抄録
This paper examined and compared the situation of and problems with professional practices for fixed assets valuation and assessor education between North America (the United States and Canada) and Japan. Because professional practices for tax assessment were completed within each municipality in North America, external experts did not have many opportunities to participate. Moreover, external professional education institutions and universities undertook the education of assessors who were in charge of these professional practices. As a result, the costs of professional practices for tax assessment and assessor education and training were kept low. In Japan, there was no foundation through which to foster experts within each municipality, so many professional practices were outsourced; consequently, these practices became ineffective and unstable. Therefore, Japan can refer to the North American practice of the completion of professional practices for tax assessment within each municipality, as well as the fostering of experts through external organizations.
