This paper reviews roles and impacts of Land Banks & Community Land Trusts (CLTs) for activation of urban housing market in the US. Responding to increase of vacant properties across the United States, dozens of Land Banks and hundreds of CLTs are creating opportunity for homeowners and renters, spurring commerce, and preserving neighborhoods in perpetuity. Residents of the States and Cities which introduced this urban revitalization system have already benefitted greatly from the stabilizing and empowering effects of Land Banks and CLTs. This report also reveals cities can act by establishing flexible municipal acquisition funds and creating a Land Bank & CLT line of credit for acquisition and rehabilitation of property. It also considers Land Banks and CLTs are an effective tool for ensuring active real estate transaction and preserving the social, cultural and productive spaces that make a neighborhood a sustainable community and provide benefits on regional economy.

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　Interactionism is the perspective which has been trying to catch the reality of the society by the relational and processual approach. It is impossible to complete, but the purpose of this paper is to make clear how the interactionists have been engaged init.
　Interactionism includes many approaches in it, but their conceptual devices are divided to four categories: career, natural history, context, and rhetoric.
　The "moral career" uncovers the exisistens of institutional structure. The "natural history of institution" reveals the relativitiy of the value construction within the whole society. And the "rhetoric of social problem" shows up the welfare state as the historical existence.
　Interactionsm has a recurring theory building, which light up the social structure by cutting the reality as a form of processes.

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　アメリカ・カンザス州は2012年と2013年に成長促進のための大規模な税制改革を行い，パススルー事業体などによる非賃金事業所得への課税を除外した。しかし，州経済は改善しなかったため，2017年，改革は見直された。カンザス州の「大いなる実験」とも称される改革の背景には，州共和党内の2つの勢力の動きや，レーガン連邦政権におけるアドバイザー的な役割を果たし，「サプライサイド経済学の父」ともされるラッファーやアメリカ立法交流評議会の影響がある。一連の改革の結果，州財政においては売上税の比重が，郡財政においては地方財産税の比重が増したことを明らかにした。

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