東京市街地における土地政策 : 明治初年の都市における地価算定と地税負担の平等化

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The aim of this paper is to analyze land-tax policy in Tokyo, in particular the changes in urban land price assessment policy which occurred during the period of land-tax reformation in the early Meiji period. Before this reformation there was a clear distinction between two kinds of urban land, bukechi and chochi. During the Edo period (1603-1867) bukechi had been used exclusively by members of the samurai class for residential purposes. There had been no system of private landownership, no sales or purchases, and therefore no recognised land values. Chochi, on the other hand, was used by the ordinary townspeople, both merchants and craftsmen, for both residential and commercial purposes. Private land ownership was recognised and land had agreed values. In 1872, the government started to issue chiken (land certificates) for the urban land of Tokyo, beginning an entirely new system. When it embarked on the first assessment of land values, the Finance Ministry formulated a policy that the value of bukechi should be estimated according to the "principle of the sale price", in other words at current prices, a value which reflected the commercial activites of the nearest chochi. In spite of this principle, however, bukechi tended to be assessed at values much lower than the nearest chochi. In 1876, the "system of land ranking" was introduced into urban areas. As a result, the residential areas of Tokyo were finally valued on the basis of the rents for commercial areas. At the same time, 1and values for taxation were revised thoroughly according to these ranks. Thus, the assessment gap between the former bukechi and the former chochi was effectively removed. This means that the feudal class divisions of the Edo period were no longer reflected in the distribution of the land-tax burden. The land policy adopted in urban areas of Tokyo during the process of land tax reformation was different from that followed in rural areas. Its main objects were to produce values which reflected commercial activities and to establish a new land system from which all remnants of feuclal class divisions had been swept away.
社会経済史学会の論文
1996-11-25

東京市街地における土地政策 : 明治初年の都市における地価算定と地税負担の平等化

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