고령화 사회를 대비한 빈집 처리에 대한 과세방안－일본의 세제분석을 중심으로－ = A Study of the Taxation Proposal for the Disposal of Vacant Houses for the Aging Society－Focusing on Japanese Tax System－

다국어 초록 (Multilingual Abstract)

The number of vacant houses is increasing due to the recent aging of the population. This phenomenon occurs in domestic cities, rural areas and fishing villages. In order to solve these problems, a special law on the development of vacant houses and small houses was enacted in 2017.
However, no taxation policy has been formulated for vacant houses. However, there were many vacant houses in Japan. This has enacted the Special Measures Act on promoting measures such as vacant houses from 2014. Under this law, the provisions concerning detergent can be referred to Japan’s taxation system for the treatment of vacant houses. In addition, Japan implements taxation plans for vacant houses such as property tax, income tax and inheritance tax under the relevant tax law.
Japan stipulates that Korea should prepare detergent under the Special Measures Act concerning the promotion of measures against vacant houses in another way. In other words, it stipulates that expansion of the local allocation tax system such as measures based on measures plan such as vacant houses of the law and other necessary financial measures should be taken. It also stipulates that tax measures and other measures should be put in place to support the appropriate implementation of vacant house related measures. At the same time, it has put in place a system for special deduction of transferable income tax to prevent unoccupied houses left under the Tax Special Measures Act from adversely affecting surrounding residents.
This study analyzed the taxation measures of vacant houses in Japan, and sought out a countermeasure plan for vacant houses in Japan that is increasing. In particular, we discussed the taxation system regarding the disposal of vacant houses in Japan.

참고문헌 (Reference)

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