Urban Planning
2 items
Kyoto's Vacant House Tax and Its National Ripple Effect — Can Tax Policy Reduce Empty Homes?
Kyoto City will introduce Japan's first vacant house tax (Non-Resident Housing Utilization Promotion Tax) starting FY2030. The residential land tax exemption has incentivized vacancy retention for 30 years. This column compares the Kyoto model with the 2023 Special Measures Act amendment, the UK's progressive Council Tax Premium, and France's TLV to structurally analyze the potential and limits of tax-based approaches to the vacancy crisis.
Those Living Along Arterial Roads Bear the Greatest Noise Burden — An Environmental Justice Hypothesis for Japan
Low-income households and persons with disabilities tend to concentrate in affordable housing along arterial roads, and the severity of noise exposure is inversely proportional to income. While international theoretical frameworks are well established, empirical evidence in Japan is nonexistent. This note examines the structure in which the Ministry of the Environment acknowledges the problem yet takes no action.