G6050421 Regional Finance 2

Hiroshima University Syllabus

Japanese

Academic Year 2026Year School/Graduate School School of Economics Economics Day Course

Lecture Code G6050421 Subject Classification Specialized Education

Subject Name 地方財政論２

Subject Name
（Katakana）チホウザイセイロン２

Subject Name in
English Regional Finance 2

Instructor To be announced.

Instructor
(Katakana) タントウキョウインミテイ

Campus Higashi-Hiroshima Semester/Term 2nd-Year, Second Semester, 4Term

Days, Periods, and Classrooms (4T) Tues5-8：ECON B255

Lesson Style Lecture Lesson Style
(More Details) Face-to-face, Online (simultaneous interactive), Online (on-demand)

Credits 2.0 Class Hours/Week 4 Language of Instruction J : Japanese

Course Level 2 : Undergraduate Low-Intermediate

Course Area（Area） 24 : Social Sciences

Course Area（Discipline） 03 : Economics

Eligible Students 2nd or higher

Keywords Decentralization, inter-municipal competition, inter-municipal cooperation, local taxes, local government bonds, and the Local Public Finance Soundness Act

Special Subject for Teacher Education 　 Special Subject 　

Class Status
within Educational
Program
(Applicable only to targeted subjects for undergraduate students)
Criterion referenced
Evaluation
(Applicable only to targeted subjects for undergraduate students) Economic Analysis
（Abilities and Skills）
・Be able to utilize knowledge of Public Finance and Financial Economics to solve problems which have a close relevance for ordinary people

Class Objectives
/Class Outline In recent years, there has been growing discussion about regional revitalization and decentralization. In considering these issues, it is essential to first develop a solid understanding of the functions of local public finance, as well as the current situation and theoretical frameworks regarding the division of roles between the national and local governments. In this course, students will study the current state of local public finance and the allocation of fiscal responsibilities between the national and local governments, focusing on their present conditions, institutions, and underlying theories.

Through this course, the following three goals are to be achieved:

1）To understand the institutions and current conditions of local public finance in contemporary Japan, and to develop an understanding of the basic theories and data necessary for considering the future shape of government.

2）To deepen understanding of the functions of local public finance as a basis for Goal 1, and to become able to consider both the positive and negative effects that public finance can have on local economies.

3）To understand the fiscal relationship between the national and local governments in Japan, and to build a framework for thinking about the future of local public finance and regional economies.

Class Schedule Class 1: Guidance and Roadmap
Class 2: Theories of Decentralization
Class 3: Exercises on the Theories of Decentralization
Class 4: The Current State and History of Competition and Cooperation among Local Governments
Class 5: Exercises on the Current State and History of Competition and Cooperation among Local Governments
Class 6: Theories of Competition and Cooperation among Local Governments
Class 7: Exercises on the Theories of Competition and Cooperation among Local Governments
Class 8: The Expenditure Structure
Class 9: Exercises on the Expenditure Structure
Class 10: The Current State and Theory of the Local Tax System
Class 11: Exercises on the Current State and Theory of the Local Tax System
Class 12: The Local Bond System and the Soundness
Class 13: Exercises on the Local Bond System and the Soundness
Class 14: Review
Class 15: Final Examination
Class 16: Feedback

Text/Reference
Books,etc. No required textbook is assigned. References and supplementary readings will be introduced during the course. For example, the following books may be used as references:

Akai, Nobuo et al. (2017), Jissen Zaiseigaku: Kiso, Riron, Seisaku o Manabu [Practical Public Finance: Learning the Basics, Theory, and Policy], Yuhikaku, ISBN-13: 978-4641165045.
Nishimura, Yukihiro and Tomomi Miyazaki (2015), Zaisei no Essence [The Essence of Public Finance], Yuhikaku Studia, ISBN-13: 978-4641150232.

PC or AV used in
Class,etc. Handouts, Visual Materials, Zoom, moodle

(More Details)

Learning techniques to be incorporated Quizzes/ Quiz format

Suggestions on
Preparation and
Review Preparation: Please read the relevant sections of the reference books and course materials in advance.

Review: Be sure to review each class using the reference books and course materials. Make active use of quizzes and assignments to support your review.

Requirements Some classes will be offered not only in person but also in on-demand and online formats. Please make sure that you have access to an environment where you can use Moodle and Zoom.

Grading Method Grades will be determined based on overall performance. The details are as follows:

Final Examination (written exam to be administered in Class 15; 90%): Evaluation will be based on whether students have understood the fiscal institutions and theories covered throughout the course and whether they have acquired a foundation for thinking about real-world policy issues.

Quizzes and/or Assignments (to be conducted several times during the semester; 10%): Evaluation will be based on whether students have understood the course content through review and follow-up study.

Practical Experience

Summary of Practical Experience and Class Contents based on it

Message If you have any questions, please feel free to ask.

Other

Please fill in the class improvement questionnaire which is carried out on all classes.
Instructors will reflect on your feedback and utilize the information for improving their teaching.

