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The Duchy of Cornwall ((コーンウォール語:Duketh Kernow)) is one of two royal duchies in England, the other being the Duchy of Lancaster. The eldest son of the reigning British monarch inherits possession of the duchy and title of Duke of Cornwall at birth or when his/her parent succeeds to the throne, but may not sell assets for personal benefit and has limited rights and income as a minor. If the monarch has no male children, the rights and responsibilities of the duchy belong to The Crown and there is no Duke. The current duke is Prince Charles, the Prince of Wales. The principal activity of the duchy is the management of its land totalling . Nearly half of the holdings are in Devon, with other large holdings in Cornwall, Herefordshire, Somerset and almost all of the Isle of Scilly. The duchy also has a financial investments portfolio. For the fiscal year ending 31 March 2013, the duchy was valued at £763 million, and annual profit was £19 million, a revenue surplus gain of 4.1% from the previous year. The Duchy Council meets twice a year.〔 The duchy also exercises certain legal rights and privileges across Cornwall, including some that elsewhere in England belong to the crown. For the County, the Duke appoints a number of officials and is the port authority for the main harbour of the Isles of Scilly. The government considers the duchy to be a crown body and therefore exempt from paying corporation tax. The tax position of the duchy has been challenged; thus, since 1993, the Prince of Wales has voluntarily paid income tax on the duchy income less amounts which he considers to be official expenditure. ==History== The duchy was established on by the Royal Great Charter out of the former Earldom of Cornwall by Edward III for his son, Edward, Prince of Wales, the "Black Prince", who became the first Duke of Cornwall. A few more charters were issued by Edward III regarding the duchy. The duchy consisted of two parts: the title and honour, and the landed estate that supported it financially.〔(About the Duchy ): Duchy of Cornwall official site.〕 The core of the estate at its foundation was the 17 duchy manors found within the county. The duchy does not share the same boundaries as the county, and much of the estate has always been outside those boundaries. However, the duchy maintains a special relationship with Cornwall, and maintains various rights, such as that of appointing the county's High Sheriff. The extent of the estate has varied as various holdings have been sold and acquired over the years, both within Cornwall and also in other counties.〔("History of the Duchy" ). Duchy of Cornwall official site〕 Duke Edward then ordered a survey called "The Caption of Seisin of the Duchy of Cornwall" in May 1337 to determine the extent Duchy holding of the Cornish land including manors, castles, knights's fees, profits of the Stannary courts, shrievalty of Cornwall and other revenues. The Caption also included borough surveys, some burgesses lists, claims to liberties, charter copies and free tenant and villeinage censuses. The subsequent charter of Henry IV to Prince Henry stated: We have made and created Henry our most dear first-begotten Son, Prince of Wales, Duke of Cornwall and Earl of Chester, and have given and granted, and by our Charter have confirmed to him the said Principality, Duchy, and Earldom, that he may preside there, and by presiding, may direct and defend the said parts. We have invested him with the said Principality, Duchy, and Earldom, ''per sertum in capite et annulum in digito aureum ac virgam auream juxta morem''. By this charter, all the manors of the earldom passed to the duchy and are known as the ''Antiqua maneria'' while those manors outside Cornwall but attached to the duchy, but not consider a part of the duchy but as the prince's land, by the creation charter are known as the ''forinseca maneria'' (foreign manors). Additional incorporated estates were called the ''annexata maneria'' by the seventeenth-century. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Duchy of Cornwall」の詳細全文を読む スポンサード リンク
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