ᆅ᪉⮬యࡢ⛯㈇ᢸ㍍ῶᥐ⨨ࡘ࠸࡚
㸫࣓ࣜ࢝ᕞᨻᗓࡢ⛒⛯ᨭฟ࣏࣮ࣞࢺࢆ୰ᚰ㸫
ୖ ᮧ ᩄ அ
*㸦㛵すᏛ㝔Ꮫ⤒῭Ꮫ㒊ᩍᤵ㸧
㸬ࡣࡌࡵ
㈈ᨻᨻ⟇࠾࠸࡚㸪⛒⛯ᨭฟ㸦⛒⛯ṓฟࡤࢀࡿࡇࡶ࠶ࡿ㸧࠸࠺ᨻ⟇ᡭẁࡀ࠶ࡿ1)ࠋ᪥ᮏࡢ⛒⛯ ᨭฟࡣ㸪⛒⛯≉ูᥐ⨨࡞࠸ࡋ⛯㈇ᢸ㍍ῶᥐ⨨ࡋ࡚▱ࡽࢀ࡚࠸ࡿࠋᅜࡔࡅ࡛࡞ࡃᆅ᪉⮬య࠾࠸࡚ ࡶከࡃࡢ⛒⛯ᨭฟࡀ᥇⏝ࡉࢀ࡚࠸ࡿࡀ㸪ᅜࣞ࣋ࣝࡣࡶࡃ㸪ᆅ᪉⮬యࡢ⛒⛯ᨭฟᑐࡍࡿ㛵ᚰᗘࡣప ࠸2)ࠋ ୍⯡ⓗᨻ⟇ᢸᙜ⪅ࡣࡲࡎ㸪࠶ࡿᨻ⟇┠ⓗࢆタᐃࡍࡿࠋࡑࡢḟ㸪ࡑࡢᨻ⟇┠ⓗࢆ㐩ᡂࡍࡿࡓࡵ㸪┤᥋ ᨭฟ࡛࠶ࡿ⿵ຓ㔠ࡀࡼ࠸ࡢ㸪つไࡀࡼ࠸ࡢ㸪࠸ࡗࡓᨻ⟇ᡭẁࢆ᳨ウࡍࡿࠋࡇࡢࡁ㸪ᨻ⟇ᡭẁࡢࡦ ࡘࡋ࡚ᾋୖࡍࡿࡢࡀ㸪⛒⛯ᨭฟ࡛࠶ࡿࠋᨻᗓࡢ┤᥋ᨭฟྠࡌࡼ࠺㸪⛒⛯ᨭฟࡶࡲࡓ㸪≉ᐃࡢᨻ⟇ ┠ⓗࡢࡓࡵᐇࡉࢀࡿࠋ ⿵ຓ㔠௦⾲ࡉࢀࡿ┤᥋ᨭฟ㛵ࡋ࡚ࡣ㸪ẖᖺ㸪ࡢࡄࡽ࠸ࡢ㔠㢠ࢆࡢࡼ࠺࡞ᨻ⟇ᑐࡋ࡚ᨭฟࡍࡿ ࢆࣜࢫࢺࡍࡿࡇ࡛ண⟬ࡀసᡂࡉࢀࡿࠋண⟬ࡣ㆟࡛ࡢ㆟Ỵࢆཷࡅ࡚㸪ᅜẸ࡞࠸ࡋఫẸබ㛤ࡉࢀ࡚ ࠸ࡿࠋ㆟ࡼࡿẸ⩏ⓗ࡞ᡭ⥆ࡁࢆ⤒࡚࠸ࡿࡢࡀ㸪ண⟬ィୖࡉࢀࡓ┤᥋ᨭฟ࡛࠶ࡿࠋࡇࡢࡇࡣ㸪 ᅜ࡛ࡶᆅ᪉⮬య࡛ࡶྠᵝ࡛࠶ࡿࠋ ୍᪉㸪⛒⛯ᨭฟࡀ≉ᐃࡢᨻ⟇┠ⓗࢆࡶࡘࡇࡣ㸪┤᥋ᨭฟྠࡌ࡛࠶ࡿࡀ㸪⛒⛯ᨭฟࡢ㔠㢠ࡣண⟬ࡣ ィୖࡉࢀ࡞࠸ࠋ⛒⛯ᨭฟࡣ⛯㈇ᢸ㍍ῶᥐ⨨࡛࠶ࡿࡀࡺ࠼㸪ண⟬Ⓩሙࡋ࡞࠸ࠕ㞃ࢀࡓ⿵ຓ㔠࡛ࠖ࠶ࡿࠋ ࡑࡢࡓࡵ㸪㆟࡛ࡢẸ⩏ⓗ࡞ᡭ⥆ࡁࢆ⤒ࡿࡇࡀᅔ㞴࡞ࡿࠋ ≉࣓࡛ࣜ࢝ࡣ㸪ண⟬ࡢ⤫ไࡢእ⛒⛯ᨭฟࡀ⨨ࡍࡿࡇࡀၥ㢟どࡉࢀ࡚ࡁࡓࠋಶࠎࡢ⛒⛯ᨭฟ ࡘ࠸࡚㸪ࡢࡄࡽ࠸ࡢ⛯ࣟࢫࡀ࠶ࡾ㸪ࡢࡄࡽ࠸ࡢ౽┈ࡀ࠶ࡿࡢࡘ࠸࡚㸪ᅜẸ࡞࠸ࡋఫẸࡢሗ ᥦ౪ࡀ࡞ࡅࢀࡤ㸪⛒⛯ᨭฟࡣ⤫ไ࡛ࡁ࡞࠸ࠋᨻ⟇ᢸᙜ⪅ࡗ࡚ࡶ㸪⛒⛯ᨭฟࡢሗࡀ࡞ࡅࢀࡤ㸪≉ᐃࡢ * 1972 ᖺ⏕ࡲࢀࠋ1999 ᖺ㛵すᏛ㝔ᏛᏛ㝔⤒῭Ꮫ◊✲⛉༤ኈㄢ⛬ᚋᮇㄢ⛬༢ྲྀᚓ㏥Ꮫ㸪2000 ᖺ༤ኈ㸦⤒῭Ꮫ㸧ྲྀᚓ㸪2000 ᖺᮾὒᏛ⤒ ῭Ꮫ㒊ᑓ௵ㅮᖌ㸪03 ᖺྠຓᩍᤵ㸦ᚋᩍᤵ㸧㸪08 ᖺ㛵すᏛ㝔Ꮫ⤒῭Ꮫ㒊ᩍᤵ㸪09 ᖺࡼࡾྠᩍᤵࠋ࡞ⴭ᭩ࠗබⓗᖺ㔠㈈※ࡢ⤒῭Ꮫ࠘ 㸦᪥ᮏ⤒῭ฟ∧♫㸪༢ⴭ㸪2009 ᖺ㸧㸪ࠗ⛯♫ಖ㞀㈇ᢸࡢ⤒῭ศᯒ࠘㸦᪥ᮏ⤒῭ホㄽ♫㸪ඹⴭ㸪2015 ᖺ㸧࡞ࡀ࠶ࡿࠋ 1) ࡶࡶࡣࣁ࣮ࣂ࣮ࢻ࣭࣮ࣟ㺃ࢫࢡ࣮ࣝࡢࢫࢱ࣮࣭ࣥࣜࢧ࣮ࣜᩍᤵࡀᥦၐࡋࡓᴫᛕ࡛࠶ࡿࠋSurrey㸦1973㸧ࢆཧ↷ࠋᮏ✏࡛ࡣ㸪⛒⛯ᨭฟࡢᐃ ⩏ࡘ࠸࡚ࡣ῝ධࡾࡏࡎ㸪⛒⛯≉ูᥐ⨨࡞ࡢ⛯㈇ᢸ㍍ῶᥐ⨨ࢆᗈࡃ⛒⛯ᨭฟࡋ࡚ࡽ࠼࡚࠾ࡃࠋ 2) 㜰ᕷࡢྲྀࡾ⤌ࡳࡣእⓗ࡛࠶ࡾ㸪ᮏ✏࡛ᚋ⤂ࡍࡿࠋᨻ⟇┠ⓗ㈉⊩ࡋ࡚࠸ࡿ࠺ࡘ࠸࡚㸪⛒⛯ᨭฟࢆホ౯ࡍࡿࡇࡀ࡛ࡁ࡞࠸ࠋ ࡑࡇ࡛ὀ┠ࡉࢀࡿࡢࡀ⛒⛯ᨭฟ࣏࣮ࣞࢺ㸦ࡲࡓࡣ⛒⛯ᨭฟண⟬㸧࡛࠶ࡿࠋ࣓ࣜ࢝ࢆࡣࡌࡵࡋࡓඛ㐍 ᅜ࡛ࡣ㸪⛒⛯ᨭฟヱᙜࡍࡿ⛯㈇ᢸ㍍ῶᥐ⨨ࢆࣜࢫࢺࡋ㸪ࡑࡢࣜࢫࢺࡶ࡙࠸࡚⛯ࣟࢫࢆ᥎ィࡋࡓ ⛒⛯ᨭฟ࣏࣮ࣞࢺࢆసᡂ㸪බ⾲ࡋ࡚࠸ࡿ3)ࠋࡼࡃࢹࢨࣥࡉࢀࡓ⛒⛯ᨭฟ࣏࣮ࣞࢺ࡛ࡣ㸪⛒⛯ᨭฟࡀࡢ ࡼ࠺࡞⤒῭ຠᯝࢆࡶࡓࡽࡋ࡚࠸ࡿ㸪ྠࡌᨻ⟇┠ⓗࢆࡶࡘ┤᥋ᨭฟࡢẚ㍑ࡸ㸪ᡤᚓศ㓄ຠᯝࡢศᯒࡶ ࡞ࡉࢀࡿࡇࡀ࠶ࡿࠋ ከࡃࡢඛ㐍ᅜ࡛㸪⛒⛯ᨭฟ࣏࣮ࣞࢺࡀබ⾲ࡉࢀ࡚࠸ࡿ⫼ᬒࡣ㸪㈈ᨻࡢ㏱᫂ᛶࡢ㔜どࡀ࠶ࡿࠋ࣓ࣜ࢝ ࡛ࡣ㸪ᆅ᪉⮬యࡢ࡛ࣞ࣋ࣝࡶ㸪⛒⛯ᨭฟ࣏࣮ࣞࢺࡀබ⾲ࡉࢀ࡚࠸ࡿࠋ࣓ࣜ࢝ᕞᨻᗓࡼࡿ⛒⛯ᨭฟࣞ ࣏࣮ࢺࡣ㸪⾜ᨻෆ㒊ࡢ㈨ᩱ࠸࠺ࡼࡾࡶ㸪ఫẸࡀ⌮ゎ࡛ࡁࡿࡼ࠺࡞᭩ࡁࡪࡾ࡞ࡗ࡚࠸ࡿࡶࡢࡶከࡃ㸪ࡑ ࡢព࡛ࡣ⣡⛯⪅ࡢㄝ᫂㈐௵ࡶ㔜どࡉࢀ࡚࠸ࡿࠋࡉࡽ㸪⛒⛯ᨭฟ࣏࣮ࣞࢺࡀ㸪ண⟬⦅ᡂࣉࣟࢭࢫ⤌ ࡳ㎸ࡲࢀ࡚࠸ࡿࢣ࣮ࢫࡶ࠶ࡿࠋ ⩻ࡗ࡚᪥ᮏ࡛ࡣ㸪⛒⛯≉ูᥐ⨨ࡢῶ㢠ヨ⟬ࡣ㸪ᅜ⛯ࡶᆅ᪉⛯ࡶ㒊ศⓗࡣᥦ♧ࡉࢀ࡚࠸ࡿࡶࡢࡢ㸪ᆅ ᪉⮬యࡈ㸪⛯㈇ᢸ㍍ῶᥐ⨨ࢆ♧ࡋࡓ⛒⛯ᨭฟ࣏࣮ࣞࢺࡣసᡂࡉࢀ࡚࠸࡞࠸4)ࠋᆅ᪉⮬యࡢࣞ࣋ࣝ ࡛ࡶ⛒⛯ᨭฟ࣏࣮ࣞࢺࡀබ㛤ࡉࢀ࡚࠸ࡿ࣓ࣜ࢝㸪ࡑ࠺࡛࡞࠸᪥ᮏ࡛ࡣ㸪⛒⛯ᨭฟᑐࡍࡿ㈈ᨻࡢ㏱᫂ ᛶࡸㄝ᫂㈐௵ࡘ࠸࡚ࡢㄆ㆑ࡁ࡞ᕪࡀ࠶ࡿࡼ࠺ᛮ࠼ࡿࠋ ௨ୖࡢၥ㢟ព㆑ࡼࡾᮏ✏࡛ࡣ㸪ᆅ᪉⮬యࡢ⛯㈇ᢸ㍍ῶᥐ⨨ࡘ࠸࡚㸪࣓ࣜ࢝ᕞᨻᗓࡼࡿ⛒⛯ᨭ ฟ࣏࣮ࣞࢺࢆ୰ᚰ᳨ウࡍࡿࠋᮏ✏ࡢᵓᡂࡣ௨ୗࡢ㏻ࡾ࡛࠶ࡿࠋ2 ⠇࡛ࡣ㸪⛒⛯ᨭฟࡢᨻ⟇ⓗㄢ㢟ࢆࡲ ࡵࡿࠋ3 ⠇࡛ࡣ㸪࣓ࣜ࢝ࡢᕞᨻᗓࡼࡿ⛒⛯ᨭฟ࣏࣮ࣞࢺࡢᐇែࢆ⤂ࡍࡿࠋ4 ⠇࡛ࡣ㸪ᨻᗓ⛯ไㄪᰝ ࡢ⟅⏦࠾ࡅࡿᆅ᪉⛯ࡢ㠀ㄢ⛯㍍ῶᥐ⨨ࡢᢅ࠸ࢆ᳨ドࡍࡿࠋ5 ⠇࡛ࡣ㸪⊂⮬ᕷ⛯ࡢῶචᥐ⨨ᑐᛂࡋ࡚ ࠸ࡿ㜰ᕷࡢࢆ⤂ࡍࡿࠋ᭱ᚋࡢ 6 ⠇࡛ࡣ㸪ᮏ✏ࡢෆᐜࢆࡾ㏉ࡾ㸪ᆅ᪉⮬యࡢ⛯㈇ᢸ㍍ῶᥐ⨨ 㛵ࡍࡿᨻ⟇ⓗ࡞ࣥࣉࣜࢣ࣮ࢩࣙࣥࢆࡲࡵ࡚ࡴࡍࡧࡍࡿࠋ
2㸬⛒⛯ᨭฟࡢᨻ⟇ⓗㄢ㢟
