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1 non-industrial private forest owner NIPF 1) tuloverotus 1922 pinta alaverotus

2 p.92 Virtanen 2000 pp myyntitulo verotus 2.2 pinta alaverotus areabased forest taxation 2) NIPF 2 2 Leppänen 2005, p.29 Ylitalo 1998, p.15 METLA : Finnish Forest Research Institute Verohallintus : National Board of Taxation ha kunta : municipality ,2009,p.2 10 NFI: National Forest Inventory

3 ) FMA Forest Management Association Forest Management Payment 2) 3) 4) 5) 6) 2.3 myyntitulo verotus 3) 1993 NIPF 3 1) 2) 3) 4) 5) 5 3 Salakari 2006, pp.5-6 Leppänen 2005, p

4 Dual Income Tax 2004 p pp p pp pp.25-28) p.iii) p.4)

5 p Ministry of Finance, Finland(2009, p.19) Ministry of Finance, Finland 2009 pp.19-20) Virtanen 2000 p.215 Salakari 2006 p

6 ) p p p NIPF Mutanen and Toppinen,2005,pp

7 3 ha 135(33) 4,065(38) 277(67) 6,597(62) 28(39) 1,396(46) 44(61) 1,670(54) 107(31) 2,669(35) 233(69) 4,927(65) Pesonen and Räsänen(1994, p.19) NIPF Pesonen and Räsänen,1994,p Leppänen,2004,p.42) : Leppänen, J.(2004, p.42)

8 p.21 1 NIPF NIPF 2 Leppänen (2005) Ylitalo(1998) Salakari(2006) Jauhiainen(2006) Leppänen (2005)

9 Ministry of Finance, Finland 2009 p.19) pp pp PARAS ALUK pp.1-20 (2005) pp pp pp pp pp (2004) pp.1-30 (2001) pp Jauhiainen, H. (2006) Metsäverokirja, 64pp., Metsäkustannus. Leppänen, J.(2004) Verotus tukimuotona in Aarnio, J.(ed.) Julkinen tuki yksityismetsätaloudessa, METLA, pp Leppänen, J., H. Piiparinen and H. Hänninen(2005) Evaluating financing of forestry in Europe (EFFE), Country level report Finland, 187pp. Leppänen, J. and P. Nouro(2006) Results and implications from a comparative study of Swedish and Finnish forest sectors, Scandinavian Forest Economics, 41, pp Ministry of Finance, Finland(2009) Taxation in Finland Mutanen A. and A. Toppinen(2005) Finnish sawlog market under forest taxationreform, Silva Fennica, 39-1, pp Ovaskainen, V.(1992) Forest taxation, timber supply, and economic efficiency, Acta Forestalia Fennica, 233, The Society of Forestry in Finland-The Finnish Forest Research Institute. Pesonen, M. and P. Räsänen (1994) Yksityismetsänomistajien metsäverovalinnat ja arvioita metsäverokertymästä , Metsäntutkimuslaitoksen tiedonantoja, vol.535, 57pp. Salakari, M. (2006) Forest taxation in Finland a review of the system currently in use in 2006, METLA, 16pp. Tikka, K.S.(1993) A 25 flat rate tax on capital income : The finnish reaction to international tax competition in Tax reformin the Nordic countries jubilee publication, Nordic council for tax research. Virtanen, P.V.(2000) Finland in andelson R.V. Landvalue taxation around the world, Blackwell, pp Ylitalo, E. (1998) Forest taxation in Finland a review of the system currently in use, METLA, 15pp. 143

漆パンフ.indd

漆パンフ.indd ISBN 978-4-905304-10-4 Forestry and Forest Products Research Institute 1 2 3 1 4 2 5 3 6 4 7 5 8 6 9 7 10 8 11 9 12 10 13 11 14 12 15 13 16 14 17 15 18 16 C 15 % OH OH R R = 4.5 15.0 1.5 4.4 6.5 55.4 1.7