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土地信託方式における空中権取引の課税
https://doi.org/10.15057/27416
https://doi.org/10.15057/27416a78278ab-b0b3-453e-aeb6-d51a79b9b29f
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
hogaku0140204310.pdf (1743363 bytes)
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| アイテムタイプ | デフォルトアイテムタイプ（フル）その２(1) | |||||||||
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| 公開日 | 2018-11-07 | |||||||||
| タイトル | ||||||||||
| タイトル | 土地信託方式における空中権取引の課税 | |||||||||
| 言語 | ja | |||||||||
| タイトル | ||||||||||
| タイトル | Taxation of Transactions of Air Rights under the Land Trust System | |||||||||
| 言語 | en | |||||||||
| 作成者 |
阿部, 雪子
× 阿部, 雪子
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| アクセス権 | ||||||||||
| アクセス権 | open access | |||||||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||||||
| 内容記述 | ||||||||||
| 内容記述タイプ | Abstract | |||||||||
| 内容記述 | A new kind of trust is prescribed by law through a revision of the law of trust in 2006 amid expectations for its growing practical use. Corresponding to the revision of this law of trust, a revision of the taxation system of trust was performed in fiscal year 2007. This article examines taxation for promoting the practical use of the new trust in dealing with air rights from the standpoint of how the new tax system will be more effectively used. It also describes the land trust system as a research tool for increasing the practical use model, specifically for the new trust. Although the land trust was expected for the purpose of urban redevelopment as a system of advanced use of the land by two or more trustors and beneficiaries, many issues must be examined not only by the laws of trust but also by those through the taxation system of trust. Moreover, this article explores the possibility of whether the specific beneficiary certificate issue trust in the newly provided law of trust can be utilized for air rights transactions, descriptions for the meaning of the air rights（Air Rights）and TDR（transferable development rights）, which originated in the United States of America. In Penn Central Transportation Co. v. City of New York, 483 U.S. 104, 1978, the court refers to questions of whether the airspace above buildings is a valuable property interest. In its verdict, the court accepted the issue as having valuable property interest, citing United States v. Causby, 328 U.S. 256, 1946. There are rights of private law and systems in the public law that have a function of air rights in Japan which are difficult from those of the U.S. For instance, one of those systems includes a problem of the taxation regarding how incomes under contract consideration for the easement, which is part of the public law system, are categorized. | |||||||||
| 言語 | en | |||||||||
| 内容記述 | ||||||||||
| 内容記述タイプ | Other | |||||||||
| 内容記述 | (水野忠恒先生 名誉教授称号授与記念 = In Honor of Emeritus Professor Tadatsune MIZUNO) | |||||||||
| 出版者 | ||||||||||
| 出版者 | 一橋大学大学院法学研究科 | |||||||||
| 日付 | ||||||||||
| 日付 | 2015-07-10 | |||||||||
| 日付タイプ | Issued | |||||||||
| 言語 | ||||||||||
| 言語 | jpn | |||||||||
| 資源タイプ | ||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||
| 資源タイプ | departmental bulletin paper | |||||||||
| 出版タイプ | ||||||||||
| 出版タイプ | VoR | |||||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||
| selfDOI | ||||||||||
| ID登録 | 10.15057/27416 | |||||||||
| ID登録タイプ | JaLC | |||||||||
| 収録物識別子 | ||||||||||
| 収録物識別子タイプ | ISSN | |||||||||
| 収録物識別子 | 1347-0388 | |||||||||
| 収録物識別子 | ||||||||||
| 収録物識別子タイプ | NCID | |||||||||
| 収録物識別子 | AA1161370X | |||||||||
| 収録物名 | ||||||||||
| 収録物名 | 一橋法学 | |||||||||
| 巻 | ||||||||||
| 巻 | 14 | |||||||||
| 号 | ||||||||||
| 号 | 2 | |||||||||
| 開始ページ | ||||||||||
| 開始ページ | 431 | |||||||||
| 終了ページ | ||||||||||
| 終了ページ | 451 | |||||||||
