Empirical and historical study for the political effect of Japanese landholder tax

笔者考察了日本地主税的特点。我还调查了地主税的负担。接着考察了增值税这一二战前地主税的典型理念，阐述了这一制度的推行运动，阐述了这一税制产生的历史背景。特别是对东京、大坂等迫切希望实行这一税制的大城市的财政需求进行了细致的调查，并对二战前通过下水道设施、道路和运河的扩建等项目引进这一制度的受益人原则的运动进行了调查研究。笔者通过对下水道设施的考察，认识到这一制度的发展并延续至今，并将现代土地所有者税与过去的增值税进行了比较，通过对土地价格快速增长的历史认识，经济增长，我已经达到了新的土地税收分析领域。

I have investigated the feature of Japanese landholder tax. I have also investigated the burden of Landholder tax. I have explained the influence of regional economy.Afterwards I have investigated the increment value duty which is the typical idea of landholder tax before war II.I have explained the Movement of enforcing this system I have explained historical background of this tax system. Especially have I elaborately investigated the financial demand of big city like Tokyo and Osaka which city were very eager to enforce this tax system.After that have I investigated the movement of introducing the principle of beneficiaries before world war II, which system was introduced through the project of equipment of sewer, expansion of road and canal.By this investigation and study, I have realized that this system had been developing and continue until today through equipment of sewer.Furthermore I have performed the comparison between the modern landholder tax and past increment value duty, which comparison was performed through the viewpoint of public Reduction of development gains.Through the historical Recognition about rapid growth of land price by rapid economic growth, I have attained new field of land tax analysis.