Regal principles and institutional design of fiscal Consolidation: comparative study with Fiscal-Constitution in Germany

2022 Fiscal Year Final Research Report

• Project/Area Number: 17K13613
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Public law
• Research Institution: Musashino University
• Principal Investigator: JODAI Youhei 武蔵野大学, 法学部, 教授 (90510793)
• Project Period (FY): 2017-04-01 – 2023-03-31
• Keywords: 財政健全化 / 財政憲法 / 起債制限 / 地方自治 / 地方財政 / 新型コロナ対策

Outline of Final Research Achievements

This study stands on the viewpoint, that the control of legislative discretion and the introduction of judicial control over fiscal management of the state and the local governments are essential and beneficial for ensuring both the fiscal consolidation of public finance and the development of the national economy.
As a result of the comparative study with the Fiscal-Constitution in Germany, the following is drawn; the functions of the Fiscal-Constitution for the fiscal consolidation of public finance are, 1)Clarification of the legal concept of "fiscal consolidation", 2)Exceptionalisation of the financial condition dependent on governments' bonds, 3)constitutional limitation on the legislative discretion on fiscal management, 4)Expansion of the judicial review to the fiscal issues.
However, these have prerequisite issue, that contains the constitutional brake of governments' debt, the allowable limit of bond issuance, and the Establishment of exceptional conditions for the public debt.

Free Research Field

憲法

Academic Significance and Societal Importance of the Research Achievements

我が国においては財政については純然たる政策の問題との理解が一般的であり、それゆえに憲法学上も立法裁量が広範に肯定され、また司法審査の可能性も極めて極限されるものとして捉えられてきたが、ドイツ憲法における起債ブレーキ条項の導入過程とその効果に関する検討及びコロナ禍という例外事態における国の起債の許容条件及び許容限度の設定の経緯に対する観察を通じて、「財政健全化」の法的概念の輪郭と周縁を明らかにしたこと、その具体化のための立法府の役割とその限界を明確にしたこと、そして裁判所による財政に対する違憲審査の条件とその厳格化の傾向を指摘したことで、我が国の憲法・財政法の解釈論の進展に寄与することができた。