オフィス床過剰問題に対して土地利用規制・土地税制が果たすべき役割は何か (特集 2003年問題)

概要

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The increase of office floor supply makes the office rent lower.It may promote the conversion from the office floor to the residential floor. Oversupply of the office floor might seem to cause some serious land use problems. But the government has no reason to regulate the land use or introduce the land tax system to decrease the office floor supply when the oversupply of the office floor does not cause any market failure.Especially FAR Regulation is not efficient not only for the purpose of supply control on the office floor area but for the purpose of demand control for the urban infrastructure services.Land tax system should be the neutral system to any land use and should not be the barrier of land transaction.
社団法人日本不動産学会の論文