Takayuki KOBAYASHI

Study on Relationship between Fixed Property Tax Revenue and Building Activity in Local Cities

Shu HIGUCHI, Bumpei NAKADE, Toshiya MATSUKAWA

This study aims to examine the city planning method and the fixed property tax system for a sustainable city.We analyze the influence for the fixed property tax that the building activity as flow gives, by understanding the change of the indices about the property tax at the districts.As an object city, we choose three Non-Area Divided cities, Ueda City, Ise City and Okinawa City, where restrictions on development of city planning are loose.
After analyzing the change of the actual Floor Area Ratio and the assessed value of land, we find that comparing with the district where the change is small, the amount of the fall of the assessed value of land for each unit area (­Ö) at the district is controlled at the districts where the building activity is actively done and the actual Floor Area Ratio is increase.Because the building activity influences the assessed value of land, it is important that the building activity will be induced at central area for not decreasing the assessed value of land

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