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21 Mochida, Nobuki Fiscal Decentralization and Local Public Finance in Japan (London: Routledge,

2008), p. 48 and Yagi (2004) op.cit.. p 14
22 1kawa, Hiroshi 15 Years of Decentralization Reform in Japan (Tokyo CLAIR & COSLOG, 2008), p.

13.

80