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日本地方財政白皮书 2012 英文
The Role of Local Public Finance 1
FY2010 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. Financial 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 26
2.Status of the Ratios for Determining Soundness 29
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