No.4626 生産緑地の評価

Urban Farm DB summary

For inheritance and gift tax purposes, Japan's National Tax Agency values 'productive green space' land as the ordinary land valuation minus a set discount rate. For productive green space not yet eligible for a buy-back request, the discount rises with the time remaining until eligibility — from 10% at five years or less up to 35% for more than 25 up to 30 years. Land that has already had a buy-back request submitted, or is eligible to, gets a flat 5% discount.

Only numbers and their conditions are stored, as structured data — never the source's own sentences. Metric and condition names stay in English, as coded.

• 10–35 %

  value discount rate(productive green space valuation)

  EconomicsControl: 宅地並みの通常評価額

  region

  Japan

  method

  買取り申出ができない生産緑地。5年以下で10%、25年超30年以下で35%まで段階的に増加

• 5 %

  value discount rate(productive green space valuation)

  EconomicsControl: 宅地並みの通常評価額

  region

  Japan

  method

  買取り申出済み、または申出可能な生産緑地

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• Policy and governanceSupports