일본 지방교부세제도의 형성과정에 관한 연구: 지방종합행정체제와 지방재정조정제도

This paper aims to examine the institutionalization of the center -local financial fusion relation in Japan by focusing on formulating processes of the local allocation tax system, which has been the core system in the Japanese local finance adjustment. The local allocation tax system has been perceived as the financial response to the local comprehensive administration, which is the characteristics of Japanese local autonomy. Based on this research premise, this article evaluates some related issues. First, the article reviews the necessity of the local finance adjustment system by referring to the delegated administrative system in the pre-war, as well as in the lack of local finances. Second, the article analyzes the establishing process of the partial tax transfer to local government in the 1940s as the fundamental structure of the Japanese local finance adjustment system. Third, the article analyzes changes functions of the local distribution tax in the midst of increasing demands of the delegated administrative system after the war-reform period together with the increased local expenditure, as well as the paucity of local finance capacity. Fourth, the article surveys the formulating process of the delegated administrative system in 1950 for achieving the equalization and the financial security of local finances among local governments. Fifth, the article investigates the current delegated administrative system as a standard institution in the post-war time for conferring to the articulating processes and its administrative implications.