Forestry tax system - forestry tax system

Japanese: 林業税制 - りんぎょうぜいせい

The types of taxes related to forestry include national income tax, corporate tax, inheritance tax, gift tax, registration and license tax, and stamp duty, as well as local prefectural inhabitant tax, business tax, real estate acquisition tax, municipal inhabitant tax, fixed property tax, special land holding tax, business establishment tax, electricity tax, timber collection tax, and diesel collection tax, but various measures have been taken based on the special characteristics of forests, such as the public nature of forests, the long-term nature of forestry production, and low profitability. The main ones are described below. Income tax is levied on income generated by felling or transferring (disposing of standing trees) in forests, and the amount of tax is calculated using a special method called the ``separate five-fifths five-power taxation method.''

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

林業に関する税金の種類には，国税として所得税，法人税，相続税，贈与税，登録免許税，印紙税が，地方税として道府県民税，事業税，不動産取得税，市町村民税，固定資産税，特別土地保有税，事業所税，電気税，木材引取税，軽油引取税があるが，森林の公共性，林業生産の長期性，低収益性などの特殊性にもとづき，各種の措置が講じられている。そのおもなものを以下に述べる。　所得税は山林(立木)を伐採しまたは譲渡(立木処分)したことによって生じた所得に課税され，税額は〈分離五分五乗課税方法〉という特別の方法によって算定される。

出典　株式会社平凡社世界大百科事典第２版について　情報

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