• Search Research Projects
  • Search Researchers
  • How to Use
  1. Back to previous page

Devolution and Structural Reform of the Local Government Finance System-In the light of Constitutional Relationship Between the Central and Local Governments

Research Project

Project/Area Number 16530018
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Public law
Research InstitutionNAGOYA UNIVERSITY

Principal Investigator

FUKE Toshiro  NAGOYA UNIVERSITY, GRADUATE SCHOOL OF LAW, PROFESSOR, 大学院法学研究科, 教授 (40083315)

Project Period (FY) 2004 – 2006
Project Status Completed (Fiscal Year 2006)
Budget Amount *help
¥2,600,000 (Direct Cost: ¥2,600,000)
Fiscal Year 2006: ¥600,000 (Direct Cost: ¥600,000)
Fiscal Year 2005: ¥600,000 (Direct Cost: ¥600,000)
Fiscal Year 2004: ¥1,400,000 (Direct Cost: ¥1,400,000)
KeywordsThree-In-One Reform / Devolution / Local Government Finance / Autonomous Taxing Power / Allocation of Administrative Functions / Constitutional Relationship Between the Central and Local Governments / 国・地方間関係
Research Abstract

This research project has been conducted to find out the legal (Constitutional) logic that should be applied to devolution and the necessary structural reform of the local government finance system. To carry out this project effectively, the head investigator took up the so-called "Three-In-One Local Government Finance System Reform"; reform of (1)Local Tax System, (2) Central Government Subsidy System and (3) Local Allocation Tax(Central Government tax revenue allocated to Local Governments) System in one.
This "Three-In-One" System Reform did allocate more tax resources to Local Governments, but reduced the amount of Central Government Subsidy and Local Allocation Tax at the same time. As a result, this reform made the distinctive division between the winners and the losers; the winner can enjoy much more financial resources than the loser. This brought not only this severe financial competition among the Local Governments, but also a very serious Constitutional issue. The loser Local Governments cannot provide even "Standard Public Services" and this irreversible policy of devolution now raises an ironical issue, because this creates inequitable provision of public services among inhabitants depending on their domicile. It is needless to say that "Standard Public Services" is designated to maintain the necessary minimum standard of living that should be secured for all citizens as of their fundamental human right to life. It should be maintained in an unitary state like Japan, first of all. by the Central Government and this right of the citizens to life is, of course, affirmed by the Japanese Constitution irrespective of where they live in.

Report

(4 results)
  • 2006 Annual Research Report   Final Research Report Summary
  • 2005 Annual Research Report
  • 2004 Annual Research Report
  • Research Products

    (26 results)

All 2007 2006 2005 2004 Other

All Journal Article (26 results)

  • [Journal Article] 『公務 (civil service) 』とは何か-その法的論点についての覚書2007

    • Author(s)
      福家俊朗
    • Journal Title

      行財政研究(行財政総合研究所) 64号

      Pages: 2-13

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] What is Civil Service?-in search for its legal issues to be looked into2007

    • Author(s)
      Toshiro Fuke
    • Journal Title

      Administration and Public Finance Studies no.64

      Pages: 2-13

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] 『公務(civil service)』とは何かーその法的論点についての覚書2007

    • Author(s)
      福家俊朗
    • Journal Title

      行財政研究(行財政総合研究所) 64号

      Pages: 2-13

    • Related Report
      2006 Annual Research Report
  • [Journal Article] 東アジアにおける新たな公共性の協同形成と課題-比較公法研究のあり方に関する覚書2006

    • Author(s)
      福家俊朗
    • Journal Title

      名古屋大学法政論集(名古屋大学法学部) 212号

      Pages: 1-45

    • NAID

      110004762721

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2006 Annual Research Report 2006 Final Research Report Summary
  • [Journal Article] 国民健康保険制度の法的位置づけ-最高裁判決から見えてくる虚像と実像2006

    • Author(s)
      福家俊朗
    • Journal Title

      自治体法務研究(ぎょうせい) 6号

      Pages: 56-63

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] 所得税法の資本主義法としての一断面-所得税法五六条から見えてくるもの2006

    • Author(s)
      福家俊朗
    • Journal Title

      名古屋大学法政論集(名古屋大学法学部) 213号

      Pages: 453-484

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2006 Annual Research Report 2006 Final Research Report Summary
  • [Journal Article] Seeking for Sustainable Collaboration in Making the Legal System Sensitive to Human Rights-notes on the comparative study of public law in East Asian countries2006

    • Author(s)
      Toshiro Fuke
    • Journal Title

      Journal of Law and Politics (Nagoya University) no.212

      Pages: 1-45

    • NAID

      110004762721

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] National Health Service Contribution -its legal nature in the light of the Constitutional right to life2006

    • Author(s)
      Toshiro Fuke
    • Journal Title

      Local Government Law Studies no.6

      Pages: 56-63

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] The Income Tax Act as a Constituent of the Legal Framework of Capitalism2006

    • Author(s)
      Toshiro Fuke
    • Journal Title

      Journal of Law and Politics (Nagoya University) no.213

      Pages: 453-484

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] 国民健康保険制度の法的位置づけ-最高裁判決から見えてくる虚と実像2006

