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ID 29555
本文ファイル
別タイトル
The decision making of land price assessment policy at towns area in modern Japan(1868-1930s)
著者
キーワード
land price assessment
land tax
town are a, 地価算定
地租
都市
NDC
経済
抄録(英)
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.
掲載誌名
広島大学学校教育学部紀要. 第二部
21巻
開始ページ
1
終了ページ
8
出版年月日
1999-01
出版者
広島大学学校教育学部
ISSN
0387-4869
NCID
言語
日本語
NII資源タイプ
紀要論文
広大資料タイプ
学内刊行物(紀要等)
DCMIタイプ
text
フォーマット
application/pdf
著者版フラグ
publisher
部局名
教育学研究科
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