(Abbreviations: C. for class, G. for grade, D. for density Con. for conditional Col. for coldness modification.)
Local Bodies
Expenses
Yardsticks
Modification
Do, Fu and Ken
I. Police Expenses
Number of police personnel
G., Con. and Col.
II. Civil Engineering Expenses
 
 
1. Road and Bridge Expenses
 
 
(1)Working Expenses
Area of roads
C., D., Con. and Col.
(2)Investment Expenses
Extension of roads
Con. and Col.
2. River Expenses
 
 
(1)Working Expenses
Extension of rivers
C., Con. and Col.
(2)Investment Expenses
Extension of rivers
Con.
3. Harbor Expenses
 
 
(1)Working Expenses
Extension of mooring in harbors
C., Con. and Col.
 
Extension of mooring in fishing ports
Con. and Col.
(2)Investment Expenses
Extension of outlying facilities in harbors
Con.
 
Extension of outlying facilities in fishing ports
Con.
4. Other civil Engineering
 
 
(1)Working Expenses
Population
G., D. and Con.
(2)Investment Expenses
Population
Con.
III. Education Expenses
 
 
1. Elementary School Expenses
Number of educational personnel
Con. and Col.
2. Junior High School Expenses
Number of educational personnel
Con. and Col.
3. Senior High School Expenses
Number of educational personnel
C., Con. and Col.
(1)Working Expenses
Number of educational personnel
C., Con. and Col.
 
Number of pupils
C., Con. and Col.
(2)Investment Expenses
Number of pupils
Con. and Col.
4. Special Education Expenses
 
 
(1)Working Expenses
 
 
 
Number of educational personnel
C., Con. and Col.
 
Number of pupils
C., D., Con. And Col.
(2)Investment Expenses
Number of classes
C., Con. and Col.
 
Number of classes
Con. and Col.
5. Other Educational Expenses
Population
G., D. and Con.
 
Number of students of technical college and universities
C., Con. and Col.
 
Number of pupils of whole private schools
C.
IV. Welfare and Labor Expenses
 
 
1. Poor Relief Expenses
Rural population
D., Con. and Col.
2. Social Welfare Expenses
 
 
(1)Working Expenses
Population
G., D. and Con.
(2)Investment Expenses
Population
Con.
3. Sanitation Expenses
Population
G., D., and Con.
4. Health and Welfare Expenses for Elderly People
 
 
(1)Working Expenses
Over 65 years old population
G., D. and Con.
(2)Investment Expenses
Over 65 years old population
Con.
5. Labor Expenses
Population
G., D. and Con.
V. Industry and Economy Expenses
 
 
1. Agricultural Administration Expenses
 
 
(1)Working Expenses
Number of farms
G., D., Con. and Col.
(2)Investment Expenses
Area of arable land
Con.
2. Forestry Administration Expenses
 
 
(1)Working Expenses
Area of no public forest
G., Con. and Col.
 
Area of public forest
G., Con. and Col.
(2)Investment Expenses
Area of forests
Con.
3. Fishery Administration Expenses
 
 
(1)Working Expenses
Number of fisherman
G., Con. and Col.
(2)Investment Expenses
Number of fisherman
Con.
4. Commercial and Industrial Administration Expenses
Population
G., D. and Con.
VI. Other administrative Expenses
 
 
1. Planning and Promotion Expenses
 
 
(1)Working Expenses
Population
G., D. and Con.
(2)Investment Expenses
Population
Con.
2. Taxation Expenses
Number of households
G., D., Con., and Col.
3. Pension Expenses
Number of pensioners
C.
4. Other Expenses
 
 
(1)Working Expenses
Population
G., D., Con. and Col.
(2)Investment Expenses
Population
Con. and Col.
 
Area
Con.
VII. Disaster Recovery Expenses
Expenses for principal and interest payment of contented or permitted local debts for the purpose of disaster recovery projects
C.
VIII. Redemption Expenses of Debt for Supplementary Budget
Expenses for principal and interest payment of permitted local debts for the purpose of national government supplementary budget project etc. for the fiscal years from Showa 50 to Heisei 10
C.
 
