Abstract
The third stage of historic preservation in the USA (late 1960's〜early 1980's) is distinguished by the National Register of Historic Places introduced by the National Historic Preservation Act of 1966. Restriction of districts registered in the National Register is relatively weak, whereas historic districts designated by local ordinances or state laws are under stricter control of historic district commissions. The other feature of this period is the introduction of tax credit program in both property tax and income tax. Although these tax breaks have promoted extensive restoration and preservation of private buildings, it may be resulted in "incentive driven" historic preservation.
