近代日本の都市の地価算定政策

The decision making of land price assessment policy at towns area in modern Japan(1868-1930s)

Morita Hideki

広島大学学校教育学部紀要. 第二部

Bulletin of the Faculty of School Education, Hiroshima University. Part II

The purpuse of this study is to clarify the changes of the decision making of land price assessment policy at the towns area in Japan during 1868-1930s.

The result is as follows.

1. During a series of Land-tax reformation(1872-1878) which was the first decision making of land price assessment in modern Japan, the land price to be subject to a land tax was finally estimated different value from market price, in other word at current price.

2. After land-tax reformation, the land price to be subject to a land tax was revised only three times in 1911, 1931 and 1938. In addition to this fact, the revision of land price assessment was not the acctive policy to improve the problem of at towns area.

3. Japanese government did not adopt the policy for the land problem originated in high market price by operating a land tax.

land price assessment

land tax

town are a, 地価算定

地租

都市

Economics [ 330 ]

jpn

広島大学学校教育学部

[ISSN] 0387-4869

[NCID] AN00213348