A district designated for agricultural land within urbanized areas for the purpose of preserving a good living environment in cities, preventing urban disasters, and securing land for future public facility development. This district designation imposes an obligation on the owner of the agricultural land to continue farming, but provides an exemption from property tax. In addition, with the revision of the Productive Green Spaces Act in 1992, the designation of productive green space was limited to those who intend to continue farming for 30 years or more, and other areas are now taxed at the same rate as residential land. Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information |
都市における良好な生活環境の保全や都市災害の防止,あるいは将来の公共施設整備に対する土地の確保を目的として,市街化地域内の農地を対象に指定される地区。この地区指定により,農地所有者は営農義務が生じるが,固定資産税の免税措置が図られる。なお,生産緑地法の改正により,1992年から生産緑地の指定は 30年以上営農継続の意志のある場合に限られ,それ以外は宅地並み課税となった。
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