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Local Public Finance in Japan" available at www.soumu.go.jp/english/pdfilpfij.pdf

                         [accessed on  24 March 2009].




              Statistics Bureau, Statistical  Handbook of Japan  2007 available at
                         http://www.stat.go.jp/english/data/handbook/c17cont.htm#cha  17 _5




              Takada, Hirofumi. Director of the  Financial  Management  D !vi~;ion, tile local Public
                         Finance Bure811,  Ministry of Ir,ternal Affa!!"s  and CorrHnunic:ation  ~ Tt.rvn..:J













































              -Kl.JJl1'rtru Fumio Nagai, nr~bVl'W, 4 l.Jnnfll.J 2552.




              -Kl.JJl1'rtru Kiyotaka Yokomichi, Tokyo,  7 March 2009.












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