キムラ　シユンスケ   KIMURA SHUNSUKE   木村　俊介    所属   明治大学専門職大学院  明治大学ガバナンス研究科    職種   専任教授
言語種別	英語
発行・発表の年月	2015/02
形態種別	大学・研究所紀要
標題	GOALS AND REFORMS OF CURRENT JAPANESE LOCAL TAX SYSTEM
執筆形態	単著
掲載誌名	Hitotsubashi Journal of Law and Politics
掲載区分	国内
出版社・発行元	Hitotsubashi University
巻・号・頁	43,pp.17-48
概要	This paper examines the structure of Japanese local revenue and the characteristics of the Japanese local tax system. Further, it examines the goal of financial autonomy in the Japanese context. Local revenue is mainly composed of the general revenue resources in terms of quantity and quality. These revenue sources accounted for 55.2% of the total local revenue in fiscal year 2012. Moreover, they are not earmarked for specific purposes and are essential for local autonomy. The key elements of the general revenue resources are the local taxes, the local transfer tax, the special local grants, and the local allocation tax. Local tax is the principal local revenue and the core method for the financial autonomy. However, the local tax system currently faces various issues. I identify several issues with the local tax system - disparity, sensitivity, overlap between national taxes and local taxes and discuss the need to enrich local autonomy. These are architectural issues that are closely related to the characteristics of the Japanese local tax system. Further, I examine the Japanese local tax reforms. The Japanese tax reform strategy involves two approaches - an urgent approach and a long-term approach. It would be preferable for the citizens to distinguish between these approaches when considering the local tax reforms. Finally, I suggest three goals for the Japanese local tax system. The first is to reduce disparity. In a manner, this is the hottest issue at present. The national government enacted several very important reforms such as the foundation of the local corporate special tax in 2008. The second goal is to enrich autonomy. In order to achieve this, the Trinity Reform was implemented in Japan from 2004 to 2006. Moreover, the local governments will receive additional tax revenue in the form of an increase in consumption tax in 2014. However, the issue of the gap between revenue and expenditure has become rather remarkable. The third goal is to stabilize the tax revenue, which is a significant agenda. In this context, the local governments have made much of the asset tax and the consumption tax. Moreover, the expansion of local consumption tax in 2014 could contribute to stability. However, the taxes on corporate income (which amount to 3 trillion yen) are still principal local taxes and they are very elastic to economic situation. How to deal with those elastic local taxes and to procure more stability for the local tax system seems to be more crucial. And as the concept of social values is becoming complicated, the reform of local tax system will be complex. But when we consider the future financial autonomy, the following point is significant. The local governments are required to be more and more sensitive to community needs in the framework of financial autonomy. And relationship between sensitivity and financial autonomy must be an indispensable combination in the contemporary society.