Amount of permitted local debts for the purpose of national government supplementary budget project etc. for the fiscal years of Heisei 11 land 12
C.
IX. Redemption Expenses of Debt for Filling the Decreased Local Tax Receipt
Amount of permitted local debts for the purpose of filling the decreased local tax receipt for the fiscal years from Showa 56 to Heisei 12
C.
X. Redemption Expenses of Debt for Local Financial Special Measurement
Amount of permitted local debts for the purpose of local financial special measurement for the fiscal years from Showa 57 to Heisei 5
C.
XI. Redemption Expenses of Debt for Temporary Financial Special Case
Amount of permitted local debts for the purpose of temporary financial special measurement for the fiscal years from Showa 62 to Heisei 12
C.
XII. Redemption Expenses of Debt for Fiscal Resource Coverage
Amount of permitted local debts for the purpose of financial measurement for the fiscal years from Heisei 6 to Heisei 12
C.
XIII. Redemption Expenses of Debt for Filling the Tax Cut
Possible amount of local debts for the purpose of filling the decreased local tax receipt caused by the special tax cut of the individual prefectural locality tax etc. for the fiscal years from Heisei 6 to 8 and from 10 to 12
C.
XIV. Redemption Expenses of Debt for Filling the Temporary Decreased Local Tax Receipt
Possible amount of local debts for the purpose of filling the temporary decreased local tax receipt for the fiscal years of Heisei 9
C.
City, town and village
I. Fire Fighting Expenses
Population
G., Con. and Col.
II. Civil Engineering Expenses
 
 
1. Road and Bridge Expenses
 
 
(1)Working Expenses
Area of roads
C., Con. and Col.
(2)Investment Expenses
Extension of roads
Con. and Col.
2. Harbor Expenses
 
 
(1)Working Expenses
Extension of mooring in harbors
C., Con. and Col.
 
Extension of mooring in fishing ports
Con. and Col.
(2)Investment Expenses
Extension of mooring in harbors
Con.
 
Extension of mooring in fishing ports
Con.
3. Civil Planning Expenses
 
 
(1)Working Expenses
Population within city planning areas
Con.
(2)Investment Expenses
Population within city planning areas
Con.
4. Park Expenses
 
 
(1)Working Expenses
Population
Con.
(2)Investment Expenses
Population
Con.
5. Sewage Expenses
 
 
(1)Working Expenses
Population
D. and Con.
(2)Investment Expenses
Population
Con.
6. Other City Engineering Expenses
 
 
(1)Working Expenses
Population
C. and Con.
(2)Investment Expenses
Population
Con.
III. Education Expenses
 
 
1. Elementary School Expenses
 
 
(1)Working Expenses
Number of pupils
D., Con. and Col.
 
Number of classes
Con. and Col.
(2)Investment Expenses
Number of schools
Con. and Col.
 
Number of classes
Con. and Col.
2. Junior High School Expenses
 
 
(1)Working Expenses
Number of pupils
D., Con. and Col.
 
Number of classes
Con. and Col.
(2)Investment Expenses
Number of schools
Con. and Col.
 
Number of classes
Con. and Col.
3. Senior High School Expenses
 
 
(1)Working Expenses
Number of educational personnel
C., Con. and Col.
(2)Investment Expenses
Number of pupils
C., Con. and Col.
 
Number of pupils
Con. and Col.
4. Other Educational Expenses
 
 
(1)Working Expenses
Population
G., D. and Con.
 
Number of pupils of nursery schools
Con. and Col.
(2)Investment Expenses
Population
Con.
IV. Welfare Expenses
 
 
1. Poor Relief Expenses
Urban population
G., D., Con. and Col.
2. Social Welfare Expenses
 
 
(1)Working Expenses
Population
G., D. and Con.
(2)Investment Expenses
Population
Con.
3. Health and Sanitation Expenses
Population
G. D. and Con.
4. Health and Welfare Expenses for Elderly People
 
 
(1)Working Expenses
Over 65 years old population
G. D. and Con.
(2)Investment Expenses
Over 65 years old population
Con.
5. Cleaning Expenses
 
 
(1)Working Expenses
Population
D. and Con.
(2)Investment Expenses
Population
Con.
V. Industry and Economy Expenses
 
 
1. Agricultural Administration Expenses
 
 
(1)Working Expenses
Number of farms
G., Con. and Col.
(2)Investment Expenses
Number of farms
Con.
2. Commercial Administration Expenses
Population
G., D. and Con.
3. Other Industry and Economy Expenses
 
 
(1)Working Expenses
Number of the persons engaged in forestry, fishery and mining
D., Con. and Col.
(2)Investment Expenses
Number of the persons engaged in forestry, fishery and mining
Con.
VI. Other administration Expenses
 
 
1. Planning and Promotion Expenses
 
 
(1)Working Expenses
Population
C., D. and Con.
(2)Investment Expenses
Population
Con.
2. Taxation Expenses
Number of households
G. D., Con. And Col.
3. Census and Identification Expenses
Number of pensioners
G. D., Con. And Col.
 
