2Frank Robaschik, Naoyuki Yoshino (2004), Local government finance in Japan .Can irresponsible borwing be avoided? http .//dueoublico, uni-duisburz-essen, de/servlets/DerivateServlet/Defivate- 5615/AP72. pdf.
3Massimo Di Domenico, Alberto Zanardi ( 2004 ) , Compa- ring intergovernmental fiscal relations in Japan and Italy . assessment and suggestions, http .//www. esfi. go. jpljp/prj-rc/macro/macrol5/ 10-3- R. pdf.
4Nobuki Mochida ( 2001 ) , Taxes and Transfers in Japan's Local Public Finances. http .//siteresources. worldbank, org/WBI/ Resources/wbi37171. pdf.
5Sayuri Shirai (2004), The Role of the Local Allocation Tax and Reform Agenda in Japan-Implication to Developing Coun- tries, htto.//coe21 -13olicy. sfc. keio. ac. ip/ja/wp/WP32, odf.
