Devolution and Structural Reform of the Local Government Finance System-In the light of Constitutional Relationship Between the Central and Local Governments

这一研究项目是为了找出地方政府财政体制的权力下放和必要的结构改革所应适用的法律(宪法)逻辑。为了有效地开展这一项目，首席调研员提出了所谓的“三位一体的地方财政体制改革”，即(1)地方税体制改革，(2)中央财政补贴制度，(3)地方分配税(中央政府分配给地方的税收收入)制度。这“三位一体”的体制改革，在增加地方税收资源的同时，也减少了中央补贴和地方分配税的数额。因此，这一改革使赢家和输家之间形成了鲜明的划分，赢家可以享受到比输家多得多的经济资源。这不仅带来了地方政府之间激烈的财政竞争，也带来了一个非常严重的宪法问题。失败的地方政府甚至无法提供“标准公共服务”，这种不可逆转的权力下放政策现在提出了一个具有讽刺意味的问题，因为这造成了居民之间不公平地提供公共服务，这取决于他们的住所。不用说，“标准公共服务”旨在维持所有公民作为其基本人权应得到保障的必要最低生活水平。首先，应该像日本一样保持一个统一的国家。当然，日本宪法肯定了公民的这一生命权，无论他们住在哪里。

This research project has been conducted to find out the legal (Constitutional) logic that should be applied to devolution and the necessary structural reform of the local government finance system. To carry out this project effectively, the head investigator took up the so-called "Three-In-One Local Government Finance System Reform"; reform of (1)Local Tax System, (2) Central Government Subsidy System and (3) Local Allocation Tax(Central Government tax revenue allocated to Local Governments) System in one.This "Three-In-One" System Reform did allocate more tax resources to Local Governments, but reduced the amount of Central Government Subsidy and Local Allocation Tax at the same time. As a result, this reform made the distinctive division between the winners and the losers; the winner can enjoy much more financial resources than the loser. This brought not only this severe financial competition among the Local Governments, but also a very serious Constitutional issue. The loser Local Governments cannot provide even "Standard Public Services" and this irreversible policy of devolution now raises an ironical issue, because this creates inequitable provision of public services among inhabitants depending on their domicile. It is needless to say that "Standard Public Services" is designated to maintain the necessary minimum standard of living that should be secured for all citizens as of their fundamental human right to life. It should be maintained in an unitary state like Japan, first of all. by the Central Government and this right of the citizens to life is, of course, affirmed by the Japanese Constitution irrespective of where they live in.