Yang Cho San Cho - Agecho Sancho

Japanese: 揚超･散超 - あげちょうさんちょう

A financial term that indicates the direct receipt and payment of fiscal funds with the private sector. "Excess" (short for "withdrawal surplus") refers to a state in which the amount the government receives from the private sector through taxes, government bonds, etc., exceeds the amount of fiscal funds distributed to the private sector through pensions, public works, etc., in the balance of fiscal funds versus the private sector (national treasury balance). It is also called a surplus receipt. On the other hand, "excess dispersion" (short for "excess dispersion") refers to a state in which fiscal expenditures exceed receipts from the private sector, also called a surplus payment. There are seasonal differences in excess and dispersion. For example, there is usually a surplus dispersion in April, May, September, and March, when local allocation tax and rice donation payments are due, and when there are large amounts of end-of-year payments.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

財政資金の民間との直接の受払いの帳じりを示す財政用語。〈揚超〉(引揚げ超過の略)とは，財政資金対民間収支(国庫収支)において，租税，国債等により国が民間から受け入れる額のほうが，年金，公共事業等の財政資金の民間への散布を上回る状態のことで，受け超ともいう。逆に〈散超〉(散布超過の略)とは，財政支出が民間からの受取りを上回った状態のことで，払い超ともいう。揚超･散超には季節性がある。たとえば，地方交付税，供出米代金の支払時期である，4月，5月，9月，および年度末諸払いが多額となる3月は通常散超となる。

出典　株式会社平凡社世界大百科事典第２版について　情報

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