Academic Year	2026Year	School/Graduate School	School of Economics Economics Day Course
Lecture Code	G6050421	Subject Classification	Specialized Education
Subject Name	地方財政論２
Subject Name （Katakana）	チホウザイセイロン２
Subject Name in English	Regional Finance 2
Instructor	To be announced.
Instructor (Katakana)	タントウキョウインミテイ
Campus	Higashi-Hiroshima	Semester/Term	2nd-Year, Second Semester, 4Term
Days, Periods, and Classrooms	(4T) Tues5-8：ECON B255
Lesson Style	Lecture	Lesson Style (More Details)	Face-to-face, Online (simultaneous interactive), Online (on-demand)

Credits	2.0	Class Hours/Week	4	Language of Instruction	J : Japanese
Course Level	2 : Undergraduate Low-Intermediate
Course Area（Area）	24 : Social Sciences
Course Area（Discipline）	03 : Economics
Eligible Students	2nd or higher
Keywords	Decentralization, inter-municipal competition, inter-municipal cooperation, local taxes, local government bonds, and the Local Public Finance Soundness Act
Special Subject for Teacher Education		Special Subject
Class Status within Educational Program (Applicable only to targeted subjects for undergraduate students)
Criterion referenced Evaluation (Applicable only to targeted subjects for undergraduate students)	Economic Analysis （Abilities and Skills）・Be able to utilize knowledge of Public Finance and Financial Economics to solve problems which have a close relevance for ordinary people
Class Objectives /Class Outline	In recent years, there has been growing discussion about regional revitalization and decentralization. In considering these issues, it is essential to first develop a solid understanding of the functions of local public finance, as well as the current situation and theoretical frameworks regarding the division of roles between the national and local governments. In this course, students will study the current state of local public finance and the allocation of fiscal responsibilities between the national and local governments, focusing on their present conditions, institutions, and underlying theories. Through this course, the following three goals are to be achieved: 1）To understand the institutions and current conditions of local public finance in contemporary Japan, and to develop an understanding of the basic theories and data necessary for considering the future shape of government. 2）To deepen understanding of the functions of local public finance as a basis for Goal 1, and to become able to consider both the positive and negative effects that public finance can have on local economies. 3）To understand the fiscal relationship between the national and local governments in Japan, and to build a framework for thinking about the future of local public finance and regional economies.
Class Schedule	Class 1: Guidance and Roadmap Class 2: Theories of Decentralization Class 3: Exercises on the Theories of Decentralization Class 4: The Current State and History of Competition and Cooperation among Local Governments Class 5: Exercises on the Current State and History of Competition and Cooperation among Local Governments Class 6: Theories of Competition and Cooperation among Local Governments Class 7: Exercises on the Theories of Competition and Cooperation among Local Governments Class 8: The Expenditure Structure Class 9: Exercises on the Expenditure Structure Class 10: The Current State and Theory of the Local Tax System Class 11: Exercises on the Current State and Theory of the Local Tax System Class 12: The Local Bond System and the Soundness Class 13: Exercises on the Local Bond System and the Soundness Class 14: Review Class 15: Final Examination Class 16: Feedback
Text/Reference Books,etc.	No required textbook is assigned. References and supplementary readings will be introduced during the course. For example, the following books may be used as references: Akai, Nobuo et al. (2017), Jissen Zaiseigaku: Kiso, Riron, Seisaku o Manabu [Practical Public Finance: Learning the Basics, Theory, and Policy], Yuhikaku, ISBN-13: 978-4641165045. Nishimura, Yukihiro and Tomomi Miyazaki (2015), Zaisei no Essence [The Essence of Public Finance], Yuhikaku Studia, ISBN-13: 978-4641150232.
PC or AV used in Class,etc.	Handouts, Visual Materials, Zoom, moodle
(More Details)
Learning techniques to be incorporated	Quizzes/ Quiz format
Suggestions on Preparation and Review	Preparation: Please read the relevant sections of the reference books and course materials in advance. Review: Be sure to review each class using the reference books and course materials. Make active use of quizzes and assignments to support your review.
Requirements	Some classes will be offered not only in person but also in on-demand and online formats. Please make sure that you have access to an environment where you can use Moodle and Zoom.
Grading Method	Grades will be determined based on overall performance. The details are as follows: Final Examination (written exam to be administered in Class 15; 90%): Evaluation will be based on whether students have understood the fiscal institutions and theories covered throughout the course and whether they have acquired a foundation for thinking about real-world policy issues. Quizzes and/or Assignments (to be conducted several times during the semester; 10%): Evaluation will be based on whether students have understood the course content through review and follow-up study.
Practical Experience
Summary of Practical Experience and Class Contents based on it
Message	If you have any questions, please feel free to ask.
Other
Please fill in the class improvement questionnaire which is carried out on all classes. Instructors will reflect on your feedback and utilize the information for improving their teaching.

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