日本地方財政白皮书 2003 英文版

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日本地方財政白皮书 2003 英文版
The Role of Local Public Finance
……………………………………………… 1
The State of Local Public Finance
(FY 2001 Settlement)
Revenue …………………………………… 4
1. Revenue Breakdown ……………… 4
2. Revenue Trends …………………… 5
3. Local Taxes…………………………… 6
4. Local Allocation Tax ……………… 8
Expenditure …………………………… 10
1. Expenses by Function …………… 10
2. Expenses by Character ………… 12
Flexibility of the Financial
Structure………………………………… 14
1. Ordinary Balance Ratio ………… 14
2. Debt Service Payment Ratio Used for
Permission to Issue Local Bonds … 15
Outstanding Local
Government Borrowing
(Ordinary Account)
…………………………………………… 16
1. Trends in Outstanding Local
Government Borrowing ………… 16
2. Outstanding Borrowing of Local
Finance ……………………………… 17
Local Public Enterprises ……… 18
1. Ratio of Local Public Enterprises … 18
2. Number of Businesses Operated
by Local Public Enterprises …… 19
3. Scale of Financial Settlement … 19
4. Management Conditions ……… 20
Efforts Toward Sound Financial
Conditions
1. Number of Public Employees……… 21
2. Salary Level …………………………… 23
3. Administrative Transparency ……… 24
4. Examples of Administrative Reform
Efforts …………………………………… 25
Issues of Local Finance
1. Strengthening the Administrative
and Financial Base for Further
Decentralization ……………………… 26
2. Efforts Toward Sound Financial
Conditions ……………………………… 33
3. Response to Regional Policy
Issues …………………………………… 33

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