Local transfer tax - Chihojoyozei

A tax that is collected as a national tax and is transferred to local governments in part or in whole according to certain standards. In reality, it is a financial resource for local governments, but the national government collects it on behalf of local governments for reasons such as taxation convenience. Therefore, in principle, the transfer is uniformly distributed according to objective standards. In this respect, it differs from local allocation tax, which is also a part of the tax collected as a national tax and is distributed to local governments. The main function of local allocation tax is financial adjustment between local governments, but local transfer tax generally does not have a financial adjustment function. There are cases where a financial adjustment function is taken into account, such as the local road transfer tax, but even in those cases, it is only to the extent that it is taken into account. In addition, local allocation tax is a general financial resource with no restrictions on how it can be used, but as of 2001, of the five types of local transfer tax, all except the special tonnage transfer tax have specific uses. However, since the method of specification is relatively loose, local transfer tax is often treated as a general financial resource along with local taxes and local allocation tax.

As of fiscal 1999, local grant taxes (the sum of local road grant tax, petroleum gas grant tax, special tonnage grant tax, automobile weight grant tax, and aviation fuel grant tax) account for 0.6% of total revenue, with local road grant tax and automobile weight grant tax each accounting for just under 0.3%. Note that there was a consumption grant tax from fiscal 1988 to fiscal 1996. This was established to supplement local financial resources after local indirect taxes were abolished or their rates were reduced with the introduction of the national consumption tax, but was abolished with the introduction of the local consumption tax in fiscal 1997.

The outline of each grant tax ((1) total grant amount, (2) granting organization, (3) grant criteria, (4) use) is as follows:

[1] Local road grant tax: (1) Local road tax revenue, (2) 43/100 of the total for prefectures and designated cities, 57/100 of the total for municipalities, (3) half of the total for the length of national highways and prefectural roads (or municipal roads), and half of the total for the area of ​​national highways and prefectural roads (or municipal roads) (the portion for prefectures and designated cities is subject to adjustment based on their financial capabilities), and (4) expenses related to roads.

[2] Petroleum and gas tax grant: (1) Half of the petroleum and gas tax revenue, (2) prefectures and designated cities, (3) Half for the length of national and prefectural roads, and half allocated proportionately to the area of ​​national and prefectural roads, (4) expenses related to roads.

[3] Special tonnage tax grant: (1) The amount of special tonnage tax revenue, (2) The city, town or village in which the opened ports are located, (3) The amount of special tonnage tax revenue related to entry into each opened port, (4) No limit.

[4] Motor vehicle weight tax: (1) One-fourth of the motor vehicle weight tax revenue, (2) to municipalities, (3) one-half to be allocated based on the length of municipal roads and one-half to be allocated based on the area of ​​municipal roads, (4) to expenses relating to roads.

[5] Aviation fuel tax: (1) Two-thirds of the aviation fuel tax revenue, (2) one-fifth to the prefecture concerned, four-fifths to the city, town or village concerned, (3) one-third of the landing fee revenue, and two-thirds to be distributed proportionately based on the number of households in the noise district, (4) measures to prevent disturbances caused by aircraft noise, development of the airport and its surrounding areas, etc.

[Takeshi Okawa]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

国税として徴収した税の一部または全部を一定の基準に従って地方公共団体に譲与するもの。実質的には地方公共団体の財源であるが、課税上の便宜などの理由から国が徴収事務を代行しているものといえる。したがって、譲与にあたっては、原則として、客観的な基準によって一律的に配分される。この点、同じように国税として徴収した税の一部が地方公共団体に配分される地方交付税とは異なる。地方交付税は地方公共団体間の財政調整が主要な機能となっているが、地方譲与税は一般に財政調整的な機能をもたない。地方道路譲与税のように、財政調整機能が加味される例もあるが、その場合も加味するという程度である。また、地方交付税は使途を制限されない一般財源であるが、2001年（平成13）現在、5種類ある地方譲与税のうち特別とん譲与税以外のものは、すべて使途を特定されている。しかし、その特定の仕方は比較的緩やかなので、地方譲与税は地方税、地方交付税とともに一般財源として扱われることが多い。

　1999年度（平成11）現在、地方譲与税（地方道路譲与税、石油ガス譲与税、特別とん譲与税、自動車重量譲与税、航空機燃料譲与税の合計）が歳入総額に占める比重は0.6％で、地方道路譲与税と自動車重量譲与税がそれぞれ0.3％弱を占めている。なお、1988年度から96年度まで消費譲与税があった。これは、国税消費税の導入とともに地方間接税の廃止または税率の引下げが行われたため地方財源の補填(ほてん)のために設立されたものであるが、97年度から地方消費税が導入されたことに伴い廃止された。

　各譲与税の概要（(1)譲与額総額、(2)譲与団体、(3)譲与基準、(4)使途）は次の通りである。

〔1〕地方道路譲与税　(1)地方道路税収入額、(2)100分の43を都道府県・指定市、100分の57を市町村、(3)2分の1を国道・都道府県道（または市町村道）の延長、2分の1を国道・都道府県道（または市町村道）の面積で案分（都道府県・指定市分については財政力による調整がある）、(4)道路に関する費用。

〔2〕石油ガス譲与税　(1)石油ガス税収入額の2分の1、(2)都道府県、指定市、(3)2分の1を国道・都道府県道の延長、2分の1を国道・都道府県道の面積で案分、(4)道路に関する費用。

〔3〕特別とん譲与税　(1)特別とん税収入額、(2)開港所在市町村、(3)各開港への入港にかかわる特別とん税収入額、(4)制限なし。

〔4〕自動車重量譲与税　(1)自動車重量税収入額の4分の1、(2)市町村、(3)2分の1を市町村道の延長、2分の1を市町村道の面積で案分、(4)道路に関する費用。

〔5〕航空機燃料譲与税　(1)航空機燃料税収入額の13分の2、(2)5分の1を空港関係都道府県、5分の4を空港関係市町村、(3)3分の1を着陸料収入額、3分の2を騒音地区内世帯数で案分、(4)航空機の騒音による障害の防止対策、空港およびその周辺の整備等。

［大川　武］

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