2. Reform of the Operation of and Involvement in Continuing National Treasury Subsidies and Liabilities
・Operation and involvement will be reformed so that the autonomous and independent administrative management of local authorities does not suffer through excessive involvement on the part of the national government, etc.
・Integration, itemization
・Shift to grants
・Flexibility in management (joint use of facilities, etc.)
・Rationalization and relaxation of subsidy terms, etc.
・Effective utilization and conversion of subsidy-eligible assets (simplification of conversion of subsidy-eligible assets to other public facilities, etc.)
・System and mode of operation of National Treasury subsidies and liabilities
・Establishment of standard processing times from application to decision, etc.
・Simplification of administrative procedures, etc.
Strengthening of Local Tax Revenue Resources
・Local Taxes
Strengthening and stabilizing local taxes, etc.
・The strengthening and stabilization of local taxes from the point of view of narrowing as far as possible the gap between the scale of expenditure of the local authority and local tax revenue
・Reducing the uneven distribution of tax revenues and building a local tax system that ensures stable tax revenue, bearing in mind the fact that national and local tax systems should maintain a balance between income, consumption and assets
・Comprehensive investigation of local corporate taxes in fiscal 1998, centered on the issue of external standard taxation of the business tax
・From the point of view of respect for taxation autonomy, abolition of the system of permission for non-statutory ordinary taxes (system of preliminary consultation requiring agreement), etc.
・Local Allocation Tax
Simplification of calculation methods, establishment of a system to enable local authorities to express their opinions, etc.
・Stable assurance of the total local allocation tax amount through the setting out of local public finance plans, etc.
・Promotion of the simplification of calculation methods in response to revision of role-sharing between national and local government, etc.
・Establishment of a system to enable local authorities to express their opinions regarding calculation methods for the local allocation tax, etc.
・From the point of view of supporting municipal mergers, extension of the period for switching to joint calculating, and specification of expenses, etc. involved in administrative integration, etc. of merged municipalities
