A Study for Law and Public Finance

2023 Fiscal Year Final Research Report

• Project/Area Number: 19K01297
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 05020:Public law-related
• Research Institution: Osaka University
• Principal Investigator: Naoto Katagiri 大阪大学, 大学院高等司法研究科, 教授 (40452312)
• Project Period (FY): 2019-04-01 – 2024-03-31
• Keywords: 財政法 / 憲法学 / 財政 / 中央銀行 / 貨幣 / 予算 / 支出

Outline of Final Research Achievements

By focusing on money, this study sought to elucidate fiscal law as a whole. Throughout the entire research period, I examined (1) the characteristics of the fiscal analysis in public law studies, (2) the possibility of legal control of funds established as exceptions under fiscal law that are difficult to grasp in the budget, (3) the possibility of legal control of monetary policy by central banks that adopt non-traditional policies, (4) analysis of fiscal democracy and Congress' power to control expenditures, and (5) reserve funds. The study examined various points and was able to dynamically clarify the framework of fiscal law while paying attention to the continuity between fiscal and monetary policies. Although our planned overseas research could not be carried out due to the Corona, I was able to exchange views with researchers and practitioners, including those from overseas.

Free Research Field

公法学

Academic Significance and Societal Importance of the Research Achievements

本研究の学術的意義は①従来十分に議論されてこなかった財政法上の制度（基金、予備費）に新たな角度から分析を加えたこと、②中央銀行制度と財政制度を憲法学的に連続的に分析したこと、③「国庫」が今後の財政法の体系的検討の基礎となりうることを論証したこと、④議会の支出統制権と予算権との異同を論証したこと、⑤財政立憲民主主義概念の分析を通じて新たな財政法分析の視角を提示したことなどに求められる。いずれの研究成果も学術論文のみならず、研究会等を通じて、国内外に発信され、高い評価を得ている。また成果の一部は新聞等のインタビューを通じて一般にも還元されている。