The Bulletin of the Center for Research on Regional Economic Systems, the Graduate School of Social Science, Hiroshima University Issue 21
2010-03 発行

市町村合併と「三位一体の改革」による地方財政への影響 : 人口あたり地方税・地方交付税・国庫支出金の変化とその要因 <論説>

An Analysis on the Change of Revenues in the Local Governments of Japan between FY 2002 and FY 2007 : Influences of the Municipal Mergers and the Reform of Local Public Finance
The Mergers of cities and towns have been carried out since the middle of 1990s in Japan. The number of municipalities will lessen from 3,234 in April 1995 to 1,742 in April 2010. The reform of local public finance followed the mergers. It resulted in the reduction of national treasury disbursements by 4.7 trillion and the diminution of local allocation tax by 5.1 trillion between FY 2004 and FY 2006. But the transfer of tax revenue resources from the national government to the local ones amounted to about 3 trillion. This meant for the local governments decrease by 6.8 trillion in their revenues. Many of them face financial difficulties and feel regional differences in the revenues.

In this paper we inspect if there are and how much regional differences in the revenues among the local governments and inquire their factors between FY 2002 and FY 2007. We can find out such facts as follow; 1) the differences among cities have reduced as a result of growing of local tax per capita in the larger groups and local allocation tax per capita in the smaller groups, 2) the differences between towns have spread because of keeping higher local allocation tax per capita in the smaller groups and dropping of it in the larger groups, 3) although local tax per capita has increased in all prefecture, the differences among them have expanded owing to the gap in the share of local tax to the revenues.
Mergers of cities and towns
Reform of local public finance
Regional differences in revenues