Thesis or Dissertation 信託制度の活用による公益的政策の実現 : 信託税制改革による信託活性化としての農地信託等の活用

喜多, 綾子  ,  キタ, アヤコ  ,  Kita, Ayako

Trust is a useful scheme for the purpose execution of public interests. But this article makes it clear that the tax system has become a big obstacle.It discusses the issues of Japan's trust tax law and proposes effective trust taxation rules. In addition, it explains the development of other related laws and regulations for the use of trusts is delayed. And, as the use of trust for implementation of public policies, focusing on agriculture issues and forestry issues that are symbolized by the abandoned farmland, it proposes the use of specific agricultural land trusts and forest trusts.

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