當今日本對地方財政之改革

The Promotion of Local Finance Reforms in Modern Japan

本文試著試著探討日本財政分權與三位一體改革之推定，這也是現今日本之財務改革。首先，本文介紹中央與地方政府財政關係。其次，本文分析日本自1990年代以來所進行的財政分權。第三則是檢視三位一體改革之成效與缺失。最後則是敘述當今的日本財政狀況。This Paper intends to study the promotion of fiscal decentralization and the "trinity reform package",which are important local finance in modern Japan. Firstly, it introduces the financial relations between the central and local governments. Secondly, it analyzes the process of fiscal decentralization since the 1990s. Thirdly, it examines the effects and defects of the "trinity reform package." Finally, it describes the financial conditions in current Japan.