2025 年 90 巻 831 号 p. 1036-1047
The purpose of this study is to clarify distribution price and ownership cost of incentives for the market distribution of vacant detached houses in rural areas. As a result of conducting a questionnaire survey in Hokkaido, we estimated functions that can predict with high accuracy the distribution price and the ownership cost of vacant detached houses from the fix asset taxes to achieve the target market distribution rate. It is possible to estimate economic incentives and disincentives for the market distribution by comparing the market price or tax burden of the houses with the estimation result of this function.