USUI, Mitsuaki <br/><br/>
Les finances publiques :  procédures et structures 

 - Paris :  IIAP,  janv./mars 1995 
<br/><br/> Japan's public finances function on the principle of yearly budgeting. The state's budget is usually adopted by both houses of parliament, and by the only low chamber in case of disagreemen between them. The budget project is elaborated by cabinet and approved in the council of ministers at the end of a very long preparatory process due to several arbitrations between the demands of different ministries, local authorities and professional organisations. The execution of the budget is controlled each year by the court of auditing which publishes a report in order for the cabinet to establish a settling budget which is presented to parliament for examination and decision. The japanese tax system includes a national level (income tax, tax on commercial societies, death duties, land tax, consumption tax) and a local level, which represents about 40% of districts' and municipalitites' income. Nowadays the main issues related to Japan's public finances concern the importance of the public sector, the financing of expenses and the relationships between state and local authorities