ᮏ⠇࡛ࡣ㸪⛒⛯ᨭฟࡢᨻ⟇ⓗㄢ㢟ࡘ࠸᳨࡚ウࡍࡿࠋ ᐙィࡶᴗࡶ㸪ࡼࡾᑡ࡞࠸⛯㈇ᢸࢆዲࡴࡢࡣᙜ↛࡛࠶ࡿࠋࡑࡢࡓࡵ㸪ఱࡽࡢᐖᅋయࡀ㸪≉ᐃࡢᨻ⟇ ┠ⓗࡢࡓࡵ⛒⛯ᨭฟࢆసࡿࡇࢆ㸪ᨻᗓせᮃࡍࡿࡇࡀ࠶ࡿ5)ࠋ┬ᗇᡤᒓࡍࡿᐁࡗ࡚ࡶ㸪ᐁ ᶵᵓෆ㒊࠾ࡅࡿᙜヱ┬ᗇࡢᶒ㝈ࡢᙉࡘ࡞ࡀࡿࡓࡵ㸪⛒⛯ᨭฟࡀ✚ᴟⓗዲࡲࢀࡸࡍ࠸ࠋ ᨻ⟇ᢸᙜ⪅ࡗ࡚ࡶ㸪⛒⛯ᨭฟࡣ౽࡞ᨻ⟇ᡭẁ࡛࠶ࡿࠋᨻ⟇┠ⓗࡢ㐩ᡂࡢࡓࡵ㸪⛯㈇ᢸ㍍ῶᥐ⨨ ࢆཷࡅࡿᑐ㇟⪅ࢆ㝈ᐃ࡛ࡁࡿࠋࡲࡓ㸪⛒⛯ᨭฟࡣࠕ㞃ࢀࡓ⿵ຓ㔠࡛ࠖࡣ࠶ࡿࡀ㸪⿵ຓ㔠ࡢࡼ࠺࡞┤᥋ᨭฟ ࡛ࡣ࡞࠸ࡢ࡛㸪ぢࡅୖࡣ㸪ṓฟࢆቑࡸࡍࡇࡣ࡞ࡽ࡞࠸ࠋࠕ㞃ࢀࡓ⿵ຓ㔠ࠖࡢ᪉ࡀ㸪ṓฟつᶍࢆᢚไ࡛ ࡁࡿࠋࡋࡋ࡞ࡀࡽ㸪⛒⛯ᨭฟࡶࠕ㞃ࢀࡓ⿵ຓ㔠࡛ࠖ࠶ࡿࡇࡣኚࢃࡽࡎ㸪ṓධࡀῶ࡞ࡿࡇࡣ ␃ពࡋ࡞ࡅࢀࡤ࡞ࡽ࡞࠸ࠋ ᪥ᮏ࠾ࡅࡿ⛒⛯ᨭฟࡢ୍ࡣ⛒⛯≉ูᥐ⨨࡛࠶ࡿࠋ⛒⛯≉ูᥐ⨨ࡶࡲࡓ㸪⛒⛯ᨭฟྠᵝ㸪ఱࡽ 3) ࣓ࣜ࢝ࡢ⛒⛯ᨭฟ࣏࣮ࣞࢺࡘ࠸࡚ࡣ㸪Ώ℩㸦2008㸧㸪ୖᮧ࣭㟷ᮌ㸦2009㸧㸪୕⳻ UFJ ࣜࢧ࣮ࢳ㸤ࢥࣥࢧࣝࢸࣥࢢᰴᘧ♫㸦2016㸧࡞ ࢆཧ↷ࠋ 4) ࡓ࠼ࡤ⤒῭⏘ᴗ┬ࠗ⏘ᴗ⛯ไࣁࣥࢻࣈࢵࢡ࠘⛒⛯≉ูᥐ⨨ࡢῶ㢠ヨ⟬ࡀᥖ㍕ࡉࢀ࡚ࡁࡓࠋࡲࡓ㸪2010 ᖺᡂ❧ࡋࡓ⛒⛯≉ูᥐ⨨ࡢ㐺 ⏝≧ἣࡢ㏱᫂➼㛵ࡍࡿἲᚊ㸦⛒≉㏱᫂ἲ㸧ࡼࡾ㸪ᅜ⛯ࡘ࠸࡚ࡣࠕ⛒⛯≉ูᥐ⨨ࡢ㐺⏝ᐇែㄪᰝࡢ⤖ᯝ㛵ࡍࡿሗ࿌᭩ࠖ㸪ᆅ᪉⛯ࡘ ࠸࡚ࡣࠕᆅ᪉⛯࠾ࡅࡿ⛯㈇ᢸ㍍ῶᥐ⨨➼ࡢ㐺⏝≧ἣ➼㛵ࡍࡿሗ࿌᭩ࠖࡀ 2013 ᖺࡽබ⾲ࡉࢀ࡚࠸ࡿࠋ 5) ᵝࠎ࡞ᐖᅋయࡀᥦࡋ࡚࠸ࡿ⛯ไᨵṇせᮃࡣ㸪ࡑࡢᴗ⏺ࡗ࡚᭷࡞⛒⛯≉ูᥐ⨨ࢆồࡵࡿせᮃࡀ୪ࢇ࡛࠸ࡿ≧ἣࢆࡳࡿࡇࡀ࡛ࡁ ࡿࠋࡢᨻ⟇┠ⓗࡢࡓࡵ࡞ࡉࢀࡿ⛯㈇ᢸࡢ㍍ῶᥐ⨨࡛࠶ࡿࠋ❧ᒸ㸦2014㸧ࡢᩚ⌮ࡼࢀࡤ㸪⛒⛯≉ูᥐ⨨ࡣ㸪 ձ⛒⛯≉ูᥐ⨨ἲࡀᐃࡵࡿᅜ⛯࠾ࡅࡿ≉ᥐ⨨ࡢ㒊ศ㸪ղᅜ⛯ࡢᮏ๎ࡢ࡞࡛ࡶ≉ᥐ⨨ヱᙜࡍࡿ㒊 ศ㸪ճᆅ᪉⛯ἲᐃࡵࡿ≉ᥐ⨨ࡢ㒊ศࡀ࠶ࡿࠋ࡞࠾㸪2010 ᖺᡂ❧ࡋࡓ⛒⛯≉ูᥐ⨨ࡢ㐺⏝≧ἣࡢ㏱᫂ ➼㛵ࡍࡿἲᚊ㸦⛒≉㏱᫂ἲ㸧࡛ࡣ㸪ձࡢ㒊ศࡣ⛒⛯≉ูᥐ⨨㸪ճࡢ㒊ศࡣᆅ᪉⛯࠾ࡅࡿ⛯㈇ᢸ㍍ ῶᥐ⨨➼ࡍࡿᐃ⩏࡙ࡅࡀ⾜ࢃࢀࡓࠋ ⛒⛯≉ูᥐ⨨ἲࡢᏑᅾࡼࡾձࡢ㒊ศࡣ☜ᐃ࡛ࡁࡿࡀ㸪ղࡢ㒊ศࡢ⠊ᅖࡣ᭕࡞ࡾࡀࡕ࡛࠶ࡿࠋࡲࡓ㸪 ᅜ⛯㛵ࡍࡿձࡢ㒊ศ㐃ືࡋ࡚㸪ᆅ᪉⛯㛵ࡍࡿճࡢ㒊ศࡀ⮬ືⓗỴࡲࡗ࡚ࡃࡿࡀ㸪ᆅ᪉⛯ࡣᅜ⛯ 㐃ືࡋ࡞࠸㒊ศࡶᑡ࡞ࡽࡎᏑᅾࡍࡿࠋᆅ᪉⮬యࡢ᮲ࡼࡗ࡚㍍ῶᥐ⨨ࡀ⊂⮬㐺⏝ࡉࢀ࡚࠸ࡿࢣ ࣮ࢫࡣࡑࡢᆺ࡛࠶ࡿࠋ ⛒⛯≉ูᥐ⨨ࡣ⛒⛯ᨭฟྵࡲࢀࡿᴫᛕࡔࡀ㸪࣓ࣜ࢝ࡢ⛒⛯ᨭฟࡢᴫᛕࡽぢࢀࡤ㸪᪥ᮏࡢ⛒⛯≉ู ᥐ⨨ࡢ⠊ᅖࡣ⊃࠸ࠋ࣓࡛ࣜ࢝ࡶ㸪⛒⛯ᨭฟࡣᵝࠎ࡞ゎ㔘ࡀ࠶ࡿࡀ㸪ᐇែࡋ࡚ࡣ㸪⛯㢠᥍㝖㸪ᡤᚓ᥍ 㝖㸪ච⛯㸪ࢮࣟ⛯⋡㸪㍍ῶ⛯⋡㸪ㄢ⛯ࡢ⧞ᘏ࠸ࡗࡓ㸪⛯ἲつᐃࡉࢀ࡚࠸ࡿ⛯㈇ᢸ㍍ῶᥐ⨨ࡀヱᙜࡍ ࡿ6)ࠋ ⛒⛯ᨭฟࡣ㸪බᖹ㸪୰❧㸪⡆⣲࠸ࡗࡓ⛒⛯ཎ๎ࡽࡢ㐓⬺࡛࠶ࡿࡇࡀ᭱ࡢၥ㢟Ⅼ࡛࠶ࡿࠋ⛒⛯ᨭ ฟࡣ㸪⛒⛯ཎ๎ࡽ㐓⬺ࡍࡿࡇࡼࡾ㸪௨ୗᥖࡆࡿᨻ⟇ⓗ࡞ㄢ㢟ࡀ࠶ࡿ⪃࠼ࡽࢀࡿࠋ ➨୍㸪⛒⛯ᨭฟࡣࠕ㞃ࢀࡓ⿵ຓ㔠࡛ࠖ࠶ࡿࠋࡋࡓࡀࡗ࡚ᮏ᮶ࡣ㸪⿵ຓ㔠ࡼࡗ࡚㐩ᡂࡉࢀࡿᨻ⟇ຠᯝ 㸪⛒⛯ᨭฟࡼࡿᨻ⟇ຠᯝࢆẚ㍑ࡋ㸪⛒⛯ᨭฟࡼࡿᨻ⟇ຠᯝࡢ᪉ࡀ㧗ࡃ࡞ࡅࢀࡤ㸪⛒⛯ᨭฟࢆ᥇⏝ࡍ ࡿ᰿ᣐࡣ࡞࠸ࠋࡇࡇ࡛ࡢᨻ⟇ຠᯝࡣ㸪ࡑࡢᨻ⟇┠ⓗἢࡗࡓᙧ࡛⛒⛯ᨭฟࡼࡗ࡚࡞ࡉࢀࡿ㸪ᐙィࡸ ᴗࡢࣥࢭࣥࢸࣈࡸᡤᚓศ㓄ࡢᙳ㡪࡛࠶ࡿࠋࡋࡋ࡞ࡀࡽ㸪⛒⛯ᨭฟ⿵ຓ㔠ࢆẚ㍑ࡍࡿࡼ࠺࡞ ᨻ⟇ホ౯ࡣࢇ⾜ࢃࢀࡿࡇࡀ࡞࠸ࠋ ≉⛒⛯ᨭฟࡣ㸪⛒⛯ᨭฟࡀ࡞࠸ሙྜ㸪⛯ࢆ㈇ᢸࡋ࡚࠸ࡿᐙィࡸᴗࡔࡅࡀᜠᜨࢆཷࡅࡿ≉ᚩࡀ࠶ࡿࠋ ࡓ࠼ࡤㄢ⛯᭱ప㝈௨ୗࡢᡤᚓࡢࡓࡵ㸪⛯ࢆ㈇ᢸࡋ࡚࠸࡞࠸ᐙィࡣ㸪⛒⛯ᨭฟࡢᜠᜨࡣཬࡤ࡞࠸ࠋࡾ ࢃࡅ㸪࠶ࡿ⛒⛯ᨭฟࡀᡤᚓศ㓄ࢆ┠ⓗࡍࡿሙྜ㸪ࡑࡢ⛒⛯ᨭฟࡣపᡤᚓ⪅ᜠᜨࢆࡶࡓࡽࡍࡇࡀ࡛ ࡁ࡞࠸ࠋ ➨㸪⛒⛯ᨭฟࡢᏑᅾࡼࡾ㸪ࡑࡢศࡢ⛯ࡀῶࡗ࡚࠸ࡿࡇࢆㄆ㆑ࡍࡿᚲせࡀ࠶ࡿࠋᨻᗓࡀබඹࢧ ࣮ࣅࢫࢆ⾜࠺ࡣ㸪୍ᐃࡢ⛯ࡀᚲせ࡛࠶ࡿࡀ㸪⛒⛯ᨭฟࡼࡿῶࡼࡾ㸪⣡⛯ࢆࡋ࡚࠸ࡿᐙィࡸᴗ ࡢ㈇ᢸࡀ㸪ࡑࡢศࡔࡅቑ࠼࡚࠸ࡿࡇ␃ពࡍࡁ࡛࠶ࡿࠋࡑࢀࡺ࠼㸪⛒⛯ᨭฟࡼࡿ⛯ࣟࢫࡢヨ⟬ බ⾲ࡣ㔜せ࡞ࡿࠋ ࡇࡢሙྜ㸪⛒⛯ᨭฟ࡛ඃ㐝ࡉࢀ࡚࠸ࡿᐙィࡸᴗ㸪⛒⛯ᨭฟࡢࡓࡵ㈇ᢸࡀቑ࠼࡚࠸ࡿᐙィࡸᴗࡀ ࠸ࡿࡇ࡞ࡿࠋࡑࡢබඹࢧ࣮ࣅࢫࡀ⣧⢋බඹ㈈࡛㸪ಶࠎࡢᐙィࡸᴗᑐࡍࡿཷ┈ᕪࡀ࡞ࡅࢀࡤ㸪⛒ ⛯ᨭฟࡢᏑᅾ࡛㈇ᢸᕪࡀࡶࡕࡇࡲࢀ㸪⛒⛯ᨭฟࡢᑐ㇟⪅ᑐ㇟࡛࡞࠸⪅ࡢ㛫ࡢཷ┈㈇ᢸࡀබᖹ࡛ࡣ࡞ ࡃ࡞ࡿࠋ ➨୕㸪⛒⛯ᨭฟࡣ⛯ไࢆ」㞧ࡍࡿࡇຍ࠼࡚㸪᪤ᚓᶒࡍࡿࡇ࡛ぢ┤ࡋࡀᅔ㞴࡞ࡿࠋ࠸ࡗࡓ ࢇㄆࡵࡽࢀࡓ⛒⛯ᨭฟࢆᗫṆࡍࡿࡇࡣᐜ࡛᫆ࡣ࡞࠸ࠋࡲࡓ㸪⛒⛯ᨭฟࢆホ౯ࡍࡿࡇࡶᐜ࡛᫆ࡣ࡞࠸ࠋ ࡓ࠼ࡤ᪥ᮏ࡛ࡣ㸪ィ᳨ᰝ㝔ࡀ⛒⛯≉ูᥐ⨨➼ࡘ࠸࡚ࡢ᳨ᰝࢆᐇࡋ࡚࠸ࡿࡀ㸪ẖᖺ㸪ࡍ࡚ࡢ⛒⛯ ≉ูᥐ⨨ࢆ⥙⨶ࡍࡿࡼ࠺࡞యไࡣࡽࢀ࡚࠸࡞࠸ࠋ ➨ᅄ㸪⛒⛯ᨭฟࡢ⏝ࡣ㸪ᑐ㇟࡞ࡿᐙィࡸᴗࡀ⮬⏤Ỵࡵࡿࡇࡀ࡛ࡁ㸪ᐙィࡸᴗࡢពᚿỴᐃ 6) ࡓ࠼ࡤBrooks㸦2016㸧࡞ࢆཧ↷ࠋ
ࡶ࡙ࡁ㸪ࠕ㞃ࢀࡓ⿵ຓ㔠ࠖࢆᥦ౪࡛ࡁࡿࠋ୍᪉㸪⿵ຓ㔠࡞ࡢ┤᥋ᨭฟࡣண⟬ィୖࡉࢀࡿࡇࡽ㸪 ㆟ࡢ㆟Ỵ࡞ࡢពᚿỴᐃࢆ⤒࡚ᇳ⾜ࡉࢀࡿࡀ㸪⛒⛯ᨭฟࡣண⟬ィୖࡉࢀࡎ㸪Ẹ⩏ⓗ࡞ࢥࣥࢺ࣮ࣟ ࣝࡀཬࡧࡃ࠸ࠋ ௨ୖࡢࡼ࠺࡞⫼ᬒࡽ㸪ከࡃࡢᅜࠎ࡛ࡣ⛒⛯ᨭฟࡢᩘつᶍࡢᢚไ㛵ᚰࢆࡶࡗ࡚ࡁࡓࠋቑṪࡍࡿ⛒⛯ ᨭฟࢆ࠸ࢥࣥࢺ࣮ࣟࣝࡍࡿࡣ㸪㈈ᨻ㐠Ⴀ࠾࠸࡚ࡣ㸪㔜せ࡞ㄽⅬ࡞ࡗ࡚࠸ࡿࠋከࡃࡢඛ㐍ᅜ࡛ࡣ㸪 ⛒⛯ᨭฟ࣏࣮ࣞࢺࡢබ㛤ࡼࡗ࡚㸪ᑡ࡞ࡃࡶሗࢆබ㛤ࡋ㸪⛒⛯ᨭฟࢆࢥࣥࢺ࣮ࣟࣝࡋࡼ࠺ヨࡳ࡚࠸ ࡿࠋ ⛯㈇ᢸ㍍ῶᥐ⨨ࡢࣜࢫࢺࢆసᡂࡋ㸪ࡑࢀࡽࢆ⛒⛯ᨭฟࡋ࡚ㄆ㆑ࡋ㸪⛯ࣟࢫࢆ᥎ィࡋࡓ⛒⛯ᨭฟ࣏ࣞ ࣮ࢺࢆබ㛤ࡍࡿࡇ࡛㈈ᨻࡢ㏱᫂ᛶࢆ㧗ࡵ㸪⛒⛯ᨭฟࢆ⤫ไࡍࡿືࡁࡔࡀ㸪ࡑࢀࡀᆅ᪉⮬యࡢ࡛ࣞ࣋ࣝ ࡶᐇࡋ࡚࠸ࡿࡢࡀ࣓࡛ࣜ࢝࠶ࡿ7)ࠋḟ⠇࡛ࡣ㸪࣓ࣜ࢝ᕞᨻᗓࡢ⛒⛯ᨭฟ࣏࣮ࣞࢺࡢⓎ⾜≧ἣࡘ࠸ ࡚㏙ࡿ8)ࠋ
3㸬࣓ࣜ࢝ᕞᨻᗓࡢ⛒⛯ᨭฟ࣏࣮ࣞࢺࡢබ㛤≧ἣ
