Fragmented farmland ownership impedes mechanization and productivity and thus has been a major challenge in Japanese agriculture. Farmland consolidation, aimed at improving land use efficiency, has been a cornerstone of Japan’s agricultural policy. In farmland improvement, as farmland plot size increases, small dispersed farm plots by each farmer are consolidated through replotting. In the replotting process, farmer assignment to a plot is determined mainly by farmers’ discussion in the region. However, achieving consensus is not easy compared with a market mechanism based on individual and decentralized decision-making of resource allocation due to conflicting farmers’ interests. Considering these problems, the study employed the mechanism design method of matching game theory and a multi-agent simulation to develop and propose an improved farmland replotting protocol to achieve replotting easily for farmland improvement. The simulation modeled an agricultural village comprising 25 farmers and 324 plots, reducing the latter to 81 plots after consolidation. Multiple scenarios involving varying farmer preferences and plot distributions were tested to ascertain each mechanism’s performance based on the consolidation rate, original land’s inheritance rate, and welfare (sum of the ranks of the farmers and plots in the final assignment). Simulation results showed that the deferred acceptance (DA) algorithm satisfies both stability and strategy-proofness for farmers. While it achieves a lower consolidation rate than the current mother farmland replotting method, it performs better in terms of the inheritance rate of original plots and sum of the ranks of the farmers and plots in the final assignment. Therefore, the DA algorithm can be regarded as an effective mechanism for the replotting method.

In economic entities, the production and accounting periods often do not coincide. In addition, not all products are sold during the accounting period. As a result, many products are unfinished or unsold at the end of the accounting period. In industry bookkeeping, these products are often treated as inventories.

Even in agricultural business entities, unharvested and unsold agricultural products also remain at the end of the accounting period. However, recent agricultural bookkeeping studies have proposed accounting treatments for these products that differ from those used in industry bookkeeping. Many previous studies have proposed decomposing the value of unharvested and unsold agricultural products at the beginning of the next accounting period and transferring them to cost accounts. Therefore, unharvested and unsold agricultural product accounts are classified as deferred and accrued accounts.

This study aims to examine the appropriateness of these special accounting treatments. The main results are as follows:

1. Carrying over the valuation of unharvested and unsold agricultural products to the next accounting period is a natural way to match revenues and expenses. However, the principle of matching revenues and expenses is not a rational logic for re-decomposing and re-transferring the value of unharvested and unsold agricultural products.

2. Unharvested and unsold agricultural products are clearly inventories and considering them as prepaid expenses or receivables has no theoretical basis.

3. Treating unharvested and unsold agricultural product accounts as deferred and accrued accounts has no practical effect, and production costs may not be accurately measured.

4. The system of agricultural bookkeeping has remained underdeveloped, warranting the more appropriate system.

Standard values for production indices, such as yield and labor hours, must be set in advance when setting the standard costs for cost control of agricultural products and planning production plans for the PDCA cycle for progress control. Standard production indices are the true values that can be achieved with normal efforts under specific production conditions, excluding random fluctuations. Standard agriculture values are obtained from representative values of past performance data. Production index distribution is not symmetrical and likely to contain outliers. Existing studies have assumed that the mode, which is positioned as typical or normal, is more appropriate than the mean, trimmed mean, and median as the representative value for obtaining standard values. In this study, we adopted the bell-form frequency mode and examined the validity of this assumption based on data. Accordingly, we compared the prediction errors of each representative value for rice and soybean yields for each of the past 30 years with the normal year yield for each year. The predicted values were representative values of the time series data for the past 6, 8, and 10 years, excluding the predicted year. For error measurement, the expected error value （error bias） and the average of the absolute error values (error scatter) were employed. As a result, in the data examined, the error of the mode’s predicted value was often the smallest. Therefore, the mode is a better fit as a standard value than the mean, trimmed mean, and median.

This paper clarifies the challenges and economy of the wide-area distribution of grass silage. The main conclusions are as follows: The wide-area distribution of grass silage in Hokkaido’s dairy farming areas is most likely to succeed when surplus grass silage is sold within a day-trip range. In contrast, gaining profit outside of the day-trip range can be difficult unless selling certain high-quality silage. Thus, based on current production costs and transportation fees, the wide-area distribution of grass silage is unlikely to expand between the northern Hokkaido grassland-based dairy farming area and the upland farming area. Therefore, improving yield and addressing unbalanced transport are necessary to reduce production and transportation costs, respectively.