Number of households
G. D., Con. And Col.
4. Other Expenses
 
 
(1)Working Expenses
Population
G. D., Con. And Col.
(2)Investment Expenses
Population
Con. and Col.
 
Area
Con.
VII. Disaster Recovery Expenses
Expenses for principal and interest payment of contented or permitted local debts for the purpose of disaster recovery projects
C.
VIII. Redemption Expenses of Debt for Supplementary Budget
Expenses for principal and interest payment of permitted local debts for the purpose of national government supplementary budget project etc. for the fiscal years from Showa 50 to Heisei 10
C.
 
Amount of permitted local debts for the purpose of national government supplementary budget project etc. for the fiscal years of Heisei 11 and 12
C.
IX. Redemption Expenses of Debt for Filling the Decreased Local Tax Receipt
Amount of permitted local debts for the purpose of filling the decreased local tax receipt for the fiscal years from Showa 56 to Heisei 12
C.
X. Redemption Expenses of Debt for Local Financial Special Measurement
Amount of permitted local debts for the purpose of local financial special measurement for the fiscal years from Showa 57 to Heisei 5
C.
XI. Redemption Expenses of Debt for Temporary Financial Special Case
Amount of permitted local debts for the purpose of temporary financial special measurement for the fiscal years from Showa 63 to Heisei12
C.
XII. Redemption Expenses of Debt for Fiscal Resource Coverage
Amount of permitted local debts for the purpose of financial measurement for the fiscal years from Heisei 6 to Heisei 12
C.
XIII. Redemption Expenses of Debt for Filling the Tax Cut
Possible amount of local debts for the purpose of filling the decreased local tax receipt caused by the special tax cut of the individual prefectural locality tax etc. for the fiscal years from Heisei 6 to 8 and from 10 to 12
C.
XIV. Redemption Expenses of Debt for Filling the Temporary Decreased Local Tax Receipt
Possible amount of local debts for the purpose of filling the temporary decreased local tax receipt for the fiscal years of Heisei 9
C.
6.
In case any two or more of grade, density, conditional and coldness modifications are simultaneously applied, one combined modification index for such two or more categories shall be determined, or each index computed for each category (or combined index for two or more categories) shall, as provided by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications, be successively multiplied or added together.
7.
In case of conditional modifications, cities, towns or villages under item 3 of paragraph 4 shall, as provided by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications, be classified according to their points which are given to their population within the densely populated areas, economic structure, and other yardsticks indicating the difference in quality and quantity of administration, or be classified according to the difference in their administrative powers, etc.
8.
In case of coldness modifications, the regions under item 4 of paragraph 4 shall, as provided by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications, be classified according to the areas of cities, towns and villages on the basis of the difference in compensation, coldness and snowfall.
9.
Exceptions may be made by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications to the provisions of the preceding paragraphs with respect to the computation methods of modification indices and numerical values of modified yardsticks for the local bodies whose numerical values of population, number of schools and other yardsticks have increased or decreased rapidly, local bodies affected by abolition, creation, division or fusion or redemarcation of local bodies, and local bodies being member of a union (which refers to a partial union, an extended association or an office work union under paragraph 1 of Article 284 of the Local Autonomy Law).
10.
The numerical values of the yardsticks relative to the disaster recovery expenses shall, as provided by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications, be modified according to the proportions of such numerical values to the tax revenues of the local bodies.
11.
Except as provided in the preceding paragraphs, necessary matters relative to the computation methods to modification index shall be provided by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications
(Computation of Basic Financial Revenues)
Article 14.
The basic financial revenues shall be equal to the total sum of the following revenues:
1.
For Do, Fu or Ken
i.