࣓࡛ࣜ࢝ࡣ㸪㐃㑥ᨻᗓ㝈ࡽࡎᆅ᪉ᨻᗓ࠾࠸࡚ࡶ㸪⛒⛯ᨭฟ࣏࣮ࣞࢺࢆⓎ⾜ࡋ㸪ఫẸබ㛤ࡋ࡚࠸ ࡿࠋࡑࡇ࡛ᮏ✏࡛ࡣ㸪2016 ᖺ 4 ᭶ࡽ 5 ᭶ࡅ࡚㸪Web ୖࡽධᡭ࡛ࡁࡿ࣓ࣜ࢝ᕞᨻᗓࡢ⛒⛯ᨭฟࣞ ࣏࣮ࢺࢆㄪᰝࡋ㸪ࡑࡢධᡭࢆヨࡳࡓࠋࡑࡢ⤖ᯝࡀ⾲ 1 ࡛࠶ࡿ9)ࠋ ⛒⛯ᨭฟ࣏࣮ࣞࢺࡀ Web ୖࡽධᡭ࡛ࡁࡿ࠺ࡣ㸪ࢡࢭࢫྍ⬟ᛶࡋ࡚ษ࡞ពࢆࡶࡗ࡚࠸ࡿࠋ ࡲࡓ㸪ᐃᮇⓗබ㛤ࡉࢀ࡚࠸ࡿ࠺㸪᭱᪂ࡢࢹ࣮ࢱࡀᥦ౪ࡉࢀ࡚࠸ࡿ࠺㸪ࡇࢀࡽࡶ㈈ᨻࡢ㏱᫂ ᛶ࠾࠸࡚㔜せ࡛࠶ࡿࠋ 50 ᕞࡢ࠺ࡕ㸪⛒⛯ᨭฟ࣏࣮ࣞࢺࢆ Web ୖࡽධᡭ࡛ࡁࡓࡢࡀ 47 ᕞ࡛࠶ࡗࡓࠋࣛࣂ࣐ᕞ㸪ࢧ࢘ࢫࢲࢥ ࢱᕞ㸪࣑࣡࢜ࣥࢢᕞࡢ 3 ᕞࡘ࠸࡚ࡣධᡭ࡛ࡁ࡞ࡗࡓࠋLeachman, Grundman and Johnson㸦2011㸧ࡼ ࢀࡤ㸪ࣛࣂ࣐ᕞ㸪ࢧ࢘ࢫࢲࢥࢱᕞ㸪࣑࣡࢜ࣥࢢᕞ࡛ࡣ㸪⛒⛯ᨭฟ࣏࣮ࣞࢺࡀసᡂࡉࢀ࡚࠸࡞࠸ࡉࢀ ࡚࠸ࡿࠋ ࡲࡓ㸪ࣇࣟࣜࢲᕞ㸪ࢲ࣍ᕞ㸪ࣔࣥࢱࢼᕞ㸪࣌ࣥࢩࣝࣂࢽᕞ㸪ࢸࢿࢩ࣮ᕞ㸪ࣘࢱᕞࡘ࠸࡚ࡣ㸪ண ⟬ࡸ⛒⛯㛵ࡍࡿ㈨ᩱࡢ࡞ࡢࡦࡘࡢ㡯┠ࡋ࡚㸪⛒⛯ᨭฟࡀᢅࢃࢀ࡚࠾ࡾ㸪⊂❧ࡋࡓ⛒⛯ᨭฟ࣏࣮ࣞ ࢺࡣᏑᅾࡋ࡞࠸ࠋࡣ࠸࠼㸪ண⟬᭩ࡢ࡞ࡢࡦࡘࡢ㡯┠ࡋ࡚㸪ᐇ㉁ⓗ⛒⛯ᨭฟࡀᢅࢃࢀ࡚࠸ࡿࡇ ࡽ㸪⾲ 1 ࡛ࡣ⛒⛯ᨭฟ࣏࣮ࣞࢺࡀᏑᅾࡋ࡚࠸ࡿࡶࡢࡋ࡚ᢅࡗ࡚࠸ࡿࠋ ⾲ 1 ࡣ㸪Web ୖࡽධᡭྍ⬟࡞⛒⛯ᨭฟ࣏࣮ࣞࢺࡢⓎ⾜ᖺࢆ♧ࡋ࡚࠸ࡿࠋࢇࡢᕞᨻᗓࡀ㏆ᖺ Ⓨ⾜ࡋ࡚࠸ࡿࡀ㸪࡞ࡣⓎ⾜ࡀࡗ࡚࠸ࡿᕞᨻᗓࡶ࠶ࡿࠋẖᖺ㸪Ⓨ⾜ࡋ࡚࠸ࡿᕞᨻᗓࡀከ࠸ࡀ㸪2 ᖺ࠾ ࡁ㸪3 ᖺ࠾ࡁࡢᕞᨻᗓࡶࡳࡽࢀࡿࠋᐃᮇⓗⓎ⾜ࡉࢀ࡚࠾ࡽࡎ㸪ᐃᮇ࡞ࡗ࡚࠸ࡿᕞᨻᗓࡶᩓぢࡉࢀࡿࠋ ᮏ✏ྠᵝ࣓ࣜ࢝ᕞᨻᗓࡢ⛒⛯ᨭฟ࣏࣮ࣞࢺࡢⓎ⾜≧ἣࢆㄪᰝࡋࡓ Levitis, Johnson and Koulish 7) ⛯ࣟࢫࡢィ⟬ࡣ㸪⣡⛯⏦࿌᭩࡞ࡢ࣐ࢡࣟࢹ࣮ࢱࢆࡶ㸪ṓධᦆኻἲࡀ⏝࠸ࡽࢀࡿࠋṓධᦆኻἲࡣ㸪ḟࡢ 3 ࡘࡢ௬ᐃࢆࡶࡋ ࡚㸪⛯ࣟࢫࢆ᥎ィࡍࡿࠋ௬ᐃ 1㸧≉ᐃࡢ⛒⛯ᨭฟࡢ㝖ཤࡣ㸪⤒῭యࡢ⾜ືᙳ㡪ࢆ࠼࡞࠸ࠋ௬ᐃ 2㸧ࡑࢀࡒࢀࡢ⛒⛯ᨭฟࡣ⊂❧ࡋ࡚࠾ࡾ㸪 ౫Ꮡࡋ࡞࠸ࠋ௬ᐃ 3㸧≉ᐃࡢ⛒⛯ᨭฟࡢ㝖ཤࡀ㸪࣐ࢡࣟ⤒῭ᙳ㡪ࢆ࠼࡞࠸ࠋ 8) ࣓࡛ࣜ࢝ࡣ㸪ண⟬ࡼࡿ⛯ぢ✚ࡶࡾ⛒⛯ᨭฟࡼࡿ⛯ࣟࢫࢆྠ᥎ィࡋ࡚࠾ࡾ㸪⛒⛯ᨭฟࡔࡅࡀ≉ู᥎ィࡉࢀࡿࢃࡅ࡛ࡣ࡞ࡃ㸪 ண⟬ࡢసᡂࣉࣟࢭࢫ⛒⛯ᨭฟࡢ᥎ィࡀ⤌ࡳ㎸ࡲࢀ࡚࠸ࡿ⪃࠼ࡿࡁ࡛࠶ࡿࠋ 9) ධᡭඛࡢ URL ࡣཧ⪃ᩥ⊩グ㍕ࡋ࡚࠸ࡿࠋ࡞࠾㸪࢝ࢼࢲ࣮࢜ࢫࢺࣛࣜࡢᕞᨻᗓࡘ࠸࡚ࡶ㸪⛒⛯ᨭฟ࣏࣮ࣞࢺࡢᏑᅾࢆ Web ୖࡽ☜ ㄆࡋࡓࠋ࢝ࢼࢲࡣ 10 ᕞࡀ࠶ࡿࡀ㸪࠺ࡕ 7 ᕞࡘ࠸࡚☜ㄆ࡛ࡁࡓࠋࢽ࣮ࣗࣇࣥࢻࣛࣥࢻ࣭ࣛࣈࣛࢻ࣮ࣝᕞ㸪࢜ࣥࢱࣜ࢜ᕞ㸪ࢣ࣋ࢵࢡᕞࡣ⛒ ⛯ᨭฟ࣏࣮ࣞࢺࢆබ㛤ࡋ࡚࠾ࡾ㸪ࣝࣂ࣮ࢱᕞ㸪ࣈࣜࢸࢵࢩࣗࢥࣟࣥࣅᕞ㸪࣐ࢽࢺࣂᕞ㸪ࣀࣂࢫࢥࢩᕞࡣ㸪ண⟬᭩⛒⛯ᨭฟࡢ㡯┠ࡀ ࠶ࡿࠋ࣮࢜ࢫࢺࣛࣜࡣ 6 ᕞࡀ࠶ࡿࡀ㸪࠺ࡕ 3 ᕞࡘ࠸࡚☜ㄆ࡛ࡁࡓࠋࢡ࣮ࣥࢬࣛࣥࢻᕞࡣ⛒⛯ᨭฟ࣏࣮ࣞࢺࢆබ⾲ࡋ࡚࠾ࡾ㸪ࢽ࣮ࣗࢧ ࢘ࢫ࢙࣮࢘ࣝࢬᕞࢱࢫ࣐ࢽᕞࡘ࠸࡚ࡣ㸪ண⟬᭩⛒⛯ᨭฟࡢ㡯┠ࡀ࠶ࡿࠋ㸦2009㸧ࡼࢀࡤ㸪2008 ᖺⅬ࡛⛒⛯ᨭฟ࣏࣮ࣞࢺࢆⓎ⾜ࡋ࡚࠸࡞࠸ᕞᨻᗓࡣ㸪ࣛࣂ࣐ᕞ㸪ࣛࢫ࢝ᕞ㸪 ࢪ࣮ࣙࢪᕞ㸪ࣥࢹࢼᕞ㸪ࢿࣂࢲᕞ㸪ࢽ࣮ࣗࢪ࣮ࣕࢪ࣮ᕞ㸪ࢽ࣮࣓ࣗ࢟ࢩࢥᕞ㸪ࢧ࢘ࢫࢲࢥࢱᕞ㸪 ࣑࣡࢜ࣥࢢᕞࡢ 10 ᕞ࡛࠶ࡗࡓࠋࡑࡢᚋ㸪ྠᵝࡢㄪᰝࢆ⾜ࡗࡓ Leachman, Grundman and Johnson㸦2011㸧 ࡛ࡣ㸪ࣛࣂ࣐ᕞ㸪ࣛࢫ࢝ᕞ㸪ࣥࢹࢼᕞ㸪ࢿࣂࢲᕞ㸪ࢽ࣮࣓ࣗ࢟ࢩࢥᕞ㸪ࢧ࢘ࢫࢲࢥࢱᕞ㸪࣡ ࣑࢜ࣥࢢᕞࡢ 7 ᕞࡀ㸪2010 ᖺⅬ࡛⛒⛯ᨭฟ࣏࣮ࣞࢺࢆⓎ⾜ࡋ࡚࠸࡞࠸ࡇࡀᣦࡉࢀ࡚࠸ࡿࠋ ⾲ 1 ࣓ࣜ࢝ᕞᨻᗓ࠾ࡅࡿ⛒⛯ᨭฟ࣏࣮ࣞࢺࡢබ㛤≧ἣ ᕞᨻᗓ Web ୖࡽධᡭྍ⬟࡞ ࣏࣮ࣞࢺࡢⓎ⾜ᖺ ᭱᪂ྕࡢࢱࢺࣝ ᭱᪂ྕࡢ ࣮࣌ࢪᩘ ࣛࣂ࣐ᕞ ὀ 1㸧 ὀ 1㸧 ὀ 1㸧
ࣛࢫ࢝ᕞ 2014,2016 Alaska Indirect Expenditure Report 209
ࣜࢰࢼᕞ 2002㹼2015 The Revenue Impact of Arizona’s Tax Expenditure 114
࣮࢝ࣥࢯ࣮ᕞ 2015 Business Incentives and Tax Credits Program Costs 41
࢝ࣜࣇ࢛ࣝࢽᕞ 2002㹼2015 California Income Tax Expenditure 95
ࢥࣟࣛࢻᕞ 2001,2012,2014 Tax Profile & Expenditure Report 115
ࢥࢿࢳ࢝ࢵࢺᕞ 2009,2010,2012,2016 Connecticut Tax Expenditure Report 217
ࢹ࢙ࣛ࢘ᕞ 2007,2009,2011,2013,2015 Tax Preference Report 91
ࢥࣟࣥࣅ≉ู༊ 2010,2012,2014 Tax Expenditure Report 336
ࣇࣟࣜࢲᕞ 2000㹼2016 Florida Tax Handbook ὀ 3㸧 324
ࢪ࣮ࣙࢪᕞ 2010,2012,2013,2014 Georgia Tax Expenditure Report 158
ࣁ࣡ᕞ 2002㹼2007,2013㹼2015 Tax Credits Claimed by Hawaii Taxpayers 47
