Struktur der verfassungsrechtlichen Schutz der Kommunalfinanzen und Verwirklichung der kommunalen Selbstverwaltung

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This research, named "Struktur der verfassungsrechtlichen Schutz der Kommunalfinanzen und Verwirklichung der kommunalen Selbstverwaltung(Structur of constitutional protection of the local governments' finances and realization of local autonomy)" has result as follows. (1) "kommunaler Finanzausgleich(Local governments' financial adjustment)" is required by Constitution as the basic material of institutional guarantee for local autonomy. (2) "kommunaler Finanzausgleich" has two functions, "aufgabeangemessene Finanzausstattung(appropriate financial adjustment for the local governments' tasks)" and "Mindestfinanzausstattung(financial adjustment for minimal income of the local governments)" which have correspondence with two types of local governments' tasks. (3) Significance of "kommunaler Finanzausgleich" in German constitutional interpretation can be accepted for the Constitution of Japan, especially interpretation of institutional guarantee for local autonomy and protection of local government's finance.