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1 研究ノート 29 はじめに * エコノミア 第 63 巻第 2 号 (2012 年 11 月 ),29-57 頁 [Economia Vol. 63 No.2(November 2012),pp.29-57]

2 終戦後の地方税制 : 酒 煙草消費税の導入論議

3 % 5% Economic and Scientific Section: ESS Government Section: GS

4 シャウプ勧告と地方税改正 2-1. シャウプ使節団への要望と第一次勧告 Joseph M. Dodge b

5 A a Harold C. Bradshaw and John W. Allen, The Value Added Tax: Conclusions of Local Government Branch, IRD Bradshaw & Allen Nov. 19, 1949, File Folder: Value Added Tax, Box 7505, Record Group 331, The U.S. National Archives and Record Service: NARA NARA Record Group a

6 シャウプ第二次使節団の勧告

7 William Vickrey シャウプ勧告後の地方財政問題 シャウプ税制下の道府県税問題 ,414 2, % 26.3% % Fujitaro Kanasashi, Petition regarding to local tax law system, etc., Aug. 10, 1950, File Folder: General Report, Box E

8 36 表 , , , ,564 36,569 84,641 86,848 91,142 8,072 13,290 18,331 20,600 18,980 2, , ,571 1,778 1,984 2,433 4,201 6, ,214 8,257 11,240 13,178 14,264 7,807 9,803 4,695 3,202 2,982-8,461 12,468 16,921 19,726 72,647 78, , , , , , , , ,103 4, , , , , , , , ,714 46,459 60,862 71,871 82,678-41,150 56,999 70,435 78,517 2,026 1,685 1,887 2,126 2,400-4,692 8,815 12,670 14,295 10,465 16,136 10,342 7,484 6,868 69, , , , , , , , , , % 19.0% 24.2% 13.3% 24.6% 14.1%

9 % % , , % % % % 15.6% 18.3% 4.8% 2.9% 3.6%

10 % % % 49.4% 36.9% 39.8% % % % 地方財政の赤字と大蔵省の見解 ,414 2, , ,

11

12 40 4. 税制懇談会答申をめぐる議論 4-1. 税制懇談会答申の作成

13

14 総司令部による反対と地方税改正案の 修正 ESS ESS

15 ESS G. H. McCaffrey, Local Autonomy Agency Suggested Amendments to Local Tax Law, Sep. 7, 1951, File Folder: Analysis of Tax Council Program, Box 8376, G. H. McCaffrey Revision of the Local Tax Law, Dec. 3, 1951, File Folder: Revision of Local Taxes, Box 8376, E. M. Reed, Weekly Tax Report Proposed Abolition of Certain Major Tax Reforms, Dec. 31, 1951, File Folder: ESS Finance Division, Box 5977, E. M. Reed, Japanese Government Proposals for Tax Changes, Jan. 7, 1952, File Folder: ESS Finance Division, Box ESS William F. Marquat ESS 地方制度調査会と 大改正 の実現 5-1. 地方制度調査会の発足と新事業税の議論 GHQ M. Matsukata, Memorandum for the Record, Jan. 23, 1952, File Folder: Local Taxation System Reform, Box Letter to Marquat from Okano and Ikeda, Jan. 24, 1952, File Folder: ESS Finance Division, Box Marquat, Memorandum for: General Hickey, Jan. 26, 1952, File Folder: ESS Finance Division, Box

16 地方関係団体の意見

17 起草委員会案の作成

18 % % II

19 47 表 % 10% % 20% 10% 20%

20 委員会案の修正 % 10% % 20% 5-5. 譲与税提案の背景

21 % 5% % 60%

22 50 23% 35% 答申の決定 , ,194 1, ,773 1,878 1, ,981 3,072 3, %

23 シャウプ税制後初の大改正

24 ,389 1, ,144 2,

25 おわりに % 20% 20%

26

27 参考文献 1978a b

28 PHP a 1949b XI 1972 XII 1975 XIII 1978 XIV a 1953b a 1949b

29 その他資料 go.jp/index.html The U.S. National Archives and Records Administration SCAP

Joseph Morrell Dodge

Joseph Morrell Dodge A B C A B Arena C Off-Arena i) ii) iii) D i) a. b. 360 ii) C A i) ii) iii) B C 1 1 54 3 2002 12 54 4 1 1949 2 Joseph Morrell Dodge 1950 2003 3 2 A 20 1949 1950 1950 6 1947 3 2 B 20 3 20 1920 20 20 20 2

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