Te Global Urban Economic Dialogue Series
Fiscal Decentralisation in JapanFirst published in Nairobi in 2012 by UN-HABIA.Copyright © United Nations Human Settlements Programme 2012 All rights reservedUnited Nations Human Settlements Programme (UN-HABIA)P. O. Box 30030, 00100 Nairobi GPO KENYA el: 254-020-7623120 (Central Oce) www.unhabitat.org HS/043/12EISBN Number (Series): 978-92-1-132027-5ISBN Number (Volume): 978-92-1-132458-7
Te designations employed and the presentation o the material in this publication donot imply the expression o any opinion whatsoever on the part o the Secretariat o the United Nations concerning the legal status o any country, territory, city or area or o its authorities, or concerning the delimitation o its rontiers o boundaries.Views expressed in this publication do not necessarily reect those o the UnitedNations Human Settlements Programme, the United Nations, or its Member States.Excerpts may be reproduced without authorization, on condition that the source is indicated.
Director: Naison Mutizwa-Mangiza Chie Editor and Manager: Xing Quan Zhang Principal Author: Nobuki Mochida Contributor: Jaana MiochEnglish Editor: Roman Rollnick Design and Layout: Peter Cheseret