| Academic Year |
2026Year |
School/Graduate School |
School of Economics Economics Evening Course |
| Lecture Code |
G8282100 |
Subject Classification |
Specialized Education |
| Subject Name |
地方財政論 |
Subject Name
（Katakana） |
チホウザイセイロン |
Subject Name in
English |
Regional Finance |
| Instructor |
OSAWA TOSHIKAZU |
Instructor
(Katakana) |
オオサワ トシカズ |
| Campus |
Higashi-Senda |
Semester/Term |
3rd-Year, First Semester, First Semester |
| Days, Periods, and Classrooms |
(1st) Tues11-12：Higashi-Senda Lecture Rm M301 |
| Lesson Style |
Lecture |
Lesson Style
(More Details) |
Face-to-face |
| |
| Credits |
2.0 |
Class Hours/Week |
2 |
Language of Instruction |
J
:
Japanese |
| Course Level |
3
:
Undergraduate High-Intermediate
|
| Course Area（Area） |
24
:
Social Sciences |
| Course Area（Discipline） |
03
:
Economics |
| Eligible Students |
3rd'4th grade |
| Keywords |
decentralization, canon of local taxation, tax competition, tax import |
| 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) | Economics and Management
（Abilities and Skills）
・The ability to grasp the economic issues based on the knowledge of economic analysis |
|---|
Class Objectives
/Class Outline |
Acquire the knowledge necessary to understand and discuss the current state and issues of local public finance. |
| Class Schedule |
1: National and Local Government Roles
2: History of Decentralization
3: Fiscal Management Indicators
4: Regional State System and “Foot Voting”
5: Fundamentals of Tax Theory - Direct and Indirect Taxes
6: Principles of Local Taxes - Those Shared with National Taxes
7: Principles of Local Taxes - Principle of Benefit, Principle of Universality, Principle of Stability
8: Principles of Local Taxes - Principle of Autonomy and Non-Statutory Taxes
9: Change in the Local Tax System
10: Reform of Corporate Business Tax
11: Effective Corporate Tax Rate
12: Inhabitant Tax and the Three-in-One Reform
13: External Effects of Taxation 1 - Tax Competition
14: External Effects of Taxation 2 - Tax Exports and Double Taxation
15: The Burden of Property Tax |
Text/Reference
Books,etc. |
Shinohara,M.,T,Ohsawa,and K,Yamashita(2023) "Tekisutobukku Chihouzaisei 3rd" Sohseisha,Tokyo. |
PC or AV used in
Class,etc. |
Text, Handouts |
| (More Details) |
|
| Learning techniques to be incorporated |
|
Suggestions on
Preparation and
Review |
Reviews are important. |
| Requirements |
Please refrain from talking. |
| Grading Method |
A regular examination:100%. |
| Practical Experience |
|
| Summary of Practical Experience and Class Contents based on it |
|
| Message |
|
| 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. |