日本地方財政白皮书 2011 英文

紫歆瑶

日本地方財政白皮书 2011 英文
The Status of Local Public Finance 4
FY2009 Settlement Overview......................................................................................... 4
Scale of Account Settlement.......................................................................................... 5
Revenue and Expenditure Settlement........................................................................... 5
Revenues........................................................................................................................ 6
1. Revenue Breakdown............................................................................................... 6
2. Revenue Trends..................................................................................................... 7
3. Local Taxes.......................................................................................................... 8
4. Local Allocation Tax...............................................................................................11
Expenditures.................................................................................................................13
1. Expenses by Function.............................................................................................13
2. Expenses by Type..................................................................................................16
Flexibility of the Financial Structure.............................................................................19
1. Ordinary Balance Ratio...........................................................................................19
2. Real Debt Service Ratio and Debt Service Payment Ratio....................................................20
Outstanding Local Government Borrowing..................................................................21
1. Trends in Outstanding Local Government Borrowing..........................................................21
2. Outstanding Local Finance Borrowing..........................................................................22
Local Public Enterprises................................................................................................23
1. Ratio of Local Public Enterprises.................................................................................23
2. Number of Businesses Operated by Local Public Enterprises................................................24
3. Scale of Financial Settlement....................................................................................24
4. Management Status...............................................................................................25
Promotion of the Soundness of Local Public Finance...................................................26
1. Overview of the Act on Assurance of Sound Financial Status of Local Governments, etc.................26
2. Status of the Ratio for Determining Soundness and the Financial Shortfall Ratio.............

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