東日本大震災後の財政難題－－復興財源と原発事故賠償を中心に 東日本大地震後的財政難題－－以重建財源與核災賠償為例

Abstract

本稿は、震災後の9 か月間において、日本政府が長期的な財政破綻に陥らない経済運営を強いられながら、どのように短期的に巨額の震災復興財源を捻出したかという研究である。2011 年3 月11 日の東日本大震災発生後、日本政府はまず2010 年度の予備費を活用した。その後、財政措置約4 兆円（がれき処理、仮設住宅の建設、道路・港湾の復旧等）を計上する第1 次補正予算が5 月2 日に、財政措置約2 兆円（原子力損害賠償、被災者支援等）を計上する第2 次補正予算が7 月25 日に成立した。その財源には、既定経費の削減や基礎年金国庫負担の減額等（第1 次補正）、前年度剰余金受入等（第2 次補正）が充てられ、公債発行は回避された。東日本大震災発生後3 度目の補正予算となる2011 年度第3 次補正予算は、本格的な復興対策経費を追加するもので、「東日本大震災からの復興の基本方針」と「東日本大震災復興基本法」に基づき、与野党協議を経て2011 年11 月21 日に成立した。歳出追加額は12.1兆円となり、財源の95％が復興債で賄われ、その償還財源は、臨時増税等の歳出削減及び税外収入で確保する枠組みが示された本文研究東日本大地震之後的九個月間，日本政府是如何在長期性財政赤字的侷限下，短期內籌措到龐大的災後重建經費。東日本地震發生後，日本政府先以2010年度的預備金應急災後救援工作。之後，總額約4兆日幣的第一次追加預算與2兆日幣的第二次追加預算，分別在5月2日與7月25日通過。這兩次預算的財源，來自政府支出的刪減;國民年金政府負擔部分的暫時轉用，以及前年度剩餘經費，因此避免了公債發行。第三次追加預算，被定位為災後復興正式啟動的預算，根據「東日本大地震的復興基本方針」以及「東日本大地震復興基本法」的原則，以及朝野政黨協商，約12.1兆日幣的第三次追加預算在11月21日通過。此次預算的95%是透過復興公債來籌措。而復興公債的償還財源，來自臨時增稅;政府支出刪減，以及政府的稅外收入。In this paper, we analyze how the Japanese government financed the needs for reconstruction for the Great East Japan Earthquake while at the same time avoided exacerbating the already severe fiscal crisis. After the earthquake occurred, the government appropriated the reserve fund for the 2010 fiscal year for emergent management. After this phase, the Japanese government and Diet passed the first budget amendment of four trillion yen for cleaning the wrecks, temporary housing and reconstructing roads and harbors on May 2nd, 2011. The passed the second budget amendment of two trillion yen for reparation for nuclear disaster and supporting victims on July 25th, 2011. To avoid issuing more government bonds, these two packages of reconstruction were paid by reducing expenditure, reducing pension sponsored by the government and surplus in the previous year. The third budget amendment, whose purpose is to fundamentally facilitate reconstruction, was based on `The Principle for Reconstruction for Great East Japan Earthquake` and `The Basic Law for Reconstruction for Great East Japan Earthquake`. Through the negotiations between incumbent and opposition party, this twelve trillion yen package was passed on November 21th. 95% of it was paid by special government bond for reconstruction, which will eventually paid by tax hike, expenditure reduction and non-tax revenue according to the principles announced by the government.

In this paper, we analyze how the Japanese government financed the needs for reconstruction for the Great East Japan Earthquake while at the same time avoided exacerbating the already severe fiscal crisis. After the earthquake occurred, the government appropriated the reserve fund for the 2010 fiscal year for emergent management. After this phase, the Japanese government and Diet passed the first budget amendment of four trillion yen for cleaning the wrecks, temporary housing and reconstructing roads and harbors on May 2nd, 2011. The passed the second budget amendment of two trillion yen for reparation for nuclear disaster and supporting victims on July 25th, 2011. To avoid issuing more government bonds, these two packages of reconstruction were paid by reducing expenditure, reducing pension sponsored by the government and surplus in the previous year. The third budget amendment, whose purpose is to fundamentally facilitate reconstruction, was based on `The Principle for Reconstruction for Great East Japan Earthquake` and `The Basic Law for Reconstruction for Great East Japan Earthquake`. Through the negotiations between incumbent and opposition party, this twelve trillion yen package was passed on November 21th. 95% of it was paid by special government bond for reconstruction, which will eventually paid by tax hike, expenditure reduction and non-tax revenue according to the principles announced by the government.