Background of Research
This study focuses on investigating the actual state of farmland inheritance and presenting desirable improvement methods in the aspect of sustainable agricultural management. This study is to find out the methods for stable management succession by inheritors or other farmers in the aspect of agricultural structure policy. Therefore, the main contents of this study include the problems, tasks, and methods of farmland inheritance for sustainable agricultural management.

Method of Research
In order to provide the improvement methods, the following steps are to be taken:
1) identify the actual state of farmland inheritance (in case of professional farmers versus general farmers and inheritors)
2) analyze its influence to agricultural management
3) derive tax matters related to it, and
4) provide the system for it, which supports successive farmers to be its beneficiaries and leads the people who are not farmers to use their inherited farmland with maximized efficiencies, and make policy improvements

Research Results and Implications
The main contents of this paper are described in four chapters as follows:
In Chapter 2, we figure out the farmland inheritance system and its problems by reviewing the related laws. Then, we review the inheritance related systems, such as the Family Business Inheritance Support System and the Agricultural Management Inheritance Support System.
In Chapter 3, we discuss the actual state of farmland inheritance and farmer succession, and also their problems. At first, by using the data from the nationwide statistics, the trend of farmland inheritance and the actual state of farmer succession are reviewed. Especially in regard to farmer succession, the factors influencing the selection of major inheritors are analyzed. Then, through a survey, the actual state of specific agricultural inheritance, inheritance intentions, etc. are identified.
In Chapter 4, we also discuss the case studies related to farmland inheritance in other countries. At first, agricultural inheritance laws in Germany, Japan and France are examined. The German system does not recognize division of farmland inheritance among sibling inheritors but recognizes the inheritance by only one sibling among them. In contrast, the Japanese and French systems are for the equal division of inheritance. Regarding the inheritance support system, we review case studies in the United States of America, the United Kingdom, and Japan.
Chapter 5 is for the farmland inheritance system and its policy improvement methods, including the vision, direction, and tasks for fulfilling sustainable agricultural management. The policy methods are, in large part, divided into two: the one which supports agricultural inheritance of successive farmers and the other which leads people who are not engaged in agriculture to maximize efficiencies of their inherited farmland.