수용 관련 양도소득세 감면제도의 문제점과 개선방안

Current capital gain tax enacts various tax exemptions to reflect needs for stabilizing housing, protecting self-cultivating farmers, taking expropriation, and so on. Regarding expropriation of land for public purpose, partial tax exemptions have been enact since 1990 to make two year retention a prerequisite for the tax exemptions. Tax benefits for that expropriation are much more specifically and flexibly in Japan, where various tax deferrals as well as tax exemptions are enforced, compensations are classified for tax purpose, and tax burdens can be revised to reflect following incidents. Based on above arguments, practical plans to revise tax laws to improve capital gain tax regarding expropriation are as below. First, the concept of “developers”, a prerequisite for tax exemptions, should be revised to include those who already reached ‘maturity phase’ to correspond closely with the effect of capital gain tax. Next, calculation method of compensation should be revised to more closey reflect the “fair market value”, and tax deferrals should be introduced into current taxation to help land owners get restored.