@techreport{oai:grips.repo.nii.ac.jp:00000926,
 author = {下村, 郁夫},
 note = {https://www.grips.ac.jp/list/jp/facultyinfo/shimomura_ikuo/ http://www.grips.ac.jp/list/jp/facultyinfo/shimomura_ikuo/, Land readjustment projects have to evaluate land value for replotting and clearing off. Most of them use non-present value evaluation such as evaluation for fixed assets tax or inheritance tax. But this method may produce the unbalanced allocation of profits and duties among right-holders. This article analyzes factors related to this issue and discusses conditions that allow non-present value evaluation.},
 title = {土地区画整理事業の清算と土地の評価}
}