法人의 非業務用土地 所有制限에 관한 硏究

다국어 초록 (Multilingual Abstract)

The purpose of this study is to find some policy measures for restricting corporate ownership of non-business land by overviewing recent policies to root out corporations' land speculation and by suggesting some measures to improve them.
If the rampant land speculation of large corporations could be subdued effectively, the policy of the public ownership of land would be implemented more easily and the monetary anthorities could control money supply more effectively. This will also contribute to the improvement of corporations' financial structure.
On the other hand, corporates' preference for real estate investment will frustrate their productive activities and thus weaken the international competitiveness of the economy. Especially, if a small number of corporates will occupy most of the useful land, new corporates and small but ever-growing businesses will hardly get their necessary lands and thus the price of land will increase continuously.
Corporations' excessive investment in non-business land will induce them to pursue capital gains from land price increase and to disregard efficient use of them. This will lower the unit land productivity and bring inefficient usage of resources.
Policies should be directed to supply sufficient lands for productive businesses. And corporations should be induced to earn profits from productive activities not from land speculation. The pursuit of capital gains from land speculation should be strictly restricted.

목차 (Table of Contents)

• 目次 = ⅰ
• 第1章 序論 = 1
• 第1節 硏究의 目的 = 1
• 第2節 硏究의 範圍 및 方法 = 3
• 第2章 非業務用土地의 保有現況 = 5
• 第l節 法人의 非業務用土地 保有現況 = 5
• 第2節 證券, 保險, 金融機關의 土地 保有現況 = 28
• 第3章 非業務用土地所有에 대한 規制 = 33
• 第l節 租制上의 規制 = 33
• l. 法人稅法上의 規制 = 33
• 2. 地方稅上의 規制 = 48
• 3. 土地超過利得稅法上의 規制 = 79
• 第2節 土地公槪念關聯法上의 規制 = 81
• 1. 宅地所有上限에 관한 法律上의 規制 = 81
• 2. 開發利益還收에 관한 法律上의 規制 = 84
• 第3節 金融政策上의 規制 = 84
• 1. 金融機關 與信運用規程上의 規制 = 84
• 2. 系列企業群에 대한 與信管理施行細則上의 規制 = 85
• 第4章 非業務用土地所有制限의 問題點과 改善方案 = 96
• 第1節 非業務用土地의 所有規制上의 問題點 = 96
• 第2節 非業務用土地 所有規制에 대한 改善方案 = 99
• 第5章 結論 = 109
• 參考文獻 = 114
• ABSTRACT = 117