ࢲ࣍ᕞ 2010㹼2014 General Fund Revenue Book ὀ 3㸧 111
ࣜࣀᕞ 2001㹼2015 Tax Expenditure Report 58
ࣥࢹࢼᕞ 2010,2013 Indiana Tax Expenditure Study: Individual Income Tax Deduction,
Exemptions and Credits
74
࢜࣡ᕞ 2001,2009 Iowa Tax Expenditure 96
࢝ࣥࢧࢫᕞ 2010㹼2015 Tax Expenditure Report 27
ࢣࣥࢱࢵ࣮࢟ᕞ 2007,2009,2011,2014,2015 Tax Expenditure Analysis 158
ࣝࢪࢼᕞ 2011㹼2014 Tax Exemption Budget 406
࣓࣮ࣥᕞ 2009㹼2013 Maine State Tax Expenditure Report 220
࣓࣮ࣜࣛࣥࢻᕞ 2013,2015 Maryland Tax Expenditures Report 92
࣐ࢧࢳ࣮ࣗࢭࢵࢶᕞ 1999㹼2015 Tax Expenditure Budget 107
࣑ࢩ࢞ࣥᕞ 2009㹼2014 Executive Budget Appendix on Tax Credits, Deductions, and
Exemptions
93
࣑ࢿࢯࢱᕞ 2004,2006,2008,2010,2012,2
014,2016
Tax Expenditure Budget 218
࣑ࢩࢩࢵࣆᕞ 1997㹼2016 The Annual Tax Expenditure Report 78
࣑ࢬ࣮ࣜᕞ 2010㹼2016 Tax Credit Accountability Report 11
ࣔࣥࢱࢼᕞ 2000,2002,2004,2006,2008,2
010,2012,2014
Biennial Report ὀ 3㸧 394
ࢿࣈࣛࢫ࢝ᕞ 2010,2012,2014,2015 Interim Tax Expenditure Report 7
ࢿࣂࢲᕞ 2015 Tax Expenditure Report 262
ࢽ࣮ࣗࣁࣥࣉࢩ࣮ࣕᕞ 2006㹼2015 Tax Expenditure and Potential Liability Report 18
ࢽ࣮ࣗࢪ࣮ࣕࢪ࣮ᕞ 2010㹼2016 Tax Expenditure Report 216
ࢽ࣮࣓ࣗ࢟ࢩࢥᕞ 2012㹼2015 New Mexico Tax Expenditure Report 261
ࢽ࣮࣮ࣗࣚࢡᕞ 2010,2014㹼2016 Annual Report on New York State Tax Expenditures 248
ࣀ࣮ࢫ࢝ࣟࣛࢼᕞ 2005,2007,2009,2011,2013,2
015
North Carolina Biennial Tax Expenditure Report 135
࢜ࣁ࢜ᕞ 2005㹼2015 Tax Expenditure Report 51
࢜ࢡ࣐ࣛ࣍ᕞ 2006㹼2015 Tax Expenditure Report 96
࢜ࣞࢦࣥᕞ 1998㹼2015 Tax Expenditure Report 435
࣌ࣥࢩࣝࣂࢽᕞ 2016 Pennsylvania Executive Budget ὀ 3㸧 975
࣮ࣟࢻࣛࣥࢻᕞ 1989㹼2012 Tax Expenditure Report 399
ࢧ࢘ࢫ࢝ࣟࣛࢼᕞ 2008 ὀ 2㸧 Sales & Use Tax Expenditures 119
ࢧ࢘ࢫࢲࢥࢱᕞ ὀ 1㸧 ὀ 1㸧 ὀ 1㸧
ࢸࢿࢩ࣮ᕞ 2003㹼2014 The Budget ὀ 3㸧 542
ࢸ࢟ࢧࢫᕞ 2011,2013,2015 Tax Exemptions and Tax Incidence 75
ࣘࢱᕞ 1995㹼2015 Utah State Tax Commission Annual Report ὀ 3㸧 81
ࣂ࣮ࢪࢽᕞ 2007㹼2011 Virginia Retail Sales and Use Tax Expenditure Study 60
࣡ࢩࣥࢺࣥᕞ 2000,2004,2008,2012 Tax Exemption Study 261
࢙࢘ࢫࢺࣂ࣮ࢪࢽᕞ 2006㹼2015 West Virginia Tax Expenditure Study 149
࢘ࢫࢥࣥࢩࣥᕞ 2007,2009,2011,2013,2015 Summary of Tax Exemption Devices 112
