학교법인 소유 토지에 대한 재산세 과세대상 분류와 재산세 및 종합부동산세 과세 문제

An educational corporation is a corporation that operates a private school as prescribed in Item 2, Article 2 of 「Infant Education Act」, Article 2 of 「Elementary and Middle Education Act」 and Article 2 of 「Higher Education Act」. A school foundation shall own land as basic property for education and basic property for making profit according to「Private School Act」. The real estate directly used by an educational corporation as of the base date for taxation (June 1 every year), shall be exempt from property tax, provided that, in case of land indirectly used for educational business·profit-making business, the land shall not be exempt from property tax. In the meantime, the real estate that a school foundation which operates a local university directly uses for profit-making basic property shall be exempt from property tax for 5 years by 50%. With regard to the land owned by a school foundation and which is indirectly used for educational business, property tax shall be imposed in 3 types of general aggregate taxation, separate aggregate taxation and separate taxation according to use of land. The profit-making land of a school foundation etc. is for earning profit by utilizing the land, and is not directly used for educational business. However, because profit is ultimately used for school operation, the profit is indirectly used for education business. In spite of that, property tax is imposed on profit-making land, etc. for reason that the land was not directly used but indirectly used for educational business. Also, as reduction & exemption of specific real estate shall apply only to a local university. Like this, it is not reasonable that exemption of property tax on the land owned by a school foundation depends on whether educational business is directly or indirectly used and thus reduction & exemption differently apply to metropolitan universities and to local universities. Expecially, if property tax is added-up by the land owned by a school foundation being used indirectly for education business, etc. such as profit-making business, gross real estate tax is additionally imposed. This was introduced for controlling disguised demand for and speculation in land, and it is deemed necessary to essentially review whether application of cumulative taxation to the land owned by a school foundation for education under「Private School Act」is reasonable. a school foundation is a foundation corporation which operates a private school whose character and function are similar to those of a public school, and it is appropriate to exempt the foundation from property tax for the property. That is, for the property owned by a school foundation, the foundation shall be exempt if the property is finally used for education regardless of its being used directly or indirectly. By doing this, unnecessary disputes of direct use of the land owned by a school foundation for educational business and financial expenditures due to tax protest and lawsuits could be prevented. However, if exemption of property tax for the property owned by a school foundation for various reason such as financial situation, etc. of local government, it is necessary to expand reduction & exemption for profit-making basic property to the extent of metropolitan universities, and apply improved legislative measures such as separative taxation and non-taxation of gross real estate tax on the land owned by a school foundation. Especially, combined taxation of property tax on the land owned by a school foundation causes tremendous financial burdens to a school foundation, so that a legislative measure for converting taxation into separate taxation shall be urgently taken.