A local government that has a real balance of payments in the red and has been designated under the Special Measures Law for Promoting Local Government Financial Reconstruction in order to rebuild its finances. A financial reconstruction organization subject to the mutatis mutandis. When a real balance of payments is in the red, it is normal for a local government to undertake administrative and financial reforms and seek to rebuild on its own, but when it becomes a designated organization under the law, it creates a financial reconstruction plan under the guidance of the Ministry of Internal Affairs and Communications, carries out administrative reforms in a planned manner, and aims to rebuild with the grant of special loans and special grants. With the enforcement of the Law on the Soundness of Local Government Finances in 2009, it became a financial reconstruction organization that is required to formulate and publish a financial reconstruction plan. Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information |
実質収支が赤字になり,財政再建のために地方財政再建促進特別措置法に基づく指定を受けた地方公共団体。財政再建準用団体。実質収支が赤字になった場合,みずから行財政改革などに取り組み自主再建をはかるのが普通だが,法の指定団体になると総務省の指導のもとで財政再建計画をつくり,計画的に行政改革を行ない,また特別融資や特別交付税の交付を受けて再建をはかることを目指す。2009年地方公共団体の財政の健全化に関する法律の施行により,財政再生計画の策定・公表が義務づけられた財政再生団体となった。
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