土地問題をめぐる税制と会計(地価上昇メカニズムと日本経済,共同研究)

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The key factors for the amelioration of land policy are price stability and enlarging the provision so that it would be fit for human habitation. By this simultaneous, two-pronged attack, solutions have to be found, but formulating the desirable policy to achieve this is the biggest problem at the moment. In this paper sections (1) to (9) deal with the taxation system, and in the first instance consideration is given to the course of historical development of the tax concept. The establishment of the modern concepts regarding land tax starts with the Taika Reforms Revolution. Until then, based under a system of land was, hereditary and passed down through the family as a private ownership, whereas in the Taika era land was nationalised. With the advent of the Meiji era, after a period of some 1,200 years, land tax reform, which was a cornerstone of Japan's modernization, was effected. As well as advancing mode rnerstion, this reform was an unavoidable policy measure for the Meiji Government and was at the same time a decisively important step in the establishment of Japanese-style capitalism. With the land tax reform, the contract for the sale and purchase of land came to be used and the notary system was developed. Moreover, land transactions were liberalised and the upward trend in land prices began to become apparent. Following the Second World War land prices in Japan rose in consonance with high economic growth until 1974, when they fell for the first time. After this, in comparison to a number of price indices, they remained depressed. The reasons that suggest themselves for this state of affairs were that self-readjustment was functioning because land prices had increased by too much and that the effects of the price stabilisation policy began to become manifest. The series of reforms to the land taxation system and the reinforcement of regulations based on the introduction of the National Land Use Planning Act greatly influenced the new trend towards depressing land transactions and stabilising prices. After this temporary calm land prices rose again in 1978. This was because, since 1969 there was continuous regulation under the taxation system, but in 1978 and 1979 there was considerable alleviation. This was aimed at providing for housing land, but this can be ascribed to the prevalence of the myth that land prices will always go up. For the good of the national economy a further increase in land prices is undesirable. The effects of the taxation system on land price increases are considerable. So reference is again made to the changes in the land taxation system and its limitations indicated. Japan's land policy is directed towards the individual and there is no co-ordination between the elements of this policy. It can also be claimed that, compared with other countries, too much is expected of the role that the taxation system is capable of playing. While it is necessary to re-examine this land policy, which places too much importance on the taxation system, and to acknowledge the limitations of such, it is also imperative to take a fresh look at its role. With the big changes in business enterprise planning concerning land values around the time of the 1937 oil crisis, all kinds of problems emerged. The practise of individual enterprises acquiring land for use as a financial resource through land rent was questioned, and debate ensued concerning the way the business world as a whole induced price changes. Proposals were advanced for a reappraisal of thinking about land. In 1979 the F. A. S. B. of the United States published Capitalization of Interest Cost (No. 34) and in 1982 the I. A. S. C. issued the draft of its Capitalization of Borrowing Costs (No. 24). In sections 10 and 11 of this paper the accounting management standards in operation in Japan are examined with regard to enterprise accounting principles, methods of taxing juridical persons, and opinions about inspection. Even within the limits of Japan's financial accounting the adoption of Capitalization of Interest Cost for payment interest is acceptable, but as yet the accounting tradition has not reached maturity. Capitalization of Interest Cost standards are not clear and are diverse, so it is desirable to establish standards which ought to be complied with. Moreover, debate is called for regarding the interest cost for self-financing, and its essence should be discerned.
日本大学の論文
1983-03-20

土地問題をめぐる税制と会計(地価上昇メカニズムと日本経済,共同研究)

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