࣑࣡࢜ࣥࢢᕞ ὀ 1㸧 ὀ 1㸧 ὀ 1㸧 ὀ㸯㸧ࣛࣂ࣐ᕞ㸪ࢧ࢘ࢫࢲࢥࢱᕞ㸪࣑࣡࢜ࣥࢢᕞ⛒⛯ᨭฟ࣏࣮ࣞࢺࡣᏑᅾࡋ࡞࠸ࠋ ὀ㸰㸧ࢧ࢘ࢫ࢝ࣟࣛࢼᕞࡘ࠸࡚ࡣ㸪FY2012-2013 ࡢୖ⛯㛵ࡍࡿ⛒⛯ᨭฟ㛵ࡍࡿ⾲ࡢᏑᅾࡶ☜ㄆࡉࢀ࡚࠸ࡿ (http://rfa.sc.gov/files/Sales_Tax_Exemptions_-_FY2012-13.pdf (accessed 2016-10-27))ࠋ ὀ㸱㸧ࣇࣟࣜࢲᕞ㸪ࢲ࣍ᕞ㸪ࣔࣥࢱࢼᕞ㸪࣌ࣥࢩࣝࣂࢽᕞ㸪ࢸࢿࢩ࣮ᕞ㸪ࣘࢱᕞࡘ࠸࡚ࡣ㸪⛒⛯ࡸண⟬㛵ࡍࡿ㈨ᩱࡢ࡞ࡢࡦࡘ ࡢ㡯┠⛒⛯ᨭฟࡀᢅࢃࢀ࡚࠸ࡿࠋ ᮏ✏ࡢㄪᰝ࡛ධᡭ࡛ࡁ࡞ࡗࡓࡢࡣ㸪ࣛࣂ࣐ᕞ㸪ࢧ࢘ࢫࢲࢥࢱᕞ㸪࣑࣡࢜ࣥࢢᕞࡢ 3 ᕞ࡛࠶ࡾ㸪2016 ᖺⅬ࡛⛒⛯ᨭฟ࣏࣮ࣞࢺࢆබ㛤ࡋ࡚࠸࡞࠸ᕞᨻᗓࡣ㸪ṧࡾ 3 ᕞ࡛࠶ࡿࠋ⛒⛯ᨭฟ࣏࣮ࣞࢺࢆබ㛤ࡍࡿᕞ ᨻᗓࡣቑ࠼࡚࠾ࡾ㸪࣓࡛ࣜ࢝ࡣᕞᨻᗓࡼࡿ⛒⛯ᨭฟ࣏࣮ࣞࢺࡢබ㛤ࡀᚎࠎᾐ㏱ࡋ࡚࠸ࡿࡇࡀศ ࡿࠋ ⾲ 1 ࡣ㸪ධᡭ࡛ࡁࡓ⛒⛯ᨭฟ࣏࣮ࣞࢺࡢ࠺ࡕ㸪᭱᪂ྕࡢࢱࢺ࣮ࣝ࣌ࢪᩘࡶ♧ࡋ࡚࠸ࡿࠋ୍ᴫ࣌ ࣮ࢪᩘࡀከࡅࢀࡤࡼ࠸࠸࠺ࡇ࡛ࡣ࡞࠸ࡀ㸪࣮࣌ࢪᩘࡢከࡉࡣ㸪⛒⛯ᨭฟ࣏࣮ࣞࢺࡢᕞᨻᗓࡢែᗘࢆ ⾲⌧ࡍࡿࡶࡢࡔ⪃࠼ࡽࢀࡿࠋ࣮࣌ࢪᩘࡢከ࠸⛒⛯ᨭฟ࣏࣮ࣞࢺࡣ㸪୍⯡ఫẸࡀㄞࡴࡇࢆព㆑ࡋ࡚ᖹ᫆ ࡞ゝⴥࡸ⾲⌧࡛᭩ࢀ࡚࠸ࡿࡇࡀከࡃ㸪⛒⛯ᨭฟࡢ≧ἣࢆఏ࠼ࡿࡇࡀ㸪ఫẸࡢㄝ᫂㈐௵ࡔ࠸࠺ㄆ ㆑ࢆࡶࡗ࡚࠸ࡿࡇࡀศࡿࠋ ᭱ࡢ࣮࣌ࢪᩘࡣࣝࢪࢼᕞࡢ 406 ࣮࣌ࢪ㸪⥆࠸࡚࣮ࣟࢻࣛࣥࢻᕞࡢ 399 ࣮࣌ࢪ࡛࠶ࡾ㸪᭱ᑡࡢ ࣮࣌ࢪᩘࡣࢿࣈࣛࢫ࢝ᕞࡢ 7 ࣮࣌ࢪ࡛࠶ࡿ10)ࠋࡇࢀࡔࡅ࣮࣌ࢪᩘᕪࡀ࠶ࡿ࡞ࢀࡤ㸪ࡑࡢෆᐜࡶࡁ ࡞ᕪࡀ࠶ࡿࠋ ᐇ㝿㸪⛒⛯ᨭฟ࣏࣮ࣞࢺࡢෆᐜࡣ㸪ᕞᨻᗓࡼࡗ࡚ࡁࡃ␗࡞ࡿࠋ⛒⛯ᨭฟ࣏࣮ࣞࢺࡣ㸪ໟᣓⓗ࡞ෆᐜ ࡛࠶ࡿᚲせࡀ࠶ࡿࠋ࣓ࣜ࢝ࡢᕞᨻᗓࡀࡶࡘ௦⾲ⓗ࡞ᕞ⛯ࡣ㸪ୖ⛯࣭⏝⛯㸪ಶேᡤᚓ⛯㸪ἲேᡤᚓ ⛯㸪㈈⏘⛯ࡀ࠶ࡿࡀ㸪⛒⛯ᨭฟ࣏࣮ࣞࢺࡣ㸪ࡍ࡚ࡢᕞ⛯ࢆ⥙⨶ࡍࡿࡇࡀᮃࡲࡋ࠸ࠋ ࡋࡋ࡞ࡀࡽ㸪࣓ࣜ࢝ࡢᕞᨻᗓࡀ⛒⛯ᨭฟ࣏࣮ࣞࢺࢆබ㛤ࡋ࡚࠸ࡿࡋ࡚ࡶ㸪ࡍ࡚ࡢᕞ⛯ࡢሗࡀ ⥙⨶ࡉࢀ࡚࠸ࡿࢃࡅ࡛ࡣ࡞࠸ࠋࡑࡇ࡛㸪Web ୖ࡛ධᡭࡋࡓ᭱᪂ࡢ⛒⛯ᨭฟ࣏࣮ࣞࢺࢆ⏝࠸࡚㸪ࡢᕞ⛯ࡢ ⛒⛯ᨭฟࡘ࠸࡚㸪⛯ࣟࢫࡀሗ࿌ࡉࢀ࡚࠸ࡿࡘ࠸࡚ㄪࡿࡇ࡛㸪ሗබ㛤ࡢ⛬ᗘࢆ ࡿࡇࡋ ࡓࠋࡑࡢ⤖ᯝࡀ⾲ 2 ࡛࠶ࡿࠋ ⾲ 2 ࠶ࡿࡼ࠺㸪ୖ⛯࣭⏝⛯ࡣ 7 ᕞ㸪ಶேᡤᚓ⛯ࡣ 9 ᕞ㸪ἲேᡤᚓ⛯ࡣ 6 ᕞ㸪㈈⏘⛯ࡣ 15 ᕞ࠾ ࠸࡚㸪⛯ࣟࢫࡀ♧ࡉࢀ࡚࠸࡞࠸ࠋࡲࡓ㸪ࢿࣈࣛࢫ࢝ᕞ㸪ࢧ࢘ࢫ࢝ࣟࣛࢼᕞ㸪ࣂ࣮ࢪࢽᕞ࡛ࡣୖ⛯࣭ ⏝⛯ࡢࡳ㸪ࢽ࣮ࣗࣁࣥࣉࢩ࣮ࣕᕞ࡛ࡣἲேᡤᚓ⛯ࡢࡳ㸪⛯ࣟࢫࡀ♧ࡉࢀ࡚࠾ࡾ㸪ࡢᕞ⛯ࡘ࠸࡚ࡣ ሗ࿌ࡀ࡞ࡉࢀ࡚࠸࡞࠸ࠋࡍ࡚ࡢᕞ⛯ࢆ⥙⨶ࡋ࡚࠸ࡿᕞᨻᗓࡣ㸪Web ୖࡽධᡭ࡛ࡁࡓ 47 ᕞࡢ࠺ࡕ 21 ᕞ ␃ࡲࡗ࡚࠸ࡿࠋ ࡉࡽ⾲ 2 ࡢྑ➃ࡣ㸪⛒⛯ᨭฟ࣏࣮ࣞࢺ㸪⛯ࣟࢫࡢぢ✚ࡶࡾ㸦ᑗ᮶᥎ィ㸧ࡀ♧ࡉࢀ࡚࠸ࡿ࠺ ࡘ࠸࡚ࡶ㸪ۑ࡛⾲♧ࡋ࡚࠸ࡿࠋ⛯ࣟࢫࡢぢ✚ࡶࡾࡀ㔜せ࡞ࡢࡣ㸪⛒⛯ᨭฟ࣏࣮ࣞࢺࢆண⟬ྠ ➼ぢ࡚࠸ࡿ࠺ࡢ୍ᐃࡢᇶ‽࡞ࡿࡽ࡛࠶ࡿࠋண⟬࠾࠸࡚㸪┤᥋ᨭฟ࡛࠶ࡿṓฟࡣ㸪ᙜ↛࡞ࡀ ࡽぢ✚ࡶࡾ࡛࠶ࡿࠋࡇࢀྠࡌࡼ࠺㸪ࠕ㞃ࢀࡓ⿵ຓ㔠࡛ࠖ࠶ࡿ⛒⛯ᨭฟࡘ࠸࡚ࡶ㸪ぢ✚ࡶࡾࢆ♧ࡍࡇ ࡛㸪㏻ᖖࡢண⟬ྠᵝᢅ࠾࠺ࡍࡿពᅗࢆ࠺ࡀ࠺ࡇࡀ࡛ࡁࡿࠋ 10) ⾲ 1 ࡛ࡣ࣌ࣥࢩࣝࣂࢽᕞࡀ975 ࣮࣌ࢪ࡛᭱ࡔࡀ㸪ࡇࢀࡣண⟬ࡢ㈨ᩱࡢయࡢ࣮࣌ࢪᩘ࡞ࡗ࡚࠸ࡿࠋࡲࡓ㸪ࢧ࢘ࢫ࢝ࣟࣛࢼᕞࡢ FY2012-2013 ࡢୖ⛯㛵ࡍࡿ⛒⛯ᨭฟࡢ⾲ࡣ 3 ࣮࣌ࢪ␃ࡲࡗ࡚࠸ࡿࠋ
⾲ 2 ࣓ࣜ࢝ᕞᨻᗓ࠾ࡅࡿ⛒⛯ᨭฟ࣏࣮ࣞࢺࡢሗබ㛤ࡢ⛬ᗘ ᕞ ୖ⛯࣭⏝⛯ ಶேᡤᚓ⛯ ἲேᡤᚓ⛯ ㈈⏘⛯ ぢ✚ࡶࡾ ࣛࣂ࣐ᕞ 㸫 㸫 㸫 㸫 㸫 ࣛࢫ࢝ᕞ
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ࢧ࢘ࢫࢲࢥࢱᕞ 㸫 㸫 㸫 㸫 㸫 ࢸࢿࢩ࣮ᕞż
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࣑࣡࢜ࣥࢢᕞ 㸫 㸫 㸫 㸫 㸫ὀ㸧ୖ⛯࣭⏝⛯ࡣ sales and use tax㸦ࡲࡓࡣ sales tax㸧㸪ಶேᡤᚓ⛯ࡣ personal income tax㸦ࡲࡓࡣ individual income tax㸧㸪ἲேᡤᚓ⛯ࡣ
corporate income tax㸦ࡲࡓࡣ business tax㸧㸪㈈⏘⛯ࡣ property tax ࢆ㸪ࡑࢀࡒࢀࡢᕞᨻᗓࡢ⛒⛯ᨭฟ࣏࣮ࣞࢺ࠾࠸᳨࡚⣴ࡋ㸪⛯ࣟࢫ ࡢ㔠㢠ࡀ♧ࡉࢀ࡚࠸ࡿሙྜࡣۑ㸪᳨⣴ࡋ࡚ࡶࣄࢵࢺࡋ࡞࠸ሙྜࡣࡋุ࡚᩿ࡋ࡚࠸ࡿࠋ
⾲ 2 ࡛ࡣ㸪ۑࡘ࠸࡚ࡣ⛯ࣟࢫࡢぢ✚ࡶࡾࡀ♧ࡉࢀ࡚࠸ࡿ⛒⛯ᨭฟ࣏࣮ࣞࢺ࡛࠶ࡾ㸪ࡣ㐣ཤࡢ⛯ ࣟࢫࡢሗ࿌␃ࡲࡗ࡚࠸ࡿࡶࡢ࡛࠶ࡿࠋ47 ᕞࡢ࠺ࡕ㸪27 ᕞࡢ⛒⛯ᨭฟ࣏࣮ࣞࢺ࡛⛯ࣟࢫࡢぢ✚ࡶࡾࡀ♧ ࡉࢀ࡚࠸ࡿࡀ㸪ࡍ࡚ࡢᕞᨻᗓࡢ⛒⛯ᨭฟ࣏࣮ࣞࢺ࠾࠸࡚㸪ぢ✚ࡶࡾࡀ♧ࡉࢀ࡚࠸ࡿࢃࡅ࡛ࡣ࡞࠸ࠋ ௨ୖࡢࡼ࠺㸪⛒⛯ᨭฟ࣏࣮ࣞࢺࡢඛ㐍ᅜ࡛࠶ࡿ࣓࡛ࣜ࢝ࡣ㸪ࢇࡢᕞᨻᗓࡀ⛒⛯ᨭฟ࣏࣮ࣞࢺ ࢆබ⾲ࡋ࡚࠸ࡿࡇࡀศࡗࡓࡀ㸪ࡑࡢෆᐜࡣ⃰ῐࡀ࠶ࡿࠋࡇࡢ⤖ᯝ㸪࣓ࣜ࢝ᕞᨻᗓࡢ⛒⛯ᨭฟ࣏ࣞ ࣮ࢺࢆᶓ᩿ⓗศᯒࡍࡿࡇࡣᅔ㞴࡛࠶ࡾ㸪ࡇࡢⅬࡣㄢ㢟࡛࠶ࡿࠋࡣ࠸࠼㸪࠸ࡲࡔ⛒⛯ᨭฟ࣏࣮ࣞࢺ ࡀసᡂࡉࢀ࡚࠸࡞࠸᪥ᮏࡢᆅ᪉⮬యࡢ⌧≧ࢆ⪃࠼ࢀࡤ㸪࣓ࣜ࢝ࡢᕞᨻᗓࡣ㈈ᨻࡢ㏱᫂ᛶࡢほⅬࡽ୍ ṌࡶṌࡶ๓㐍ࢇ࡛࠸ࡿ࠸࠼ࡼ࠺ࠋ
㸲㸬ᨻᗓ⛯ไㄪᰝࡢ⟅⏦⛒≉㏱᫂ἲࡳࡿᆅ᪉⛯ࡢ⛯㈇ᢸ㍍ῶᥐ⨨ࡢ
ᢅ࠸
