日本是单一制国家,明治维新以来建立的财政体制本质上是集权型体制。日本中央政府对地方政府的干预体现在地方交付税制度、国库支出金制度以及地方债制度等方面。进入21世纪以后,日本启动了地方分权改革,但时至今日,其分权目标仍未有效达成。追溯、分析其改革轨迹,评价其改革成败无疑对我们开阔视野,吸取相关经验教训有积极的意义。 Japan is a unitary state. The financial system established since the Meiji Restoration was essentially an autocratic one. The Japanese central government’s intervention in local government is reflected in the local delivery tax system, the state treasury payment system and the local government bond system. Since the beginning of the 21st century, Japan has initiated the reform of decentralization of power, but so far its goal of decentralization has not yet been achieved effectively. Tracing back and analyzing the trajectory of its reform and appraising its success or failure in reform undoubtedly have a positive meaning for us to broaden our horizons and learn from relevant experiences and lessons.