類似団体別にみた市町村歳入の要因分解 : 政権交代下の市町村財政 <論文>

市町村合併と「三位一体の改革」をはさんだ2002年度から09年度にかけて、人口1人あたりでみた市町村(東京23区を除く)の地方税収入は4.1%増、普通交付税は11.9%減であったのに対し、国庫支出金は74.6%の大幅増となった。財政的に余裕のない都市ならびに町村において、普通交付税と国庫支出金の両方または一方が急伸している。なかでも国庫支出金の伸びが大きかったため、一般財源倍率(地方税・普通交付税/国庫支出金)は都市・町村ともに低下した。人口が相対的に増加している都市・町村では、人口シェアの拡大と人口あたり3税計(地方税・普通交付税・国庫支出金)の増加とが構造的報酬をもたらしている。逆に人口シェアが低下している残りの都市・町村では、いわば構造的荷重が働いており、人口あたり3税計の水準を維持していくことには限界がある。

The reform of local public finance was carried out along with the mergers of municipalities in the first half of 2000's in Japan. The tax revenue resources were devolved from the central government into the local ones, while the national treasury disbursement and local allocation tax were reduced. The stream has turned in FY2009 owing to the worldwide economic recession and the change in political administration.

Regarding all municipalities without 23 wards of Tokyo, the local tax revenue per capita increased by 4.1% and the local allocation tax per capita decreased by 11.9% between FY2002 and FY2009. In the meantime the national treasury disbursement per capita rose by 74.6%. For the small cities and towns in public financially difficulties, both of the local allocation tax per capita and the national treasury disbursement per capita or either of them contributed to maintaining the growth of the revenue per capita.

As the result, the ratio of national treasury disbursement to the revenue has expanded in all municipalities. A part of them in which population relatively grows have the advantage of structural bonus in the sense that the revenue per capita as well as population are increasing. But the rest where population declines has the disadvantage of structural burden. It is not sustainable for them to keep the level of revenue only through transferring the local allocation tax and the national treasury disbursement.