Appended Note 3-9 Bibliography for Chapter 3

Section 1

Economic Planning Agency Economic Research Institute (1998), Economic Research

November 1998 - Supplement on How to Make and Use Financial Balance Indicators Ministry of Finance (2000), Present and Future State of Public Finance

Claude Giorno, Pete Richardson, Deborah Roseveare and Paul van den Noord, OECD Economic Studies No. 24, 1995/I "POTENTIAL OUTPUT, OUTPUT GAPS AND STRUCTURAL BUDGET BALANC"

Section 2

Nobuo Akai, Eiji Sumi, Yuri Yoshida (2002), Japan' s Public Finance in Balance Sheets: Creating Financial Statements to Assess Policies from Financial Viewpoint, Nippon Hyoron-Sha Co.

Nobuo Akai, Eiji Sumi, Hiroki Tanaka (1999), Assessment of Japanese Government' s Financial Conditions as Seen from Assets and Liabilities--Creation of Balance Sheet for Japanese Government Based on Accrual Accounting, Kobe University of Commerce Economics Institute Research Journal No. 169

Toshihiko Ishihara (1999), Local Governments' Business Assessment and Accrual Accounting--New Current of Administrative Assessment, Chuokeizai-Sha

Toshihiko Ishihara (2000), Creation and Research of Balance Sheet, and Profit and Loss Statement for Osaka Prefecture, Kansai Gakuin University Research Report

Toshihiko Ishihara (2001), Administrative Assessment and Accrual Accounting, Urban Issues vol. 92, No. 1

Usuki City (1998), Explanation of Reasons for Bill 88 at Regular Assembly Session, December 1999 Ministry of Finance (2000), National Balance Sheet (Draft) (Research Group on Methods for Explanation of Public Finance Situation Liberal Democratic Party of Japan (2000), Guidelines for Creating Financial Documents for Special Accounts, etc.

Osaka Prefecture (2000), Estimation of Osaka Prefecture General Account Balance Sheet

Soshiro Osumi (1999), New Public Management--Ideology, Vision, Strategy, Nippon Hyoron-Sha Co.

Hideki Kato (1999), First Estimation of Japan' s Balance Sheet, Bungei Shunju May 1999

Economic Planning Agency Planning Bureau (1998), Japan' s Social Capital: Stock for 21st Century, Toyo Keizai Inc.

Takeshi Komura (1992), Budget and Finance Law (Revised Version), Shinnippon-Hoki Publishing Co.

Ministry of Finance (2001), National Balance Sheet (Draft) FY 1999

Ministry of Home Affairs (2000), Report by Research Group on Comprehensive Financial Analysis of Local Governments

Ministry of Home Affairs (2000), Survey on Third Sector Situation

Japan Center for Local Autonomy (2001), Report by Research Group on Comprehensive Financial Analysis of Local Governments--Present Situation and Problems for Financial Analysis Indicators

House of Representatives Research Bureau Audit and Administrative Audit Office (2000), Data on National Balance Sheet

Eiji Sumi, Nobuo Akai (2000), Japanese Government' s Financial Conditions as Seen from Accrual Balance Sheet, Economics Autumn 2000, Toyo Keizai Inc.

"Government Accounting Reform" Research Project (1999), Financial Assessment of Japan' s Government Sector--Realities of Government Insolvency Caused by Lack of Accountability, PHP Institute

Tokyo Metropolitan Government (2001), Working Balance Sheet--Cool Tool to Reform Management of Tokyo

"Special Accounting Reform" Research Project (2001), Public Works Resetting Plan--How to Examine Special Accounts Left from Public Finance Structure Reform, PHP Institute

PHP Institute (1999), Public Sector Accounting Reform and the Qualitative Shift of Financial Data--Grasping Life Cycle Costs, Improving Policymaking Capacity, Booking Depreciation, PHP Policy Research Report, vol. 2, No. 29

Mie Prefecture (1998), Mie Prefecture Settlements Based on Accrual Accounting, Mie Prefecture Financial Division

Masami Yoneda (2001), Working Balance Sheet in Tokyo Metropolitan Government, Urban Issues vol. 92, No. 1

Section 3

Nobuo Akai, Wataru Suzuki (2000), Government Balance Sheet Including Pension, Health Care, Nursing Care Liabilities, and Inter-Generational Benefit and Contribution Statement, Economics Autumn 2000, Toyo Keizai Inc.

Yoshifumi Aso, Hiroshi Yoshida (1996), Generation-wise Benefits and Contributions in Generational Accounting, Financial Review, March, Ministry of Finance Institute of Fiscal and Monetary Policy

Yasushi Iwamoto, Tetsu Ozaki, Yuki Maekawa (1996), Budget Deficits and Generational Accounting, Financial Review, March, Ministry of Finance Institute of Fiscal and Monetary Policy

Japan Research Institute (2000), Budget Deficit Problem and Contributions to Aging Costs

Economic Planning Agency (1995), FY 1995 Japan Economic Survey

Economic Planning Agency (1999), FY 1999 Japan Economic Survey

Reiko Suzuki (1999), Analysis of Benefits and Contributions through Individual Generational Accounting: Financial Problems as Seen from Inter-Generational Transfer Structure, Japan Center for Economic Research Discussion Paper No. 59

Hiroshi Yoshida (1996), Application of Generational Accounting to Local Public Finance, Financial Review, March, Ministry of Finance Institute of Fiscal and Monetary Policy

Auerbach, Alan J., Jagedeesh, Gokhale, and Kotlikoff, Laurence J. (1991), "Generational Accounts: A Meaningful Alternative to Deficit Accounting." In Bradford, David, ed. Tax Policy And the Economy, Vol.5.Cambridge: MIT Press.

Auerbach, Alan J., Kotlikoff, Laurence J., & Leibfritz, Willi (1999) "Generational Accounting Around the World, National Bureau of Economic Research Project Report"

Section 4

Takashi Asaba (2000), Sharing of Financial Resources between Central and Local Governments and Financial Adjustment System, Fuji Research Institute Journal 2000 I

Nobuo Ishihara (2000), New Local Financial Adjustment System

Satori Inui, Makoto Isomichi (2000), How Are Local Governments?--Rating Local Bonds

Toshihiro Ihori (2000), Fiscal Reconstruction Cannot Be Postponed

Mitsuaki Usui (1999), Summary of Local Government Financial Law (Revised)

Masakatsu Okamoto (1995), Local Allocation Tax--Mechanism and Functions

Nobuhisa Sano (2000), Structure of Local Governments' Financial Dependence, Regional Policy Research 2000 No. 3, Development Bank of Japan Research Center for Regional Policy

Naohiko Jinno, Masaru Kaneko (1998), Tax Bases for Local Governments

Naohiko Jinno, Masaru Kaneko (2000), Preventing Public Finance Collapse --Debt-Controlled Nation Scheme

Mitsuo Sekine, Institute of Local Government (2000), Problems with Local Tax Reform

Committee for Promotion of Decentralization (2000), Final Report by Committee for Promotion of Decentralization--How to Create Decentralized Society?

Takero Doi (2001), Politics and Economics of Local Public Finance

Tokyo Tax Commission (2000), Tokyo Tax Commission Report--Tax and Financial Systems to Support Local Autonomy in 21st Century

Hiroaki Hayashi (2001), Future Local Tax System

Yoshitsugu Hayashi (1997), Tax and Financial System to Create New Era for Local Governments

Masaaki Honma, Makoto Saito (2001), Local Finance Reform--Application of New Public Management

Yatsuka Wada, et al. (1999), Present Local Public Finance (New Version)