Taxes Taxes are collected by the national government and local public bodies in conformity with laws in order to obtain financial resources for providing public services. They are classified either as national taxes or local taxes according to the collecting bodies of tax. Taxes are most commonly classified into direct taxes and indirect taxes. The direct taxes comprise income tax, corporation tax, etc. of which taxpayers and tax-burdeners are identical, whereas the indirect taxes consist of liquor tax, consumption tax, etc. of which taxpayers and tax-burdeners are not identical. In addition, there are distinctions between ordinary taxes appropriated for general financial resources and special purpose taxes appropriated for special financial resources, including city planning tax. enterprises accounts and ordinary accounts, which gather other accounts comprehensively, regardless of distinction between the general accounts and the special accounts. Apart from budget and settlement, the cabinet prepares every fiscal year the Local Finance Plan, which is compiled in the form of total of the projected revenue and expenditure of local governments, and presents it to the Diet. This plan, which is made in order to secure of local resources and public finance and to secure the conformity with the national finance and the national economy, etc., serves as a guidebook for the fiscal management of local governments. Further, individual accounts are mutually dependent on each other in complicated ways, resulting in duplicate accounts both for the revenue and the expenditure. Therefore, to grasp the whole picture of finance, it is necessary to see net accounts eliminating duplications. Thus, the net accounts are prepared across the national and local finances and across the governments and the government affiliated bodies. by the Ministry of Finance, and "Annual Statistical Report of the National Tax Agency". "Annual Statistical Report of the National Tax Agency" is primarily derived from the routine business activities at the tax office, and compiled by the National Tax Agency, each regional taxation bureau and Okinawa Regional Taxation Office. The statistics represent mainly the amount of settlement and taxes are the amount actually collected. Local taxes are classified either as prefectural taxes or shi (cities), machi (towns) and mura (villages) taxes. As for the general financial resources of local public bodies, there are, in addition to local taxes, local allocation tax, local transferred tax and special grants to local governments from the national government. The local allocation tax refers to tax allocated to local governments at a fixed rate from among taxes collected by the national government as income tax, corporation tax and liquor tax, etc. Depending on the financial condition of local governments, more allocation tax is granted if local governments have less tax revenue, in order to adjust financial resources between local public bodies. The local transfer tax is a tax collected by the national government as a national tax, such as the local gasoline tax and the special tonnage tax, a part or all of which is then transferred to local governments. The special grants to local governments, which are transferred from the national government to all local public bodies, were created in fiscal 1999 to compensate the loss of local tax revenue due to the permanent tax reduction programme. by the Ministry of Finance. National taxes The sources of data are "Ministry of Finance Statistics Monthly (Special Issue on Taxes)" compiled Local taxes Data are based on the above-mentioned "Annual Statistical Report on Local Government Finance". Public debt Public debt refers to the obligation owed by the national government or local public bodies by means of issuing bonds or deeds of borrowing in order to cover the shortage in financial revenue, and is distinguished from other borrowings. The public debt is classified into government bonds and local debts, according to the issuer. Japanese government bonds The source of data is "Annual Report of the Japanese Government Bonds," compiled 134 5 財政
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