日本财政体制是中央集权与地方自治相结合的体制。日本的行政区划分三级,即中央、都道府县和市镇村。都道府县和市镇村又统称为地方自治体,直接受中央的指导。都道府县或市镇村在财政上都有自己独立的预算。因此,日本财政体制基本上是中央财政和地方自治体财政两级。 Japan’s fiscal system is a system combining centralization with local autonomy. Japan’s administrative division is divided into three levels, namely, the central government, prefectures and municipalities. Both prefectures and municipalities are collectively referred to as local governments and are directly under the guidance of the Central Government. Prefectures or municipalities have their own independent financial budget. Therefore, the Japanese fiscal system is basically the fiscal level of the central government and local governments.