税 / 評価法 / 固定資産税 / 政策税制 / 類型化

Outline of Final Research Achievements

This research examines efficient and simple property valuation methods using German real estate tax as material. Under Germany's real estate tax system, revaluations have been stagnant for many years, and the discrepancy between appraised value and transaction value has become noticeable, and the Federal Constitutional Court has ruled that this is unconstitutional. As a result, a legal reform of the evaluation act (Bewertungsgesetz) was realized. This study examined a new property valuation method that allows timely revaluation from the perspective of tax law. In relation to tax principles, the limits of excessive categorization aimed at efficiency and simplification were raised as a problem. I also made recommendations for reforming property valuation methods for Japan's fixed asset taxes.

Free Research Field

行政法・租税法

Academic Significance and Societal Importance of the Research Achievements

わが国の固定資産税においては、課税ミスが散見され、訴訟提起がなされている。そこには固定資産評価基準上の財産評価方法の複雑性が原因としてあるかもしれず、それを効率化、簡素化することは重要な政策課題と言える。本研究は、それを踏まえて、ドイツにおける法改正における改革案を具体的に把握し、それに対する学説・実務の動向をとらえた上で、租税法の観点から検討した。その検討によるインプリケーションを参考に、わが国の財産評価方法の改正の際の素材、着眼点が獲得されうるものであり、本研究は、わが国の租税理論・実務に有益な示唆を与えるものと考えられる。