࣓࡛ࣜ࢝ࡣᕞᨻᗓ࠾࠸࡚ࡶ⛒⛯ᨭฟ࣏࣮ࣞࢺࡀබ㛤ࡉࢀࡿࡇ࡛㸪ᕞ⛯࠾ࡅࡿ⛒⛯ᨭฟࢆࢥࣥࢺ ࣮ࣟࣝࡋࡼ࠺ࡋ࡚࠸ࡿࠋ୍᪉㸪᪥ᮏࡢᆅ᪉⮬యࡣ㸪࣓ࣜ࢝ࡢ⛒⛯ᨭฟ࣏࣮ࣞࢺ┦ᙜࡍࡿ࣏࣮ࣞ ࢺࡣᏑᅾࡋ࡞࠸ࠋࡑࢀ࡛ࡣ᪥ᮏ࡛ࡣ㸪ࡢࡼ࠺ࡋ࡚ᆅ᪉⛯ࡢ⛯㈇ᢸ㍍ῶᥐ⨨ࢆࢥࣥࢺ࣮ࣟࣝࡋࡼ࠺ࡋ ࡚ࡁࡓࡢࡔࢁ࠺ࠋ ᅜ⛯ࡢ⛒⛯≉ูᥐ⨨ࡘ࠸࡚ࡣ㸪ᨻᗓ⛯ไㄪᰝࡢ⟅⏦ࡀ㸪⇕ᚰᢚไࡋࡼ࠺ࡋ࡚ࡁࡓ⤒⦋ࡀ࠶ࡿࠋ ࡑࡇ࡛ᮏ⠇࡛ࡣ㸪ࡇࢀࡲ࡛ࡢᨻᗓ⛯ไㄪᰝࡢ⟅⏦ࡀ㸪ᆅ᪉⛯ࡢ⛯㈇ᢸ㍍ῶᥐ⨨ࢆࡢࡼ࠺ᢅࡗ࡚ࡁࡓ ࡢࢆㄞࡳゎࡃసᴗࢆ⾜࠺ࠋࡑࡢᚋ㸪⌧ᅾࡢ⛒≉㏱᫂ἲ࠾ࡅࡿᆅ᪉⛯ࡢ⛯㈇ᢸ㍍ῶᥐ⨨ࡢᢅ࠸ࡘ࠸ ࡚ࡶ᳨ウࡍࡿࠋ ᅜ⛯ࡢ⛒⛯≉ูᥐ⨨ࡘ࠸࡚ࡣ㸪➨ḟୡ⏺ᡓࡢ⤊ᡓ㛫ࡶ࡞࠸⮫⛯ไㄪᰝ㸦1951㸧࠾࠸࡚㸪ࡍ ࡛ᩚ⌮ࡢᚲせᛶࡢၥ㢟ᥦ㉳ࡀ࡞ࡉࢀ࡚࠸ࡿࠋࡑࡢၥ㢟ព㆑ࡢᴫせࢆࡲࡵࡿ㸪ḟࡢ㏻ࡾ࡛࠶ࡿࠋ ⛯ไࡣ㸪ศ࡞ṓධࢆ⬟⋡ⓗࡶࡓࡽࡋ㸪ᅜẸ⤒῭ࡢⓎᒎࢆ㜼ᐖࡏࡎ㸪㈇ᢸࡀබᖹ࡞ࡽ࡞ࡅࢀࡤ࡞ࡽ ࡞࠸ࠋࡇࢀࡽࡢせㄳྜ⮴ࡍࡿࡼ࠺㸪⛯ไࢆᵓ⠏ࡍࡿᚲせࡀ࠶ࡿࡀ㸪⤒῭ᨻ⟇ⓗせㄳࡢࡓࡵ㸪✀ࠎࡢ ≉ูᥐ⨨ࡀᏑᅾࡋ࡚࠸ࡿࠋࡇࢀࡀ⛒⛯≉ูᥐ⨨࡛࠶ࡿࡀ㸪࠶ࡲࡾከࡃࡢ≉ูᥐ⨨ࡀᏑᅾࡍࡿࡇࡣ㸪බ ᖹᛶ⡆⣲ᛶࢆ㜼ᐖࡍࡿࡇ࡞ࡿࠋ ༙ୡ⣖௨ୖࡶ๓ࡢ 1951 ᖺ࠾࠸࡚㸪ࡍ࡛⛒⛯≉ูᥐ⨨ࡣၥ㢟どࡉࢀ࡚࠸ࡓࠋ⮫⛯ไㄪᰝ㸦1951㸧 ࡣ㸪㸦1㸧ᨻ⟇┠ⓗ⛒⛯≉ูᥐ⨨┤᥋ᨭฟࡢࡕࡽࡀᮃࡲࡋ࠸ࢆ᳨ウࡍࡿࡁ㸪㸦2㸧⛒⛯≉ูᥐ⨨ࡢ බᖹᛶࡘ࠸᳨࡚ウࡍࡁ㸪㸦3㸧㈈※ࡢࡡࢇฟࡢࡓࡵࡶ⛒⛯≉ูᥐ⨨ࡢᩚ⌮ࡀᚲせ㸪㸦4㸧⛒⛯≉ูᥐ⨨ ࡀ⛯ไࢆ」㞧ࡉࡏ㸪ᇳ⾜ࢆࡋ࡚࠸ࡿࡢ࡛ࡣ࡞࠸㸪㸦5㸧㐺⏝ᮇ㝈ࡀษࢀࡿ⛒⛯≉ูᥐ⨨ࡣ᳨ ウࡍࡁ㸪࠸ࡗࡓ 5 ࡘࡢㄽⅬࢆᥦ♧ࡋ࡚࠸ࡿࠋ⌧ᅾࡢ⛒⛯≉ูᥐ⨨ࡀᢪ࠼ࡿㄽⅬࢇኚࢃࡗ࡚࠸ ࡞࠸ࠋ ࡣ࠸࠼㸪⮫⛯ไㄪᰝ㸦1951㸧ࡢグ㏙ࡣ㸪ᅜ⛯ࡢ⛒⛯≉ูᥐ⨨ࢆᛕ㢌⨨ࢀࡓࡶࡢ࡛࠶ࡾ㸪ᆅ᪉ ⛯ࡢ⛯㈇ᢸ㍍ῶᥐ⨨ࡘ࠸࡚ࡢゝཬࡣぢࡽࢀ࡞࠸ࠋᆅ᪉⛯㛵ࡍࡿグ㏙ࡣ㸪9 ᖺᚋࡢ⛯ไㄪᰝ㸦1960㸧 ࡲ࡛ᚅࡘࡇ࡞ࡿࠋ⛯ไㄪᰝ㸦1960㸧ࡣ㸪ᅜ⛯ࡢ⛒⛯≉ูᥐ⨨ࡢᩚ⌮ྜ⌮ࡘ࠸࡚ᙉㄪࡋࡓࡢࡕ ࠕࡲࡓ㸪ᆅ᪉⛯࠾ࡅࡿ≉ูᥐ⨨ࡘ࠸࡚ࡶ㸪ᅜ⛯୪⾜ࡋ࡚ྠᵝࡢ᳨ウࡀᚲせ࡛࠶ࡿࠖࡢゝཬࡀ࠶ ࡿࠋࡇࡢ୍ᩥࡇࡑࡀ㸪⛯ไㄪᰝࡢ⟅⏦ࡀᆅ᪉⛯ࡢ⛯㈇ᢸ㍍ῶᥐ⨨ࡘ࠸࡚㸪ึࡵ࡚ゐࢀࡓᩥ❶࡛࠶ࡗࡓࠋ ࡑࡢᚋ㸪⛯ไㄪᰝࡢ⟅⏦ࡣ㸪ẖᖺࡢࡼ࠺ᅜ⛯ࡢ⛒⛯≉ูᥐ⨨㛵ࡍࡿᩚ⌮ྜ⌮ࡢᚲせᛶࡀᙉㄪࡉࢀࡿࡶࡢࡢ㸪ᆅ᪉⛯ࡢ⛯㈇ᢸ㍍ῶᥐ⨨ࡘ࠸࡚ࡢゝཬࡣ㸪ࢇぢࡽࢀ࡞࠸ࠋࡑࡢ࡞࡛㸪⛯ไㄪᰝ 㸦1964㸧ࡣၥ㢟Ⅼࢆⓗ☜ᣦࡋ࡚࠾ࡾ㸪ཧ⪃࡞ࡿࠋ ࡑࡢ⟠ᡤࢆᩥᘬ⏝ࡍࢀࡤ㸪ࠕᆅ᪉⛯࠾ࡅࡿ㠀ㄢ⛯㍍ῶ➼ࡢᥐ⨨ࡣ㸪ᆅ᪉⛯࠾࠸࡚⊂⮬ᐃࡵࡽࢀ ࡚࠸ࡿࡶࡢᅜࡢ⛒⛯≉ูᥐ⨨ࡀࡑࡢࡲࡲ⮬ືⓗᆅ᪉⛯ᙳ㡪ࡋ࡚㠀ㄢ⛯㸪㍍ῶ➼ࡢᥐ⨨ࡀㅮࡌࡽࢀ࡚ ࠸ࡿࡇ࡞ࡿࡶࡢࡀ࠶ࡿࠋࡇࢀࡽࡢ㠀ㄢ⛯㸪㍍ῶ➼ࡢᥐ⨨ࡣ㸪୍⯡ᆅ᪉⛯ࡘ࠸࡚ࡣ≉ᆅᇦෆࡢ㈇ ᢸࡢබᖹࢆᅗࡿᚲせࡽ㸪࡛ࡁࡿ㝈ࡾࡑࡢᩚ⌮ྜ⌮ࢆᅗࡿࡁ࡛࠶ࡾ㸪≉ᅜࡢ⛒⛯≉ูᥐ⨨ࡀ⮬ືⓗ ᆅ᪉⛯ᙳ㡪ࡍࡿࡇࡣᅇ㑊ࡍࡿࡇࡍࡁ࡛࠶ࡿࠋࠖ࠶ࡿࠋ ࡇࡢᩥ❶ࡽ㸪ᆅ᪉⛯ࡣ㸪ࡁࡃศࡅ࡚ 2 ✀㢮ࡢ⛯㈇ᢸ㍍ῶᥐ⨨ࡀ࠶ࡿࡇࡀศࡿࠋࡍ࡞ࢃࡕ㸪1㸧 ࠕᆅ᪉⛯࠾࠸࡚⊂⮬ᐃࡵࡽࢀ࡚࠸ࡿࡶࡢࠖ㸪2㸧ࠕᅜࡢ⛒⛯≉ูᥐ⨨ࡀࡑࡢࡲࡲ⮬ືⓗᆅ᪉⛯ᙳ㡪ࡋ ࡚㠀ㄢ⛯㸪㍍ῶ➼ࡢᥐ⨨ࡀㅮࡌࡽࢀ࡚࠸ࡿࡇ࡞ࡿࡶࡢ࡛ࠖ࠶ࡿࠋ 1㸧ࠕᆅ᪉⛯࠾࠸࡚⊂⮬ᐃࡵࡽࢀ࡚࠸ࡿࡶࡢࠖࡘ࠸࡚ࡣ㸪ᆅ᪉⮬యࡀ᮲ࡼࡗ࡚ᐃࡵࡿࡇࡀ ࡛ࡁࡿࠋᆅ᪉⛯ἲࡼࢀࡤ㸪ᆅ᪉⛯ࡢῶචᥐ⨨ࢆㅮࡌࡿࡇࡀ࡛ࡁࡿሙྜࡣ㸪ࡁࡃ 2 ࡘศࡅࡽࢀࡿࠋ ➨୍ࡣࠕኳ⅏ࡑࡢ≉ู࡞ࡢ࠶ࡿሙྜ࡛ࠖ࠶ࡾ㸪ࡓ࠼ࡤ㸪㟈⅏㸪㢼⅏ᐖ㸪ⅆ⅏ࡑࡢࡢ⅏ᐖࡼࡾ㸪 ⣡⛯⪅ࡀࡑࡢ㈈⏘ࡘ࠸࡚⏒࡞ᦆኻࢆ⿕ࡗࡓሙྜ࡛࠶ࡿࠋ➨ࡣࠕ㈋ᅔᅉࡾ⏕άࡢࡓࡵබ⚾ࡢᢇຓࢆ ཷࡅࡿ⪅࡛ࠖ࠶ࡾ㸪ࡓ࠼ࡤ㸪⏕άಖㆤἲࡢつᐃࡼࡿಖㆤ࡞ࡢබⓗᢇຓࢆཷࡅ࡚࠸ࡿ⪅ࡸ㸪බⓗᢇຓ ‽ࡌࡓᢇຓ㸦ࡓ࠼ࡤ♫ᴗᅋయࡼࡿᢇຓ㸧ࢆཷࡅ࡚࠸ࡿ⪅࡛࠶ࡿࠋ➨୕ࠕࡑࡢ≉ูࡢࡢ ࠶ࡿ⪅࡛ࠖ࠶ࡾ㸪ኳ⅏ࡸ㈋ᅔࡣ␗࡞ࡿ࡛ᢸ⛯ຊࢆ႙ኻࡋࡓ⪅ࡸ㸪ᨻ⟇ⓗῶචࡢᚲせᛶࡀ࠶ࡿ⪅ࡀ ヱᙜࡍࡿࠋ 2㸧ࠕᅜࡢ⛒⛯≉ูᥐ⨨ࡀࡑࡢࡲࡲ⮬ືⓗᆅ᪉⛯ᙳ㡪ࡋ࡚㠀ㄢ⛯㸪㍍ῶ➼ࡢᥐ⨨ࡀㅮࡌࡽࢀ࡚࠸ࡿࡇ ࡞ࡿࡶࡢࠖࡘ࠸࡚ࡣ㸪ᅜࡢ⛒⛯≉ูᥐ⨨㐃ືࡍࡿࡶࡢ࡛࠶ࡿࡇࡽ㸪ᅜࡀ㛵ᚰࢆࡶࡗ࡚ᑐᛂࡍ ࡿࡁ࡛࠶ࡿࠋࡋࡋ࡞ࡀࡽ㸪ᅜ⛯ࡢ⛒⛯≉ูᥐ⨨ẚ㸪ᆅ᪉⛯ࡢ⛒⛯≉ูᥐ⨨➼ࡢᨻᗓ⛯ไㄪᰝ ࡢ⟅⏦ࡢ㛵ᚰᗘྜ࠸ࡣప࠸ࡼ࠺ឤࡌࡽࢀࡿ11)ࠋ 2013 ᖺࡼࡾ㸪⛒≉㏱᫂ἲࡼࡗ࡚㸪ᅜ⛯ࡣࠕ⛒⛯≉ูᥐ⨨ࡢ㐺⏝ᐇែㄪᰝࡢ⤖ᯝ㛵ࡍࡿሗ࿌᭩ࠖ㸪 ᆅ᪉⛯ࡣࠕᆅ᪉⛯࠾ࡅࡿ⛯㈇ᢸ㍍ῶᥐ⨨➼ࡢ㐺⏝≧ἣ➼㛵ࡍࡿሗ࿌᭩ࠖࡀᥦ♧ࡉࢀ࡚࠸ࡿࠋࡋࡋ࡞ ࡀࡽ㸪ᅜ⛯㛵ࡍࡿ๓⪅ࡢᑐ㇟ࡣ⏘ᴗᨻ⟇➼ࡢ≉ᐃ┠ⓗࢆࡶࡘἲே⛯㛵ಀࡢ⛒⛯≉ูᥐ⨨㝈ᐃࡉࢀ࡚࠾ ࡾ㸪࣓࡛ࣜ࢝⪃࠼ࡽࢀ࡚࠸ࡿ⛒⛯ᨭฟࡽぢࢀࡤ⠊ᅖࡀ⊃࠸ࠋࡲࡓ㸪ᆅ᪉⛯㛵ࡍࡿᚋ⪅ࡣ㸪᪥ᮏయ ࡢ࣐ࢡࣟࡢ⛯㈇ᢸ㍍ῶᥐ⨨➼ࢆᑐ㇟ࡋ࡚࠸ࡿࡶࡢࡢ㸪ᆅ᪉⮬యࡈࡢሗࡣᥦ౪ࡉࢀ࡚࠸࡞࠸ࠋᙜ↛ ࡞ࡀࡽ㸪1㸧ࠕᆅ᪉⛯࠾࠸࡚⊂⮬ᐃࡵࡽࢀ࡚࠸ࡿࡶࡢࠖࡣ♧ࡉࢀ࡚࠸࡞࠸ࠋ ࡉࡽゝ࠼ࡤ㸪ࡇࢀࡽ 2 ࡘࡢࠕሗ࿌᭩ࠖࡣ㸪࠶ࡃࡲ࡛ࠕ㐺⏝ᐇែࠖࡲࡓࡣࠕ㐺⏝≧ἣࠖࡢㄪᰝ࡛࠶ࡗ࡚㸪 ᚲࡎࡋࡶ⛯ࣟࢫࡀヨ⟬ࡉࢀ࡚࠸ࡿࢃࡅ࡛ࡣ࡞࠸ࠋ⛒⛯ࡼࡗ࡚ࡣ㸪㐺⏝ࡉࢀࡿᡤᚓ㔠㢠㸪⛯㢠᥍㝖㢠㸪 ൾ༷㝈ᗘ㢠㸪ᦆ㔠⟬ධ㢠㸪ㄢ⛯ᶆ‽࡞ࡀ♧ࡉࢀ࡚࠾ࡾ㸪ᑻᗘࡢ⤫୍ࡀ࡞ࡉࢀ࡚࠸࡞࠸ࠋࡲࡓ㸪ࠕሗ࿌᭩ࠖ ࡣ㐣ཤࡢ⛒⛯≉ูᥐ⨨ࡲࡓࡣ⛯㈇ᢸ㍍ῶᥐ⨨➼ࡢ㐺⏝ᐇ⦼ࢆ♧ࡋ࡚࠾ࡾ㸪ᑗ᮶ࡢ㐺⏝ࡀࡢࡼ࠺࡞ࡿ ࢆ♧ࡋ࡚࠸ࡿࢃࡅ࡛ࡣ࡞࠸ࠋ ࡋࡓࡀࡗ࡚㸪⛒≉㏱᫂ἲࡼࡿ 2 ࡘࡢࠕሗ࿌᭩ࠖࡣ㸪㈈ᨻࡢ㏱᫂ࡣᐤࡋ࡚࠸ࡿࡶࡢࡢ㸪ᅜẸ࡞ ࠸ࡋఫẸࡢㄝ᫂㈐௵ண⟬⦅ᡂࣉࣟࢭࢫࢆព㆑ࡍࡿ࣓ࣜ࢝ᕞᨻᗓࡢ⛒⛯ᨭฟ࣏࣮ࣞࢺࡣ㸪␗࡞ࡿ ⨨࠶ࡿ⪃࠼ࡽࢀࡿࠋ 11) ᅜ⛯ࡢ⛒⛯≉ูᥐ⨨ࡘ࠸࡚㸪ᨻᗓ⛯ไㄪᰝࡢ⟅⏦ࡣẖᖺ࡞ࡾࡢ⣬㠃ࢆࡗ࡚ᨵ㠉ࡢᚲせᛶࢆᙉㄪࡋ࡚࠸ࡿࡀ㸪ᆅ᪉⛯ࡢ⛯㈇ᢸ㍍ῶᥐ ⨨➼ࡘ࠸࡚ࡣゝཬࡀ࡞࠸ᖺࡢ⟅⏦ࡶከ࠸ࠋ
