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・地方交付税・・・(local allocation tax )
・地方自治体に対し国から与えられる、使途について条件をつけられていない一般補助金。この地方交付税には地域間の財政力格差を是正する財源均衝化機能と地方自治体の財源不足を補う財源保障機能が期待されている。原資は国税5税の一定割合(所得税と酒税の32%・法人税の35.8%・所得税の29.5%・タバコ税の25%)となっているが景気の悪化にともない税収が減少したことから、財源保障機能を果たすためには原資だけでは不足することになった。そこで交付税特別会計の借入金などで補填するという応急処置が取られた。しかし、これが国の財政にとって大きな負担となってしまった。そこで、財務省は地方交付税の財源保障機能を廃止することを狙うようになった。これが実現すれば交付税を4割削減できることになる。そこで、財務省は交付税を管轄する総務省を横目に、独自に交付税の見直しの検討を進めるようになった。骨太の方針第3弾では、交付税改革は先送りされたが、今後交付税見直しが大きな政治課題になるものと予想される。
・Tax money allocated to local governments ・・・(local allocation tax )
・General subsidy given local government by country to which condition of purpose of spending money is not applied. The fiscal resources security function to supplement the fund shortage of the fiscal resources Narats making function and the local government that corrects the financial power difference between regions is expected of this tax money allocated to local governments. It will run short only by the original capital so that it may carry out the fiscal resources security function because revenue decreased as business deteriorates though the original capital is a constant rate of five national tax taxes (25%(29.5% and the cigarette taxes of 35.8% and income taxes of 32% and corporation taxes of the income tax and liquor tax)). Then, the emergency measure for which it made amends by the loan etc. of delivery tax special accounting was taken. However, this has become a large encumbrance for finance in the country. Then, the Ministry of Finance came to aim to abolish the fiscal resources security function of the tax money allocated to local governments. If this is achieved, the delivery tax can be reduced by 40 percent. Then, the Ministry of Finance advanced the Ministry of Public Management, Home Affairs, Posts and Telecommunications that had jurisdiction over the delivery tax and it came to advance the examination of the review of the delivery tax originally in the leer. It is expected that the delivery tax review will become a big political agenda in the future though the delivery tax reform was put off in three large-boned policy fee bounces.
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