日本財団 図書館


 

Ordinary allocation tax is allocated to local governments whose standard financial demand exceeds standard financial income and whose revenue deficit has been calculated, according to the shortfall, but as the total amount of revenue shortfall may not necessarily correspond to the amount calculated from the three national taxes, if the former amount is greater, the latter amount is divided proportionally, and if the latter amount is greater, the difference is added to special allocation tax. Special measures are taken with regard to such shortfalls that arise, by borrowing from working capital, by an advance from general accounts, or by issuing additional local bonds.

As for the allocation of allocation tax, the required amount is transferred from general accounts to allocation tax special accounts and expenditure is carried out from the same special accounts, but business relating to calculation and allocation of allocation tax to municipalities is dealt with by the prefecture. Also, due to complex fluctuations in the total amount of allocation tax that accompany special measures, allocation tax in terms of general accounts expenditure and allocation tax in terms of local revenue source do not correspond.

Ordinary allocation tax is allocated four times, in April, June, September and November and the amount allocated to each local government is decided by the end of August (April 1 is the day of calculation), so the amount for April and June is estimated.

On the other hand, the Minister of Home Affairs calculates and allocates the special allocation tax to prefectures, and the relevant prefectural governor calculates and allocates the special allocation tax to municipalities, the same as for ordinary allocation tax. Allocation takes place in December (up to one-third of the total amount) and March (the remainder).

 

4. Special Project for City Development

 

Support is given to projects carried out while promoting wide-area improvement in wide-area administrative spheres, in order to actively promote attractive city and regional development. Examples of such projects include roads, streets, park zones, grassy areas, sports and recreation facilities, wide-area sports parks, and regional industrial and tourist centers.

 

 

 

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