5㸬㜰ᕷ࠾ࡅࡿᕷ⛯ࡢῶචᥐ⨨ぢ┤ࡋ
๓㏙ࡢ㏻ࡾ㸪ᆅ᪉⛯ࡢ⛯㈇ᢸ㍍ῶᥐ⨨➼ࡣ㸪1㸧ࠕᆅ᪉⛯࠾࠸࡚⊂⮬ᐃࡵࡽࢀ࡚࠸ࡿࡶࡢࠖࡀ࠶ࡾ㸪 ࡇࡢ✀ࡢ⛯㈇ᢸ㍍ῶᥐ⨨ࡘ࠸࡚ࡣ㸪ಶࠎࡢᆅ᪉⮬యࡀᑐᛂࡍࡿᚲせࡀ࠶ࡿࠋ࣓ࣜ࢝ᕞᨻᗓࡢ⛒⛯ᨭ ฟ࣏࣮ࣞࢺࡀᥖࡆࡿ⌮ᛕ㏆࠸ၥ㢟ព㆑ࢆࡶࡕ㸪ᆅ᪉⛯ࡢῶචᥐ⨨ࡘ࠸࡚ぢ┤ࡋࢆ⾜ࡗ࡚ࡁࡓᆅ᪉⮬ య㜰ᕷࡀ࠶ࡿࠋ㜰ᕷࡢྲྀࡾ⤌ࡳࡣ㸪ࡢᆅ᪉⮬యࡢཧ⪃࡞ࡿ⪃࠼ࡽࢀࡿࡓࡵ㸪ᮏ⠇࡚ᴫせ ࢆ⤂ࡋࡼ࠺ࠋ 㜰ᕷ㈈ᨻᒁࡣ㸪2012 ᖺᗘࡢᕷᨻᨵ㠉ࣉࣛࣥ࠾࠸࡚㸪ࠕ㞃ࢀࡓᨭࡸぢ࠼ࡃ࠸ᨭࡢ㝖ࠖࢆᥖࡆ㸪 ࠕᕷ⛯ཬࡧ⏝ᩱ➼ࡢῶචᥐ⨨ࡢぢ┤ࡋࠖࢆ⾜࠺ࡋࡓࠋ㜰ᕷ㸦2012㸧ࡢෑ㢌ࡣၥ㢟ព㆑ࡀḟࡢࡼ࠺ ᭩ࢀ࡚࠸ࡿࠋ 㔜せ࡞⟠ᡤࢆᘬ⏝ࡍࢀࡤ㸪ࠕᕷ⛯ࡢῶචᥐ⨨㸪≉බ┈ୖࡢᚲせᛶࡽㅮࡌࡽࢀࡿῶචᥐ⨨ࡣ᪉ᑐࢆኚ࠼ ࡓ㈈ᨻᨭ࡛࠶ࡾ㸪┤᥋ᨭฟ࡛࠶ࡿ⿵ຓ㔠ྠࡌຠᯝࢆ᭷ࡋ࡚࠸ࡲࡍࡀ㸪ࡇࢀࡲ࡛ࡑࡢຠᯝࡘ࠸࡚⿵ຓ 㔠➼ྜࢃࡏ᳨࡚ドࡉࢀࡿࡇࡣ࠶ࡾࡲࡏࢇ࡛ࡋࡓࠋࡲࡓ㸪ண⟬⤌ࡳ㎸ࡲࢀ࡚࠸ࡿ⿵ຓ㔠➼ẚ㸪ண ⟬⤌ࡳ㎸ࡲࢀ࡚࡞࠸ῶචᥐ⨨ࡣ㸪ࡑࡢ㏱᫂ᛶࡀప࠸ࡢᣦࡀ࠶ࡾࡲࡍࠋࡇࡢࡼ࠺࡞≧ἣࢆཷࡅ㸪ᕷᨻ ᨵ㠉ࣉ࣭ࣛࣥࢡࢩࣙࣥࣉࣛࣥ⦅࠾࠸࡚ࡣ㸪ࠕ㞃ࢀࡓᨭࡸぢ࠼ࡃ࠸ᨭࡢ㝖ࠖࡋ࡚㸪ࠕᕷ⛯ཬࡧ ⏝ᩱ➼ࡢῶචᥐ⨨ࡢぢ┤ࡋࠖࢆᥖࡆ㸪ࠕᕷ⛯ࡢῶචᥐ⨨ཬࡧື⏘ࡢ⏝ᩱࡸ㈚ᩱࡢῶචᥐ⨨ࢆ㏻ࡌࡓ ㈈ᨻⓗᨭࡘ࠸࡚㸪ᨭࡢ┠ⓗῶච㢠㸦ᨭ㢠㸧ࢆぢ࠼ࡿࡍࡿࡶ㸪ࡑࡢᚲせᛶࢆⅬ᳨ࡋ㸪 ࢮ࣮ࣟ࣋ࢫࡢぢ┤ࡋࢆ⾜࠺ࠖ࠶ࡿࠋ ලయⓗ࡞ྲྀࡾ⤌ࡳࡣ㸪ࠕձᕷ⛯ಀࡿῶචᥐ⨨ཬࡧື⏘ࡢ⏝ᩱ➼ࡢῶචᥐ⨨ࡘ࠸࡚㸪ῶච㸦㈈ᨻⓗ ᨭ㸧ࡢ┠ⓗῶච㢠㸦ᨭ㢠㸧ࢆබ⾲ࡍࡿࠋղῶච㸦㈈ᨻⓗᨭ㸧ࡢᚲせᛶࢆⅬ᳨ࡍࡿࡶ㸪ࡑ ࡢຠᯝࢆ᳨ドࡋ㸪࣭ᕷ⛯ࡢῶචࡘ࠸࡚ࡣᗫṆࢆཎ๎ぢ┤ࡍࠋ࣭ື⏘ࡢ⏝ᩱ➼ࡘ࠸࡚ࡣῶචࡢᗫṆ ࡸ᭱㐺ࢆᅗࡿ࡛ࠖ࠶ࡿࠋ 㜰ᕷࡀᕷ⛯ࡢῶචᥐ⨨ࡢ┠ⓗῶච㢠ࢆබ⾲ࡍࡿどⅬࡣ㸪࣓ࣜ࢝ᕞᨻᗓࡢ⛒⛯ᨭฟ࣏࣮ࣞࢺྠࡌ ၥ㢟ព㆑ࡔゝ࠼ࡿࠋᐇ㝿㸪㜰ᕷ࡛ࡣ㸪ಶேᕷẸ⛯㸪ἲேᕷẸ⛯㸪㍍⮬ື㌴⛯㸪ᴗᡤ⛯㸪ᅛᐃ㈨⏘⛯࣭ 㒔ᕷィ⏬⛯ࡢῶචᥐ⨨ࡼࡿῶච㢠㸦⾜ᨻࢥࢫࢺ㸧ࡀබ㛤ࡉࢀࡿࡼ࠺࡞ࡗࡓࠋ 㜰ᕷ࡛ࡣ㸪ᕷ⛯ࡢῶචᥐ⨨ࡢぢ┤ࡋ࠾ࡅࡿᇶᮏⓗ࡞⪃࠼᪉ࡶᥦ♧ࡋ࡚࠸ࡿࠋ➨୍ Aࠕኳ⅏ࡑࡢ ≉ู࡞ࡢ࠶ࡿሙྜࠖ࠾ࡼࡧ Bࠕ㈋ᅔࡼࡾ⏕άࡢࡓࡵබ⚾ࡢᢇຓࢆཷࡅ࡚࠸ࡿሙྜࠖࡘ࠸࡚ࡣ㸪ῶ චࢆ⥅⥆ࡍࡿࡋࡓࠋ➨㸪Cࠕࡑࡢ≉ูࡢࡀ࠶ࡿሙྜࠖࡘ࠸࡚ࡣ㸪Cձࠕୖグ A㸪B ௨እࡢ ⏤࡛ᐈほⓗࡳ࡚ᢸ⛯ຊࢆ႙ኻࡋࡓሙྜࠖ Cղࠕබ┈ୖࡢᚲせࡀ࠶ࡿㄆࡵࡽࢀࡿሙྜࠖࡢ 2 ࡘศࡅ ࡚࠸ࡿࠋ⾲ 3 㜰ᕷࡢᕷ⛯ࡢῶච⌮⏤ูࡢῶච㢠㸦2011 ᖺᗘ ༢㸸༓㸧 ⛯┠ A ⅏ᐖῶච B ⏕άಖㆤ➼ Cձ ᢸ⛯ຊ⪃៖ Cղ බ┈ᛶ ྜィ ᅛᐃ㈨⏘⛯࣭㒔ᕷィ⏬⛯ 4,508 16,026 81,774 949,669 1,051,977 ಶேᕷẸ⛯ 1,658 18,260 61,104 0 81,022 ἲேᕷẸ⛯ 66,378 66,378 ㍍⮬ື㌴⛯ 0 21,809 21,809 ᴗᡤ⛯ 365,303 365,303 ྜィ 6,166 34,286 209,256 1,336,781 1,586,489 ഛ⪃㸧㜰ᕷ㸦2012㸧ࡼࡾᘬ⏝ࠋ ๓⪅ࡢ Cձࠕᢸ⛯ຊࢆ႙ኻࡋࡓሙྜࠖࡘ࠸࡚ࡣ㸪పᡤᚓ⪅ࡸ≉ᐃ㠀Ⴀἲே㸪බ┈♫ᅋἲே࣭㈈ᅋἲ ேࡘ࠸࡚ࡣ㸪ཎ๎ⓗῶචࢆ⥅⥆ࡋ㸪ࡑࡢࡣᗫṆࡲࡓࡣᇶ‽ࡢぢ┤ࡋࢆ⾜ࡗ࡚࠸ࡿࠋᚋ⪅ࡢ Cղࠕබ ┈ୖࡢᚲせࡀ࠶ࡿㄆࡵࡽࢀࡿሙྜࠖࡘ࠸࡚ࡣ㸪ཎ๎ⓗῶචࢆᗫṆࡋ࡚࠸ࡿࠋ௨ୖࡢ A㸪B㸪Cձ㸪C ղࡢῶච⌮⏤ἢࡗ࡚㸪2011 ᖺᗘࡢῶච㢠ࢆศ㢮ࡋࡓࡶࡢࡀ⾲ 3 ࡛࠶ࡿࠋ ࡋࡓࡀࡗ࡚㸪ぢ┤ࡋࡀ⾜ࢃࢀࡓࡢࡀ Cղࠕබ┈ୖࡢᚲせࡀ࠶ࡿㄆࡵࡽࢀࡿሙྜ࡛ࠖ࠶ࡿࠋ⾲ 3 ࠶ ࡿࡼ࠺ 2011 ᖺᗘᐇ⦼࡛ࡣ 1,336,781 ༓ࡔࡗࡓࡢࡀ㸪2013 ᖺᗘᙜึࡣ 536,605 ༓㸪2014 ᖺᗘᙜึࡣ 586,017 ༓㸪2015 ᖺᗘᙜึࡣ 562,010 ༓㸪2016 ᖺᗘᙜึࡣ 525,361 ༓ࡢࡼ࠺᥎⛣ࡋ࡚࠾ࡾ㸪ࡰ ༙ศࡢつᶍࡢῶචᥐ⨨ࡀぢ┤ࡉࢀࡓࠋ 㜰ᕷ࡛ࡣ㸪2012 ᖺࡢぢ┤ࡋ௨ᚋ㸪ẖᖺࡢண⟬ࡶ㸪ᕷ⛯ࡢῶචᥐ⨨ࡼࡿῶච㢠㸪ࡑࡋ࡚㐺⏝ ᮇ㝈ࡀ฿᮶ࡍࡿῶචᥐ⨨ࡢࣜࢫࢺࡀ㸪Web ୖ࡛බ㛤ࡉࢀ࡚࠸ࡿࠋḟᖺᗘࡢῶචᥐ⨨ࡢぢ㎸㢠ࡀண⟬ ࡶ♧ࡉࢀࡿࡇࡣ㸪ண⟬⦅ᡂࣉࣟࢭࢫࢆព㆑ࡋ࡚࠸ࡿࡇࡢ⌧ࢀ࡛ࡶ࠶ࡿࠋࡉࡽ㜰ᕷ࡛ࡣ㸪ῶච㢠 ࡢ⥲㢠ࡢࡳ࡞ࡽࡎ㸪≉ἲேࡘ࠸࡚ࡣ㸪ࡢἲேࡀࢀࡔࡅࡢῶචࢆཷࡅ࡚࠸ࡿࡢሗࡶබ㛤ࡋ࡚࠸ ࡿ12)ࠋ ࡇࡢࡼ࠺࡞ྲྀࡾ⤌ࡳࡣ㸪࣓ࣜ࢝ᕞᨻᗓࡼࡿ⛒⛯ᨭฟ࣏࣮ࣞࢺࡢබ㛤㸪┦ᙜࡢ㢮ఝᛶࢆࡶࡗ࡚ ࠾ࡾ㸪ࡢ᪥ᮏࡢᆅ᪉⮬యࡗ࡚ࡶཧ⪃࡞ࡿ⪃࠼ࡽࢀࡿࠋࡣ࠸࠼㸪ඛ㐍ⓗ࡞㜰ᕷ࠾࠸ ࡚ࡶ㸪ῶචᥐ⨨ࢆᨻ⟇ホ౯ⴠࡋ㎸ࡴࡇࡣㄢ㢟࡞ࡗ࡚࠾ࡾ㸪ᚋࡢⓎᒎࡀᮇᚅࡉࢀࡿࠋ
6㸬ࡴࡍࡧ
