日本地方財政白皮书 2010 英文

紫歆瑶

日本地方財政白皮书 2010 英文
The State of Local Public Finance (FY 2008 Settlement) 4
Trends and Issues in Local Public Finance 32
Overall Condition of FY 2008 Settlement
Scale of Account Settlement
Revenue and Expenditure Settlement
Revenues
1. Revenue Breakdown
2. Revenue Trends
3. Local Taxes
4. Local Allocation Tax
Expenditures
1. Expenses by Function
2. Expenses by Type
Flexibility of the Financial Structure
1. Ordinary Balance Ratio
2. Real Debt Service Ratio and Debt Service Payment Ratio Used for
Permission to Issue Local Bonds
Outstanding Local Government Borrowing (Ordinary Account)
1. Trends in Outstanding Local Government Borrowing
2. Outstanding Borrowing of Local Finance
Local Public Enterprises
1. Ratio of Local Public Enterprises
2. Number of Businesses Operated by Local Public Enterprises
3. Scale of Financial Settlement
4. Management Conditions
Promotion of Soundness of Local Public Finance
1. Law Relating to the Financial Soundness of Local Governments, etc.
2. State of the Ratio for Determining Soundness and the Financial Shortfall Ratio

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