Theoretical Examination of Property Protection Through the Housing Management

With a decreasing supply of privately owned houses, the construction of tenement houses has become the forcus of housing policy in Japan. As a result, the need for an effective method of housing management by landowners has been called for. In this paper, the effects of various housing management policies are analyzed theoretically. In cases where there is more land property than building property, majer factors are the degression of land taxes and the capital gains on land. On the other hand where there is more building property than land property, the degression of succession taxes is a majer factor.