東日本大震災後の財政難題－－復興財源と原発事故賠償を中心に

東日本大地震後的財政難題－－以重建財源與核災賠償為例（The Fiscal Dilemma after the Great East Japan Earthquake: Centered on Reconstruction Finance and Reparation for the Nuclear Accident）

本文研究東日本大地震之後的九個月間，日本政府是如何在長期性財政赤字的侷限下，短期內籌措到龐大的災後重建經費。東日本地震發生後，日本政府先以2010年度的預備金應急災後救援工作。之後，總額約4兆日幣的第一次追加預算與2兆日幣的第二次追加預算，分別在5月2日與7月25日通過。這兩次預算的財源，來自政府支出的刪減、國民年金政府負擔部分的暫時轉用，以及前年度剩餘經費，因此避免了公債發行。第三次追加預算，被定位為災後復興正式啟動的預算，根據「東日本大地震的復興基本方針」以及「東日本大地震復興基本法」的原則，以及朝野政黨協商，約12.1兆日幣的第三次追加預算在11月21日通過。此次預算的95%是透過復興公債來籌措。而復興公債的償還財源，來自臨時增稅、政府支出刪減，以及政府的稅外收入。

In this paper, we analyze how the Japanese government financed the needs for reconstruction for the Great East Japan Earthquake while at the same time avoided exacerbating the already severe fiscal crisis. After the earthquake occurred, the government appropriated the reserve fund for the 2010 fiscal year for emergent management. After this phase, the Japanese government and Diet passed the first budget amendment of four trillion yen for cleaning the wrecks, temporary housing and reconstructing roads and harbors on May 2nd, 2011. The passed the second budget amendment of two trillion yen for reparation for nuclear disaster and supporting victims on July 25th, 2011. To avoid issuing more government bonds, these two packages of reconstruction were paid by reducing expenditure, reducing pension sponsored by the government and surplus in the previous year. The third budget amendment, whose purpose is to fundamentally facilitate reconstruction, was based on 'The Principle for Reconstruction for Great East Japan Earthquake' and 'The Basic Law for Reconstruction for Great East Japan Earthquake'. Through the negotiations between incumbent and opposition party, this twelve trillion yen package was passed on November 21th. 95% of it was paid by special government bond for reconstruction, which will eventually paid by tax hike, expenditure reduction and non-tax revenue according to the principles announced by the government.