農用地勘定について

Abstract

Land account is shown on the debit side of balance sheet with some money value, but its information is very limited as a view point of real value. Agricultural land is valuated, first of all, as a space, position and area. Next, we have to consider natural and social conditions surrounding with the ground, above and under, on valuation. Usually, land is regarded as an unwasting asset, but artificial structures with the ground is regarded as a depreciable asset. The valuation of fertility on agricultural land includes many difficult problems. We consider that natural fertility is wasting asset, if we could measure it as a natural resource, though usually it is neglected. The sum of the agricultural land account is written by specific cost limited on legal regulation, but the information of the sum of land account is very unreliable. Then, we have to consider on more detail information about each parcel of land.