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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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Land Tax Reform

Land Tax Reform

Chapter:
(p.219) 13 Land Tax Reform
Source:
The Japanese Tax System
Author(s):

Hiromitsu Ishi

Publisher:
Oxford University Press
DOI:10.1093/0199242569.003.0013

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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