TOP ＞ OUTLINE OF BUSINESS
OUTLINE OF BUSINESS
I. Researches and Studies
The Research Center conducts researches and studies
necessary to grasp status of on lands, buildings and depreciable properties
as well as basic theories and systems of property assessment and technics
for accurate and efficient valuations.
At present, our study fields include
"general issues of valuation of fixed assets", "property
assessment systems", "appraisal of lands", "appraisal
of buildings", and "appraisal of depreciable properties".
In addition to the above five fields, "property tax in local taxation"
has also been studied, and a professional study group (committee) is established
in each field.
The Research Center also periodically holds "Research Conference
for Valuation of Fixed Assets "to promote studies of property assessment.
||1. General Issues of Valuation of Fixed
"The Research Committee for Asset Valuation
System" analyzes the current circumstances and problems regarding
the existing valuation rules of fixed assets. Comparing with foreign
valuation systems, the committee also studies general issues of property
2. Property Assessment Systems
"The Research Committee for Property Assessment
Systems" conducts general study of electronic operating systems
to urge simplification of administrations and fair valuations.
3. Appraisal of Lands
"The Research Committee for Land Related Matters"
studies the equalization of valuation of fixed assets, factors of
land price formation, and land appraisal methods.
4. Appraisal of Buildings
"The Research Committee for Building Related
Matters" studies the actual situation regarding the costs and
facilities of constructions. The committee also collects general references
and study on simplification of valuation standards.
5. Appraisal of Depreciable Properties"
"The Research Committee for Depreciable Properties"
studies about the declaration of depreciable properties as well as
simplification of tax payment procedures.
6. Property Tax in Local Taxation
"The Research Committed for Property Tax in
Local Taxation" analyzes the future of the real estate tax.
7. Research Conference for Valuation of Fixed Assets
The center holds the research conferences with the
participation of officials of local public entities and scholars.
In the conferences, lecture meetings, sectional meetings, and panel
discussions are held under themes such as valuations of fixed assets
and issues of the real estate tax.
The objectives of the conference is to promote studies
in fields of valuations of fixed assets and the real estate tax, to
enhance understandings among the general public, and to promote mutual
cooperation among the related entities.
II. Research and Collection of References
To contribute to the formation of theories of property
taxes including valuation of fixed assets, the Research Center collects
various related books and data at home and abroad.
||1. Literature and data regarding valuation
of fixed assets
Collection of books and data that contribute to
the formation of theories of property taxes including valuation of
fixed assets at home and abroad.
2. Response to the Information Society
The Research Center promotes the formation of database
and network of information regarding assessment. It serves as an information
center for the local public entities and its functions have been improving.
III. Training Seminars
||1. Training Seminars
The Research Center holds about 30 training seminars
per year so that those who are in charge of fixed assets valuation
work can study and improve their appraisal techniques.
2. Development and Distribution of Training Materials
The Research Center produces video tapes and slides
regarding valuations and legal interpretations of fixed assets for
training and provides them to local public entities.
||1. Publication of "Property Assessment
To promote the improvement of appraisal techniques,
a bimonthly magazine "Property Assessment Information" is
published and distributed to local public entities and other related
The contents include papers regarding property assessment,
examples of local assessment, revisions of assessment system, and
references and statistics.
2. Development and Distribution of Enlightenment Kit for Property
In addition to promoting the improvements of appraisal
technics, the following activities are being done to educate the tax
(1) Publication and distribution of "Guide to the Real Estate
(2) Provide local public entities with the excellent books regarding
V. Research of Present Situation of Fixed Assets
To help municipalities grasp the present situations
accurately and maintain fair taxation of the real estate tax, the Research
Center disseminates of the "Standard Specification for the Research
on Present Situation of Fixed Assets" (revised in March, 1999)
which was developed to grasp the accurate tax objects in case of using
the aerial photographs. The Research Center also conducts researches on
present situations requested from municipalities by using the "Standard
The committee for "Standardization of Research
on Present Situation of Fixed Assets" reviews the "Standard
Specification" in response to rapid development of computer technologies.
Upon request from central government or local public
entities, the Research Center prepares general documents on estimated
total amount of land properties for national economy statistics, revision
of standard charts for fair reassessment.