The Tasks for Decentralization and Financial Reform - Concerning the Second Report of the Local Decentralization Promoting Committee -

In my last two papers, I have studied some points of issue on local decentralization, concerning the interim report and the first report by the local decentralization promoting committee. In this paper, we investigate on the historical aspects and the present situation of Kikaninin-Jimu (agency delegated functions) in Japan, and then, we study the intergovernmental financial reforms after the abolition of 'Kikaninin-Jimu'. We are discussing the rationalization of special grants, the intensification of local taxes and the reforms of the floting system of local debts, relating to the second report of the local decentralization promoting committee in 1997.

論説 (Article)