JAPAN. 



THE RECENT I^AND TAX REFORMS. 



OFFICIAL SOURCE : 



NiHON xo KOME (Japanese Rica). Department of Agriculture and Commerce. Tokio, 1909. 



UNOFFICIAI, SOURCES: 



Dembata chiso no dai-xi-shi KEIGEX. {The Second Reduction of the Land Tax on Grain 



Fields and Rice Fields) From the " T6kj-6 keizai Zasshi ", February 21st., 1914. N° 1,737, 



Tokio. 

 Chiso josei-chu kaisei-ax xo kaketsu [Approval of the Bill for the Amendment of the 



Law on the Land Tax. From "Tokyo keizai Zasshi " of February 21st., 1914, N" 1,737. 



Tokio. 



During the last few months in Japan theie has been a constantly 

 increasing movement in favonr of a reduction in the taxes by which the 

 country is over burdened. Already taxes on the importation of cereals, 

 and on business undeitakings have been diminished. Also the land tax 

 has been reduced, and with this we shall now deal. 



In the number of this Bulletin for October, 1913 we spoke at length 

 of the fiscal burdens on landed property in Japan. The recent amendment 

 of the land laws, which has been approved by Parliament, now requires 

 our consideration. We shall give the whole bill, introduced by a private 

 member, just as it was brought before Parliament. 



Art. 1st. — The first paragraph of art. i, of the law on the land tax 

 is amended thus : instead of the words " The tax on grain fields and rice 

 fields is calculated at 4.7 % of the official value of the property, " read 

 " The tax on grain fields and rice field"* is calculated at 4 % of the ofl&cial 

 value. " 



Art. 2nd. — The second paragraph of art. i. of the law on the land 

 tax is amended as follows : Instead of the words "3.4% of the official value 

 of the land, " read " 3 % of the ofiicial value of the land. " 



Art. 3rd. — The present law is to come into force on September ist. , 1914. 



Let us observe particularly that art. ist. of this bill refers to land in 

 Japan properly so called, while art. 2nd. refers to land in Hokkaido. Thus, 

 the difference between the fiscal charges on land in the mother country 



