農地税の英語

山林の固定資産税そのものは宅地や農地に較べて安価に設定されているが、代替わりの際に発生する相続税では、山林の評価額は近隣の宅地の評価額マイナス造成費となる。例文帳に追加

Although its fixed property tax is set low in comparison with that of housing or agricultural land, the inheritance tax imposed at the time of the generation change is calculated as the assessed value of the average neighboring housing land minus the land development expenses.発音を聞く  - Wikipedia日英京都関連文書対訳コーパス

平安時代には、まず小規模な免税農地からなる免田寄人型荘園が発達し、その後、皇室や摂関家・大寺社など権力者へ寄進する寄進地系荘園が主流を占めた。例文帳に追加

During the Heian period, the tax-exempt shoen estates which consisted of small scale farmlands developed first and later the donated-type of shoen (manor) became mainstream, which was donated to powerful people such as the Imperial Family, sekkan-ke (the families which produced regents), main temples, shrines, and so on.発音を聞く  - Wikipedia日英京都関連文書対訳コーパス

生産力以上の農地に検知帳上は登録されることもあり、それを基礎に年貢高を計算したため、実態は過酷な徴税となることもあった。例文帳に追加

Sometimes uchi-daka registered in the land survey list was higher than the actual productivity of the land, and nengu was calculated based on that uchi-daka, which resulted in harsh tax collection.発音を聞く  - Wikipedia日英京都関連文書対訳コーパス

我が国も第二次世界大戦前は、ジニ係数が現在の LAC地域と同じか高い水準にありましたが、農地改革、税制改革による資産課税及び累進課税の強化等を通じ、比較的短期間に所得格差を是正したことが、その後の社会の安定と発展につながったという経験があります。例文帳に追加

Before World War II, the Gini coefficient in Japan used to be either equal to or higher than that of the current LAC region, but through farmland reform and tax reform, increasing property tax and introducing progressive taxation, Japan was able to amend income disparities in a relatively short span of time, which led to the social stability and prosperity of our nation.発音を聞く  - 財務省

しかし、日本では新たに植林をする場所がほとんどない上、むしろ森林所有者の管理放棄（特に人工林）や、相続税支払いのために売却・宅地転用を余儀なくされる山林や農地の増加、さらに生産緑地地区農地課税の扱いが異なる自治体を施行したり、保安林維持予算の縮減・林野庁職員の大幅減員を行うなど政府与党の政策はむしろ逆行しているため、このままでは当初見込まれた吸収量を達する可能性が薄いと考えられており、達成できるかどうかは微妙な情勢である。例文帳に追加

However in Japan, there is little land for newly tree planting, and the mountain forests and farmlands increase, in which management has been abandoned by the forest owners (especially artificial forests) and/or disposition or diversion to building lots has been inevitably done in order to complete the inheritance tax payment; furthermore, the policies of the ruling party put a clock back, such as the enforcement of autonomous bodies where the taxations on productive green area farmlands are differently dealt with, the reduction of budget for keeping conservation forests, the large reduction of the staff in Forestry Agency and so on; therefore, it is considered to be difficult to achieve the absorption target initially expected.発音を聞く  - Wikipedia日英京都関連文書対訳コーパス

また武家権力による天下統一のため農地を基礎とする農本主義を選択せざるを得ず商業の隆盛による前期資本主義的社会の成立に財政徴税などの基本体制が対応できず幕府各藩とも大商人からの借入が拡大し破綻していく。例文帳に追加

Each domain of the bakufu ran into debt from large-scale merchants and eventually went broke because of their dependence on agricultural fundamentalism to rule the nation, in addition, basic systems such as tax collection, did not respond to the establishment of the lower capitalist society made up of flourishing commerce.発音を聞く  - Wikipedia日英京都関連文書対訳コーパス

しかし実際に所有者がその価格で売却しようとしても、デベロッパーには足元を見られて買い叩かれるか、場合によっては買い手が付くことさえ無い為、所有者は平地に持っている農地などを切り売りして資産価値の無い山林を持ち続ける（その余力も無い場合は相続税を支払えず破産する羽目に陥る）しか無いのである。例文帳に追加

However, in reality, even if the owner of Satoyama tried to sell the land with this value, developers tend to take advantage of the owner's weak position to bring down the price, and there are occasions where there is no purchaser and the owner has no remedy other than selling his farm lands and others by the piece, while maintaining the mountain forest that has practically no asset value (if the owner has no reserve, as he can not pay the inheritance tax, he is forced to become bankrupt).発音を聞く  - Wikipedia日英京都関連文書対訳コーパス