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The Japanese Tax System$
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Hiromitsu Ishi

Print publication date: 2001

Print ISBN-13: 9780199242566

Published to Oxford Scholarship Online: November 2003

DOI: 10.1093/0199242569.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2020. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 29 November 2020

Land Tax Reform

Land Tax Reform

(p.219) 13 Land Tax Reform
The Japanese Tax System

Hiromitsu Ishi

Oxford University Press

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

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