鈴木善充; 橋本恭之
生駒経済論叢 13 1 41 - 68 近畿大学経済学会 2015年07月
[概要] 本稿では, 夕張市を事例として国庫支出金の構造変化について検討した. 本稿で得られた結果は以下の通りである. 第1に, 三位一体改革前後において負担金の総額の減少が見られ, その主なものは, 子ども関連・生活保護関連費である. 補助金も総額の減少が見られ, その主なものは, 地域振興・道路関連費である. 第2に, 民主党政権前後においては負担金の総額が増加している. 第3に, 夕張市の財政破綻前後において, 負担金では生活保護関連費が削減され, 障害者関連費が増加している. 補助金では, 地域振興関連費が大きく増加している. [Abstract] In this paper, we investigated the structural change in government expenditures by selecting Yubari City (Hokkai-do Prefecture). This paper showed the following results. First, we showed decrease in the gross amount of burden before and after "Koizumi-Reform". The matters that were associated to child and public assistance were mainly deducted. We also showed that the gross amount of subsidies to local government was similarly decreased. The main matters deducted were thesubsidies related to regional development and roads. Second, we indicated the increase in the gross amount of burden before and after "Changing Government". Third, we indicated that the monetary burden for the welfare connection was reduced, while the cost related to individuals with disabilities increased after the financial failure of Yubari City. The subsidy for the local promotion connection cost was greatly increased.