On the landowner share of profits from the bunshu-zorin (profits-sharing planting system)

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  • 分収造林における土地提供者分収金について : 生産森林組合の従事分量配当の損金算入をめぐって
  • ブンシュウ ゾウリン ニ オケル トチ テイキョウシャ ブンシュウキン ニ ツイテ セイサン シンリン クミアイ ノ ジュウジ ブンリョウ ハイトウ ノ ソンキン サンニュウ オ メグッテ

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There are over 3200 of forest production cooperatives, covering 377 thousand hectares of forest land in 1996. They have been contracted to plant 24% of their land by the Forest Development Cooperation or by prefectural forest corporations. Forest production cooperative could deduct worker's share from its benefit. However it is questionable whether it could deduct workers share from its benefit paid for land owner's share of bunshu-zorin (profit-sharing planting system). In this paper, we have tried to study contracts of bunshu-zorin, and attempted to clarify the characteristics for tax deductible of worker's share. Results are as follows; 1. Planted trees are owned jointly by participants (planter, investor and land owner) under most contracts. In these cases, proceeds-sharing consists of forest management profit, because planting is under joint management. Therefor workers' dividend profit could be tax deductible. 2. Landowners are required to care for planted trees under many contracts. In order to grow trees successfully, it is necessary for the landowner to care for them daily. The land owner is therefore in the position of a joint manager. Worker's profit dividend from the bunshu-zorin could be tax deductible.

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