一、实行中央集权与地方分权并存的财政体制日本是单一制国家,政府机构分为中央、都道府县(47个)和市町村(3253个)三级。其中,在都道府县与市町村之间虽然存在某些行政上的领导与被领导关系,但这并不表明二者就是直接的隶属关系,它们在法律上被统称为“地方自治团体”(即地方政府),与中央相对应。日本中央与地方财政关系的基本特点,是中央集权与地方分权同时并存。地方政府 I. Implementing a System of Fiscal Coexistence between Centralization and Local Decentralization Japan is a single state. The government agencies are divided into three levels: central government, prefectures (prefectures) and municipalities (3253). Among them, although there are some administrative leadership and being led among the prefectures and municipalities, this does not mean that the two are direct affiliations and they are legally referred to as “local self-governing bodies” ( Ie local government), corresponding to the Central Government. The basic characteristic of Japan’s financial relations between the central and local governments is that centralization and decentralization coexist at the same time. Local government