ᮏ✏࡛ࡣ㸪࣓ࣜ࢝ᕞᨻᗓࡢ⛒⛯ᨭฟ࣏࣮ࣞࢺࡢ⌧≧ࢆࡶ㸪᪥ᮏࡢᆅ᪉⮬యࡢ⛯㈇ᢸ㍍ῶᥐ⨨ ࡘ࠸᳨࡚ウࡋࡓࠋ᪥ᮏࡢᆅ᪉⛯࠾ࡅࡿ⛯㈇ᢸ㍍ῶᥐ⨨➼ࡣ㸪ᅜ⛯ࡢ⛒⛯≉ูᥐ⨨ẚ㍑ࡋ࡚㸪ᅜᆅ᪉ ⮬యࡢ᪉ࡶ㛵ᚰࡀⷧࡗࡓࡼ࠺ᛮࢃࢀࡿࠋ୍᪉㸪⛒⛯ᨭฟࡢᴫᛕࡀ᭱ึᥦၐࡉࢀࡓ࣓ࣜ࢝ ࡛ࡣ㸪ࢇࡢᕞᨻᗓ࠾࠸࡚⛒⛯ᨭฟ࣏࣮ࣞࢺࡀసᡂ㸪බ⾲ࡉࢀ࡚࠾ࡾ㸪ᆅ᪉⮬య࠾࠸࡚ࡶ㸪ண ⟬ࡢ⤫ไࡢእ࠶ࡿ⛒⛯ᨭฟࢆ⤫ไࡋ㸪㈈ᨻࡢ㏱᫂ᛶࢆ㧗ࡵࡼ࠺ࡍࡿព㆑ࡀᙉ࠸ࠋ ᪥ᮏࡢᆅ᪉⮬య࡛ࡣ㸪࣓ࣜ࢝ᕞᨻᗓࡀබ⾲ࡋ࡚࠸ࡿࡼ࠺࡞⛒⛯ᨭฟ࣏࣮ࣞࢺࡣసᡂࡉࢀ࡚࠸࡞࠸ࡀ㸪 㜰ᕷࡢࡼ࠺⛯ࡢῶචᥐ⨨ࡢ≧ἣࢆබ㛤ࡋ㸪ࡑࡢᴫᛕࢆᩚ⌮ࡋࡓୖ࡛㸪ぢ┤ࡋࢆ⾜࠺ᆅ᪉⮬యࡶⓏሙ ࡋ࡚࠸ࡿࠋ⛒⛯ᨭฟࡣࠕ㞃ࢀࡓ⿵ຓ㔠࡛ࠖ࠶ࡿࡇࡽ㸪┤᥋ᨭฟ࡛࠶ࡿ⿵ຓ㔠ྠᵝホ౯ࡍࡿࡁ࡛ ࠶ࡿࡇࡽ㸪㜰ᕷࡢືࡁࡣὀ┠್ࡋࡼ࠺ࠋ 12) 㜰ᕷ㈈ᨻᒁ⛯ົ㒊ㄢ⛯ㄢࡢࣄࣜࣥࢢࡼࢀࡤ㸪㐣ཤࡢῶචᥐ⨨ࡘ࠸࡚ࡣ㸪ࡢࡼ࠺࡞⌮⏤࡛ῶචࡀ࡞ࡉࢀࡓࡢ㸪ࡍ࡛ศࡽ࡞ ࡃ࡞ࡗ࡚࠸ࡿࡶࡢࡶ࠶ࡗࡓ࠸࠺ࠋᙜ↛࡞ࡀࡽಶࠎࡢᆅ᪉⮬య࡛ࡣ㸪1㸧ࠕᆅ᪉⛯࠾࠸࡚⊂⮬ᐃࡵࡽࢀ࡚࠸ࡿࡶࡢࠖࡋ㸪ぢ┤ࡋࡢᑐ ㇟࡛ࡁ࡞࠸ࠋ2㸧ࠕᅜࡢ⛒⛯≉ูᥐ⨨ࡀࡑࡢࡲࡲ⮬ືⓗᆅ᪉⛯ᙳ㡪ࡋ࡚㠀ㄢ⛯㸪㍍ῶ➼ࡢᥐ⨨ࡀㅮࡌ ࡽࢀ࡚࠸ࡿࡇ࡞ࡿࡶࡢࠖࡘ࠸࡚ࡣ㸪ᅜࡀᑟࡍࡿࡇ࡛㸪ᆅ᪉⮬యࡈ㸪⛯㈇ᢸ㍍ῶᥐ⨨➼ࡀ ࡢࡼ࠺࡞≧ἣ࡞ࡗ࡚࠸ࡿࡘ࠸࡚㸪ሗࢆබ㛤ࡍࡿࡇࡀ㔜せ࡛࠶ࡿࠋ ࣓ࣜ࢝ᕞᨻᗓࡢ⛒⛯ᨭฟ࣏࣮ࣞࢺࡢከࡃࡀ㸪ఫẸྥࡅ᭩ࢀ࡚࠸ࡿࡇࢆ⪃࠼ࢀࡤ㸪⛒⛯ᨭฟࡢ㐺 ⏝≧ἣ㛵ࡍࡿሗᥦ౪ࡣ㸪ఫẸ┠⥺࡛⾜ࢃࢀࡿࡇࡀᮃࡲࡋ࠸ࠋ⌧ᅾ㸪ᅜࡢࡍ࡚ࡢᴗࡘ࠸࡚ࡣ㸪 ⾜ᨻᴗࣞࣅ࣮ࣗࢩ࣮ࢺࡀබ㛤ࡉࢀ࡚࠾ࡾ㸪ᅜẸ┠⥺࡛ᴗࢆホ౯ࡍࡿ⤌ࡳࡀᩚ࠸ࡘࡘ࠶ࡾ㸪ࡇࡢᐇ⦼ ࢆ⛒⛯ᨭฟࡶᛂ⏝ࡍࡿࡇࡀ⪃࠼ࡽࢀࡼ࠺13)ࠋ ࡓ࠼ࡤ㸪㏻ᖖࡢᴗホ౯࠾ࡅࡿ㡯┠ྠᵝ㸪1㸧ᙜヱ⛒⛯ᨭฟࡢᨻ⟇┠ⓗ㸪2㸧ᙜヱ⛒⛯ᨭฟࡢไ ᗘᴫせ㸪3㸧ᙜヱ⛒⛯ᨭฟࡢῶ㢠ࡢヨ⟬㸦⤒ᖺኚ㸧㸪4㸧ᙜヱ⛒⛯ᨭฟࡼࡿ࢘ࢺ࣒࢝ᡂᯝᣦᶆ㸪5㸧 ᙜヱ⛒⛯ᨭฟࡢᢸᙜ㒊ᒁࡼࡿ⮬ᕫホ౯ࡢෆᐜ㸪6㸧ᙜヱ⛒⛯ᨭฟ㛵ࡍࡿ⾜㠉ࡲࡓࡣ㈈ᨻ㒊ᒁࡼࡿෆ㒊 ホ౯ࡢෆᐜ㸪7㸧つᶍࡢࡁ࡞⛒⛯ᨭฟࢆཷࡅ࡚࠸ࡿἲே࡞ࡢྡ⛠ࡑࡢ㐺⏝㢠㸪࠸ࡗࡓෆᐜࢆഛ࠼㸪 Web ୖ࡛බ㛤ࡍࡿࡇࡀ⪃࠼ࡽࢀࡿࠋ ࣓ࣜ࢝ᕞᨻᗓࡢ⛒⛯ᨭฟ࣏࣮ࣞࢺࡣ㸪ᶓ᩿ⓗ࡞ศᯒࡣ⪏࠼ࡽࢀ࡞࠸ࠋ᪥ᮏ࠾࠸࡚ࡣ㸪ᆅ᪉⮬య ࠾࠸࡚ᶓ᩿ⓗ࡞ศᯒࡀ࡛ࡁࡿࡼ࠺㸪ᆅ᪉⮬యࡢ⛒⛯ᨭฟ࣏࣮ࣞࢺࡀ㸪ࡢࡼ࠺࡞ෆᐜࢆ⥙⨶ࡍࡁ ࡘ࠸࡚㸪᳨ウࡍࡿࡇࡀᚲせ࡛࠶ࢁ࠺ࠋ 13) ⾜ᨻᴗࣞࣅ࣮ࣗࢩ࣮ࢺࡣ㸪ෆ㛶ᐁᡣ⾜ᨻᨵ㠉᥎㐍ᮏ㒊ົᒁࡢ Web ࡚බ㛤ࡉࢀ࡚࠸ࡿࠋ
ཧ⪃ᩥ⊩
ୖᮧᩄஅ࣭㟷ᮌᏕᾈ㸦2009㸧࣓ࠗࣜ࢝㐃㑥ᨻᗓᆅ᪉ᨻᗓ࠾ࡅࡿ⛒⛯ᨭฟ࣏࣮ࣞࢺࡢ⌧≧᪥ᮏ㈈ᨻ ࡢ㐺⏝㛵ࡍࡿ⪃ᐹ࠘ᖹᡂ 20 ᖺᗘᾏእ⾜ᨻᐇែㄪᰝሗ࿌᭩㸪ィ᳨ᰝ㝔ࠋ 㜰ᕷ㸦2012㸧ࠕᕷ⛯ࡢῶචᥐ⨨ࡢぢ┤ࡋࡘ࠸࡚ࠖhttp://www.city.osaka.lg.jp/zaisei/page/0000173855.html 㸦2016 ᖺ 8 ᭶ 16 ᪥ཧ↷㸧ࠋ ⛯ไㄪᰝ㸦1960㸧ࠕᙜ㠃ᐇࡍࡁ⛯ไᨵṇ㛵ࡍࡿ⟅⏦㸦⛯ไㄪᰝ➨୍ḟ⟅⏦㸧ࠖࠋ ⛯ไㄪᰝ㸦1964㸧ࠕࠕᚋ࠾ࡅࡿࢃࡀᅜࡢ♫㸪⤒῭ࡢⓎᒎ༶ᛂࡍࡿᇶᮏⓗ࡞⛒⛯ไᗘࡢ࠶ࡾ᪉ࠖ ࡘ࠸࡚ࡢ⟅⏦ࠖࠋ ⛯ไㄪᰝ㸦1967㸧ࠕ㛗ᮇ⛯ไࡢ࠶ࡾ᪉ࡘ࠸࡚ࡢ୰㛫⟅⏦ࠖࠋ ⛯ไㄪᰝ㸦1968㸧ࠕ㛗ᮇ⛯ไࡢ࠶ࡾ᪉ࡘ࠸࡚ࡢ⟅⏦ࠖࠋ ⛯ไㄪᰝ㸦1975㸧ࠕ 51 ᖺᗘࡢ⛯ไᨵṇ㛵ࡍࡿ⟅⏦ࠖࠋ ⛯ไㄪᰝ㸦1976㸧ࠕ 52 ᖺᗘࡢ⛯ไᨵṇ㛵ࡍࡿ⟅⏦ࠖࠋ ⛯ไㄪᰝ㸦1977a㸧ࠕᚋࡢ⛯ไࡢ࠶ࡾ᪉ࡘ࠸࡚ࡢ⟅⏦ࠖࠋ ⛯ไㄪᰝ㸦1977b㸧ࠕ 53 ᖺᗘࡢ⛯ไᨵṇ㛵ࡍࡿ⟅⏦ࠖࠋ ⛯ไㄪᰝ㸦1978㸧ࠕ 54 ᖺᗘࡢ⛯ไᨵṇ㛵ࡍࡿ⟅⏦ࠖࠋ ⛯ไㄪᰝ㸦1979㸧ࠕ 55 ᖺᗘࡢ⛯ไᨵṇ㛵ࡍࡿ⟅⏦ࠖࠋ ⛯ไㄪᰝ㸦1980㸧ࠕ 56 ᖺᗘࡢ⛯ไᨵṇ㛵ࡍࡿ⟅⏦ࠖࠋ ⛯ไㄪᰝ㸦1981㸧ࠕ 57 ᖺᗘࡢ⛯ไᨵṇ㛵ࡍࡿ⟅⏦ࠖࠋ ⛯ไㄪᰝ㸦1982㸧ࠕ 58 ᖺᗘࡢ⛯ไᨵṇ㛵ࡍࡿ⟅⏦ࠖࠋ ⛯ไㄪᰝ㸦1984a㸧ࠕ 59 ᖺᗘࡢ⛯ไᨵṇ㛵ࡍࡿ⟅⏦ࠖࠋ ⛯ไㄪᰝ㸦1984b㸧ࠕ 60 ᖺᗘࡢ⛯ไᨵṇ㛵ࡍࡿ⟅⏦ࠖࠋ ⛯ไㄪᰝ㸦1985㸧ࠕ 61 ᖺᗘࡢ⛯ไᨵṇ㛵ࡍࡿ⟅⏦ࠖࠋ ⛯ไㄪᰝ㸦1986㸧ࠕ 62 ᖺᗘࡢ⛯ไᨵṇ㛵ࡍࡿ⟅⏦ࠖࠋ ⛯ไㄪᰝ㸦1989㸧ࠕᖹᡂඖᖺᗘࡢ⛯ไᨵṇ㛵ࡍࡿ⟅⏦ࠖࠋ ⛯ไㄪᰝ㸦1991㸧ࠕᖹᡂ 4 ᖺᗘࡢ⛯ไᨵṇ㛵ࡍࡿ⟅⏦ࠖࠋ ❧ᒸ㑻㸦2014㸧ࠕ⛒⛯≉ูᥐ⨨ࡢᐇែศᯒࠖࠗJRI ࣞࣅ࣮ࣗ࠘No.14, 73-91 㡫ࠋ ୕⳻ UFJ ࣜࢧ࣮ࢳ㸤ࢥࣥࢧࣝࢸࣥࢢᰴᘧ♫㸦2016㸧ࠕ࣓ࣜ࢝࠾ࡅࡿ⛒⛯ᨭฟᑐࡍࡿィ᳨ᰝ 㛵ࡍࡿㄪᰝ◊✲ࠖᖹᡂ 27 ᖺᗘィ᳨ᰝ㝔ጤクᴗົሗ࿌᭩ࠋ ⮫⛯ไㄪᰝ㸦1951㸧ࠕ⮫⛯ไㄪᰝ⟅⏦ࠖࠋ Ώ℩⩏⏨㸦2008㸧ࠕ⛒⛯ඃ㐝ᥐ⨨㸸⡿ᅜ࠾ࡅࡿࡑࡢᐇែ⤫ไࢆ୰ᚰࡋ࡚ࠖࠗࣞࣇࣞࣥࢫ࠘➨ 695 ྕࠋ Bill Haslam, Governor of Tennessee (2014) “The Budget”,https://www.tn.gov/finance/article/fa-budget-publication-2015-2016 (accessed 2016-05-19).
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