Estimated revenues of ordinary taxes (exclusive of non-statutory taxes) of the Do, Fu or Ken computed at the basic tax rates (As for estimating revenue from the per interest income tax, the estimated revenue of such tax of the Do, Fu or Ken computed at the basic tax rate less 80 per cent of the estimated amount of the grant-in-aid relative to the per interest income tax, as for estimating revenue from local consumption tax, the estimated revenue of such tax of the Do, Fu or Ken computed at the basic tax rate less 80 per cent of the estimated amount of the grant-in-aid relative to the local consumption tax to be granted to the cities, towns or villages under Article 72-115 of the Local Tax Law (referred hereinafter to as "local consumption tax grant"), and as for the golf links excises, the estimated revenue of such tax of the Do, Fu or Ken computed at the basic tax rate less 80 per cent of the estimated amount of the grant-in-aid relative to the golf links excises to be granted to the cities, towns or villages where golf links are located under Article 103 of the Local Tax Law (referred hereinafter to as "golf links excises grant");
ii.
Estimated revenue of automobile acquisition tax of the Do, Fu or Ken computed at the basic tax rate, less 80 per cent of the estimated amount of the grant-in-aid relative to the automobile acquisition tax to be granted to the cities, towns or villages under Article 699-32 of the Local Tax Law (referred hereinafter to as "automobile acquisition tax grant");
iii.
Estimated revenue of light oil sales tax, or, in case of Do, Fu or Ken comprising cities specified under paragraph 3 of Article 7 of the Road Law (hereinafter referred to as "specified cities"), the estimated revenue of the light oil sales tax of such Do, Fu or Ken computed at the basic tax rate, less 80 per cent of the estimated amount of the grant-in-aid relative to the light oil sales tax to be granted to such specified cities under paragraph 1 of Article 700-49 of the Local Tax Law (referred hereinafter to as "light oil sales tax grant");
iv.
Estimated revenues of local road grant tax, petroleum and gas grant tax and aircraft fuel grant tax of the Do. Fu or Ken;
v.
Estimated revenue of the grant-in-aid to To. Do, Fus and Kens comprising State-owned estates of the Do. Fu or Ken under paragraph 1 of Article 14 of the Law for Grant-in-aid to Cities, Towns and Villages Comprising State-owned Estates etc. (Law No. 82 of 1956) (referred hereinafter to as "grants to To, Do, Fus and Kens") computed at the basic rate.
2.
For cities, towns or villages:
i.
Estimated revenues of ordinary taxes (exclusive of non-statutory taxes) and business facility tax of the city, town or village computed at the basic tax rates;
ii.
The amount equal to 75 per cent of the estimated revenues of per interest income tax grant, local consumption tax grant, golf links excises grant and automobile acquisition tax grant of the city, town or village;
iii.
Estimated revenues of special grant tonnage tax, local road grant tax, automobile weight grant tax and aircraft fuel grant tax of the city, town or village;
iv.
Estimated revenue of the grant-in-aid to cities, towns and villages comprising State-owned estates of the city, town or village under paragraph 1 of Article 2 of the Law for Grant-in-aid to Cities, Towns and Villages Comprising State-owned Estates etc. (referred hereinafter to as "grants to cities, towns and villages") computed at the basic rate.
3.
For specified cities:
i.
Estimated revenues of ordinary taxes (exclusive of non-statutory taxes) and business facility tax of the city computed at the basic tax rates;
ii.
The amount equal to 75 per cent of the estimated revenues of per interest income tax grant, local consumption tax grant, golf links excises grant, automobile acquisition tax grant and light oil sales tax grant of the city;
iii.
Estimated revenues of special grant tonnage tax, local road grant tax, petroleum and gas grant tax, automobile weight tax grant and aircraft fuel grant tax of the city;
iv.
Estimated revenue of the grants to cities, towns and villages of the city computed at the basic rate.
(2)
The basic tax rates as referred to in the preceding paragraph shall be the rates equal to 80 per cent in case of Do, Fu or Ken tax or 75 per cent in case of city, town or village tax of the standard rates as referred to in item 5 of paragraph 1 of Article 1 of the Local Tax Law (or as for local taxes with no such standard rates, the tax rates as provided for in the same law); (AS for business tax imposed with based on taxable measures as referred to in item 9 of paragraph 72-19 of the same law, the rates shall be equal to 80 per cent of the rate provided by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications based on the rate the Do, Fu or Ken decides under the item 9 of paragraph 72-22 of the same law); the basic rate as referred to in the preceding paragraph shall be the rate equal to 80 per cent in case of grants to To, Do, Fus and Kens or 75 per cent in case of grants to cities, towns and villages of the rate prescribed in paragraph 1 of Article 3 of the Law for Grants-in-aid to Cities, Towns and Villages Comprising State-owned Estates, etc..
(3)
The basic financial revenues of the first paragraph of this Article shall, as provided by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications, be computed according to each category of the expenses enumerated in the middle column of the following table, by the bases of computation described in the right column, for each category of local bodies enumerated in the left column.