In recent years, dairy farm income has declined due to rising input costs and reduced milk production under government policy. This paper examines income decline in family dairy farms during the resulting “dairy crisis.” First, there is no clear difference in the degree of income decline by farm size; high-performing farms that maintain income are observed across all size categories. Second, no significant correlation is found between management stability indicators (e.g., feed cost ÷ milk sold) and the rate of income decline. Third, the primary drivers of income decline vary by farm size: for small farms, rising feed costs and reduced production volume are central, whereas for large farms, increases in non-feed variable costs and fixed costs are more influential. As farm size increases, cost management becomes increasingly critical.

This study clarifies how agricultural cooperatives and wholesalers contribute to Japan’s stable rice supply. Rice prices in Japan have been soaring, drawing increased attention to rice sales by agricultural cooperatives. Three key findings emerged from interviews with Zen-Noh’s central office, its Niigata and Miyagi prefectural branches, and wholesalers. First, advanced contracts between Zen-Noh and wholesalers help to secure supply and sales channels. Second, Zen-Noh’s provisional payment system considers consumer prices while also considering the price necessary for farmers to continue production. Third, multiyear contracts help to ensure long-term supply stability in collaboration with wholesalers. Through these mechanisms, agricultural cooperatives fulfill their role in stabilizing rice supply. However, these findings indicate a trade-off between keeping the collection rate and stabilizing the price level.

This study clarifies the key elements of a farm volunteer–matching system operated by a private, non-agricultural company and the conditions for its sustainability. We conduct a case study of Daihatsu Motor Co., Ltd.’s “Nouen Musubi” project, based on interviews with the company’s project managers and representatives from five participating corporate farms. The project has secured sufficient motivated volunteers while effectively reducing the burden on participating farms. Key factors include strategic social networking service promotion, appropriate participation fees, a well-designed matching system, and careful farm selection. Regarding sustainability, major challenges include maintaining a stable supply of high-quality volunteers and setting a matching fee that balances company profitability with farm cost constraints.

Areas where paddy field rotation is promoted have the following regional characteristics. First, trends in paddy field rice cultivation during normal times show that paddy field rice production across the region decreased because farmers abandoned farming. A shift from staple to non-staple food rice was also noted. Second, trends in paddy field rotation demonstrate a gradual increase in the area of restored paddy fields and variations in paddy field rotation. During periods of drastic change, the area of restored paddy field rotation increased sharply, and direct seeding of feed rice and rice for WCS in restored fields increased. A certain number of agricultural managements are expected to continue to choose management actions in response to the external environment, changing paddy field area, field layout, uses, and sowing methods.

This study examines the relationship between sustainable finance commitments and agricultural lending among 417 Japanese regional financial institutions. The research uses Tobit regression to identify a clear functional differentiation: credit cooperatives lead in direct lending, whereas local banks focus on non-financial SF support. Significantly, the results demonstrate that commitment to Sustainable Development Goal 12 (“Responsible Consumption and Production”) positively influences agricultural loan shares, even after controlling for regional agricultural scale. This finding indicates that SF strategies act as proactive mechanisms rather than passive responses to local environments. Moreover, the results suggest that SF goals provide a framework for enhancing business-based evaluation and mitigating information asymmetry inherent in agricultural finance. Consequently, SF commitments serve as a strategic “lens,” helping institutions identify sustainable farm businesses and facilitate credit allocation within a niche sector traditionally perceived as high-risk.

Japan relies heavily on imported raw materials for chemical fertilizers, highlighting the strategic importance of utilizing domestically available resources, such as sewage sludge. Despite its potential as a sustainable fertilizer alternative, the use of sewage sludge fertilizer remains limited. This study examines current utilization and perceptions of agricultural producers through a nationwide survey of agricultural corporations, revealing that approximately 30% of respondents expressed a positive attitude toward its use; however, nearly half reported no specific opinion, suggesting insufficient information. The study concludes that providing producers with relevant and practical information to assess the applicability of sewage sludge fertilizer within their operations is a critical initial step toward promoting its broader adoption.

