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                       "li'NL'J~l     L'VIA'U1~Uf1'i   L'VIA'U1~Lij'il~   L'VIA'U1mnl'U1U   'i'J~

                     LlJhltJ'W  1995     663            1,994            577            3,234



                     LlJh1tJ'W  1999     671            1,990            568            3,229


                     LlJh1tJ'W  2005     739             1,317           339            2,395



                     LlJh1tJ'W 2006      777             846             198            1,821


                  .,j
                  'VI~1:  Yokomiclll,  K.  The  Development  of  Municipal  Mergers  in  Japan  (COSLOG  Up-to-date
                  Documents on Local Autonomy In Japan NO. 1), p. 17.











                  ~~VI r1'l1lJ~1l-J1J'Cl~ L YltJ-lYl'11L 'Wn1J'~VI~ 1 Uti:; L ~tjTn1 J'~1fi1J'ru:;LLri1.h:;'ll1'll'W LVitJ L 'UYn:;mh-l~-l'11'lr1 n'i'
                  tlnl'l:i'fl~~'h'WVi'11~~'W~ii'lJ'W1V1L~n "nn~c\~1'WtJ-lutl:i':;lJ1ru I'I.~.  2005 :i'::urj1rn~~f~U1rl~VI~nL~LLriVifl~~'W
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                   18.2 'lIfl~ntJ1~i'lVllJVI'lJ'fl'lVifl'l~'W ntJrl:;l~tJVlL~lJL~lJ~1lJ1Hl~1~"l1n "Local Public Finance in Japan"

                   available at W'NWsoumu.go.JP/english/pdflJpfij.pdf [accessed on 24  March 2009]
                   ~J Yokomichi. The  Development of Municipal Mergers in  Japan, (COSLOG Up-to-date  Documents on
                   Local Autonomy in Japan No.1),  p. 10



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