Task-Sharing between National and Local Governments : Taxation and Social Security.

几乎所有国家都有两级政府，即：国家政府和地方政府。日本正在进行的地方分权，大致上是指由中央政府决定的政策由地方政府决定的运动。在这里，一个重要的课题是如何合理地分担中央政府和地方政府之间的任务。在研讨会上，我们从日本最重要的课题之一--税制和社会保障制度的重建的角度出发，讨论了如何合理地分担中央政府和地方政府之间的任务，其中包含了一些微妙的问题。本文从传统的关于中央与地方政府之间的理想分工理论出发，试图寻找新的事实，发展新的理想分权制度理论，研究内容可分为四个部分：（1）对理想分工的理论反思，（2）分权制度下的理想税制，（3）分权制度下的理想税制，（4）分权制度下的理想税制，（5）分权制度下的理想税制，（6）分权制度下的理想税制，（7）分权制度下的理想税制，（8）分权制度下的理想税制，（9）分权制度下的理想税制，（10）分权制度下的理想税制，（10）分权制度下的理想税制，（11）分权制度下的理想税制，（11）分权制度下的理想税制，（12）分权制度下的理想税制，（13）分权制度下的理想税制，（14）分权制度下的理想税制，（14）分权制度下的理想税制，（15）分权制度下的理想税制，（16）分权制度下的理想税制，（17）分权制度下的理想税制，（（3）福利服务的提供与分权制度;（4）任务分担的个案研究。我们的主张之一是，目前的地区间、代际间、职业间的再分配规则在日本造成了各种问题，因此，我们需要为日本的未来重建新的再分配规则。本研究的部分成果被收录在题为《国家与地方政府的任务分担：税收与社会保障》的报告中。"

In almost all countries, there are two levels of government, i.e., a national government and local governments. The decentralization, which has been going on in Japan, is, roughly speaking, the movement in which policies determined by the national government shall be determined by the local governments. A big issue here is a desirable task-sharing between the national and the local governments.In our workshop, we have discussed this problem of desirable task-sharing between the two levels of governments, which contains several subtle issues, from the viewpoint of tax and social security system whose reconstruction will be one of the most important issues in Japan. Starting from the traditional theories on the desirable task-sharing between the national government and the local governments, we have tried to find new facts and to develop new theories on the desirable decentralized system.Our research project can be divided into four parts : (1) theoretical reconsideration on the desirable task-sharing ; (2) desirable tax system under the decentralized system ; (3) supply of welfare services and the decentralized system ; (4) case studies on the task-sharing. One of our claims is that the present inter-regional, inter-generational, and inter-occupational redistribution rules have caused various problems in Japan, and thus we need to rebuild new redistribution rules for the future of Japan. Some results of our research project are collected in a report tilted as "Task-Sharing between National and Local Governments : Taxation and Social Security."