| TOP>Local Public Finance System in Japan>Revenues |
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| Local taxes account for about one-third of local government revenue, followed by local allocations tax, national treasury disbursements and Local Government Bonds/loans. |
・Local transfer tax: Collected as national tax and transferred to Local Governments
・Special local grant: A revenue source treated as a substitute for local taxes, introduced to supplement a part of the decrease of local tax caused by tax cuts since FY99
・Local allocations tax
・National treasury disbursements: A general name for funds disbursed from the central government to Local Governments for specified purposes
・Local Government bonds: Local Government borrowings not redeemed within the fiscal year |
| <Revenue Breakdown> FY 2008 Settlement |

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