市町村における積立金現在高累増の構成要素とその変化

This paper analyzes the components and changes in Japanese municipal reserve funds between FY2009 and FY2015, considering the experiences of municipal mergers and the Great East Japan Earthquake. All sorts of municipal funds are considered, including Financial Adjustment Funds, Sinking Funds, and Special Purpose Funds. The accumulation of funds is decomposed into a Settled Amount in the Budget, the Withdrawal of Funds, and Surpluses in the Final Accounts. The Surplus in the Final Accounts comprises Net Accounts Brought Forward, Advanced Redemption of Bonds, and Reserves for Funds. Fiscal balance is decomposed into Revenues-Expenditures Balance, Bonds Issue-Redemption Balance and Funds Withdrawal-Deposit Balance.