Land Tax Reform

Hiromitsu Ishi

in The Japanese Tax System

Third edition

Published in print March 2001 | ISBN: 9780199242566
Published online November 2003 | e-ISBN: 9780191596452 | DOI:
 Land Tax Reform

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Land tax reform was a very important policy issue related to a sharp rise in land prices beginning from the late 1980s, causing a number of land‐related problems. Main issue is to make clear the background of land tax reforms, and to outline proposed taxes on land‐holding, land acquisition, capital gains from the sale of land and so on.

Keywords: agricultural land; capital gains; land assessment; land prices; land tax; land‐holding; property tax; urbanization

Chapter.  12190 words.  Illustrated.

Subjects: Business and Management

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