Agricultural corporations are increasingly utilizing performance appraisal systems to cultivate outstanding talent. Appraisal results can significantly impact employee motivation and work ethic; therefore, employees must perceive and accept the results as fair. This paper conducted a satisfaction survey, targeting regular employees at agricultural corporations that implement performance appraisal systems. A similar satisfaction survey was conducted at the same corporations in 2019, and comparisons revealed that in 2025, overall satisfaction increased; however, satisfaction with the performance appraisal system varied by employee attributes. Employees satisfied with the system were younger Japanese male employees with shorter tenures. Agricultural corporations are industries that broadly accept diverse talent, including older workers and women; therefore, it is important to develop a work environment that enhances employee motivation across diverse attributes, thereby increasing overall satisfaction within the corporation.

This study aims to clarify the characteristics of job satisfaction among dairy farm employees, focusing on farm scale and organizational structure. The main outcomes are as follows. First, variances in workforce size lead to different organizational structures—large farms have formal departments that small farms lack. Second, these structural differences affect job content. On large farms, employee roles are specialized and divided; in contrast, on small farms, employees perform multiple tasks. Third, these differences are associated with different drivers of job satisfaction. On large farms, satisfaction depends more on wages, labor hours, working conditions, and opportunities for skill development. On small farms, it depends more on human relations and clear roles. In particular, on small, non-departmental farms where each person has multiple tasks, managers should clarify roles, responsibilities, and decision-making authority, and pay close attention to workplace relationships.

This paper examines the basic attributes and management characteristics of farms that manage allotments and experience gardens. The research is based on individual data from the 2020 agricultural census. In total, 1,533 farms engage in allotment or experience gardens; about half are located in urban areas, whereas others are in mountainous areas. Many farms mainly grow horticultural products, whereas a quarter mainly grow paddy crops. About 30 percent of farms sell over 1 million JPY or produce through allotment/experience garden management. Moreover, most agricultural laborers engage in both agricultural production and agro-related business, and some tend to overwork.

Organic farming has attracted increasing attention as an environmentally sustainable form of agriculture, and its diffusion has become an important issue. New entrants into the industry play a vital role in promoting organic farming. However, many challenges exist for those entering organic farming and regional support systems and organic farm networks can help new entrants remain. However, prior research has mainly highlighted individual factors, and the broader regional conditions that facilitate new entry remain unclear. To clarify these factors, the present study conducted field surveys in Hyogo, a region recognized as a national leader in organic farming. The key factors facilitating the engagement of new entrants were networks with other organic farmers, producer-driven promotional activities, and educational institutions providing instruction in organic farming.

This study examines regional trends in paddy field utilization and characteristics of farms opting out of direct payment grant eligibility by reclassifying as upland under Japan’s “Five-Year Flooding Rule”—requiring paddy fields to be flooded at least once every five years to maintain grant eligibility—using Kuriyama Town, Hokkaido, as a case study. Analysis of 30 agricultural districts revealed that reclassification rates were highest (53.7%) where paddy field proportions were low, infrastructure improvements had not been implemented, and large-scale farms existed. Case studies revealed that farms chose reclassification based on: (1) established crop rotation systems and (2) completed machinery investments with reduced debt repayment pressure, leading to phased reclassification applications. The rule produced disorderly mosaic reclassification patterns lacking spatial coordination. Furthermore, mid-term rule revocation created confusion over whether to proceed with or withdraw planned reclassifications, further complicating the situation.

Extending the mid-summer drainage period in rice cultivation is one of the methodologies under the J-Credit scheme. To prove the legitimacy of their activities, farmers must create farming records, however, this requires additional labor. This study calculated the balance of costs and benefits of installing irrigation devices with information and communications technologies (ICT) to address this issue. Calculations of income from the J-Credit scheme, the cost of introducing irrigation devices with ICT, and the cost-reduction effect revealed that costs could be offset by 15% to 44%. In this case, the benefits could sufficiently offset the costs. Under the J-Credit scheme, farmers for whom it is appropriate to implement an extended mid-summer drainage period using ICT irrigation devices include (1) rice farmers cultivating large-scale paddy fields, (2) farmers who spend considerable time on water management, and (3) farmers in areas with high baseline emissions.

The merger of community farms is expected to become an increasingly significant strategy for addressing the shortage of farm successors and sustaining regional agriculture. Nevertheless, the merger process is recognized a major impediment to successful mergers and there is a paucity of research specifically focused on community farms. To address this gap, this study analyzes merger negotiations by drawing on meeting minutes, conducts a stakeholder analysis focusing on stakeholders’ interests and influence, and examines the coordination of interests required to achieve consensus. The findings suggest that successful agreement requires both the acceptance of potential disadvantages to members arising from changes in management strategy and the prioritization of younger employees’ perspectives.