    • Author(s)
      福家俊朗
    • Journal Title

      自治体法務研究(ぎょうせい) 6号

      Pages: 56-63

    • Related Report
      2006 Annual Research Report
  • [Journal Article] "THE POSTMODERN STRUCTURE OF THE JAPANESE TAXATION LEGAL SYSTEM-looking into an issue of legitimacy over a more equitable and fairer system" Part 12006

    • Author(s)
      福家俊朗
    • Journal Title

      名古屋大学法政論集(名古屋大学法学部) 214号

      Pages: 1-59

    • NAID

      110006141613

    • Related Report
      2006 Annual Research Report
  • [Journal Article] "THE POSTMODERN STRUCTURE OF THE JAPANESE TAXATION LEGAL SYSTEM-looking into an issue of legitimacy over a more equitable and fairer system" Part 22006

    • Author(s)
      福家俊朗
    • Journal Title

      名古屋大学法政論集(名古屋大学法学部) 215号

      Pages: 1-46

    • NAID

      110006141710

    • Related Report
      2006 Annual Research Report
  • [Journal Article] 法定外税-自縄自縛の自治課税権2005

    • Author(s)
      福家俊朗
    • Journal Title

      税(ぎょうせい) 60巻3号

      Pages: 94-99

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] 財政をめぐる国・地方間関係の法化の虚像と実像-関与法定主義と憲法解釈2005

    • Author(s)
      福家俊朗
    • Journal Title

      20周年記念論文集『財政法講座』第三巻『地方財政の変貌と法』(日本財政法学会編)(勁草書房)

      Pages: 1-27

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] Constitutional Relationship Between the Central and Local Governments over Local Government Finance2005

    • Author(s)
      Toshiro Fuke
    • Journal Title

      Law and Local Government Finance in Transition (Japan Association of Public Finance Law edt.) (Keiso Press) vo..3

      Pages: 1-27

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2006 Final Research Report Summary
  • [Journal Article] 国民健康保険税-地方目的税としての法理論的意義と限界2005

    • Author(s)
      福家俊朗
    • Journal Title

      税(ぎょうせい) 1月号

      Pages: 110-115

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 法定外税-自縄自縛の自治課税権2005

    • Author(s)
      福家俊朗
    • Journal Title

      税(ぎょうせい) 3月号

      Pages: 94-99

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 財政をめぐる国・地方間関係の法化の虚像と実像-関与法定主義と憲法解釈2005

    • Author(s)
      福家俊朗
    • Journal Title

      20周年記念論文集『財政法講座』第三巻『地方財政の変貌と法』(日本財政法学会編) 第三巻

      Pages: 1-27

    • Related Report
      2005 Annual Research Report
  • [Journal Article] How to Understand the Taxation Legal System of the Developed Capitalism Countries and Lessons to be Learnt from Japanese Experiences2005

    • Author(s)
      福家俊朗
    • Journal Title

      Financial and Economic Law Review, (北京大学財経法研究中心編/月旦財經法雑誌) No.2

      Pages: 141-150

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 財政の公共性と税制改革-租税と受益者負担の混同の意味するもの2004

    • Author(s)
      福家俊朗
    • Journal Title

      経済(新日本出版社) 106号(7月号)

      Pages: 163-177

    • Related Report
      2004 Annual Research Report
  • [Journal Article] 自治体課税権2004

    • Author(s)
      福家俊朗
    • Journal Title

      税(ぎょうせい) 6月号

      Pages: 88-93

    • Related Report
      2004 Annual Research Report
  • [Journal Article] 地方税法と税条例-租税条例主義と弾力的憲法解釈2004

    • Author(s)
      福家俊朗
    • Journal Title

      税(ぎょうせい) 7月号

      Pages: 159-164

    • Related Report
      2004 Annual Research Report
  • [Journal Article] 固定資産税-法理論的問題を抱えた基幹地方税2004

    • Author(s)
      福家俊朗
    • Journal Title

      税(ぎょうせい) 12月号

      Pages: 110-115

    • Related Report
      2004 Annual Research Report
  • [Journal Article] 行政救済法の設計をめぐる検討課題-行政争訟制度改革論に欠ける視角(一)2004

    • Author(s)
      福家俊朗
    • Journal Title

      行財政研究(行財政総合研究所) 56号

      Pages: 15-29

    • Related Report
      2004 Annual Research Report
  • [Journal Article] 行政救済法の設計をめぐる検討課題-行政争訟制度改革論に欠ける視角(二完)2004

    • Author(s)
      福家俊朗
    • Journal Title

      行財政研究(行財政総合研究所) 57号

      Pages: 28-43

    • Related Report
      2004 Annual Research Report
  • [Journal Article] Local Autonomous Tax-Local Government's taxing power caught in a trap

    • Author(s)
      Toshiro Fuke
    • Journal Title

      Journal of Tax (Gyousei, March 2005) vol.60, No3

      Pages: 94-99

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2006 Final Research Report Summary

URL: 

Published: 2004-04-01   Modified: 2016-04-21  

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi