It is the general account and Special account.
Special account is said "the back ledger of the country".
Diet can discuss only the general account.
The Board of Audit can not check Special account.
Each government office is holding the discretion the circle circle unlike the general account.
It is a gray zone.
Special account has a voluminous new annual revenue every year.
It is important for citizens life, because the pension and medical treatment are included.
Special account has the annual revenue by the debt of national bond etc.
It supplies the business of the upgrading, public pension/insurance of the road and airport, with the business income/the tax of citizens/the insurance premium.
The citizens can not see it from outside because the wall of each government office is hiding the whole aspect of the flow of the funds.
This gave birth to the rights.
It is becoming "the hotbed of the wasting and rights" of bureaucracy.
General account and special account budget ratio
| year | 1965 year | 1975 year | 1985 year | 1990 year | 1995 year | 2000 year | 2005 year |
| General account | 3,658,100,000,000 yen | 21,288,800,000,000 yen | 52,499,600,000,000 yen | 66,236,800,000,000 yen | 70,987,100,000,000 yen | 84,987,100,000,000 yen | 82,182,900,000,000 yen |
| Special account | 6,708,200,000,000 yen | 36,411,900,000,000 yen | 119,530,600,000,000 yen | 175,485,700,000,000 yen | 241,718,300,000,000 yen | 318,688,500,000,000 yen | 411,944,200,000,000 yen |
| Magnification | 1.83 times | 1.71 times | 2.28 times | 2.65 times | 3.41 times | 3.75 times | 5.01 times |
Special account is about 5 times of the general account.
The substance is two hundred five trillion two hundred billion yen.
(The exchanging of the funds between each special account)
The debt redemption expense of the national bond tidying fund...One hundred three trillion eight hundred billion yen.
Transaction between the calculation within special account...Seventeen trillion yen.
Transaction between the special account accounts...Eighty-five trillion two hundred billion yen.
Inclusion to the general account...Eight hundred billion yen.
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Revenue and expenditure of the general account and special account.
Special account
A new income is stabilizing with the scale of one hundred thirty trillion yen every year.
Forty-seven trillion seven hundred billion yen (60%) are included from the general account among these.
| year | 2003 year Annual revenue | 2003 yaer Annual expenditure | Annual expenditure comparatively | 2005 year Annual revenue | 2005 yaer Annual expenditure | Annual expenditure comparatively |
| General account | 85,622,800,000,000 yen | 82,415,900,000,000 yen | 0.962 | 82,200,000,000,000 yen | 77,325,900,000,000 yen | 0.940 |
| Special account | 385,754,800,000,000 yen | 357,691,300,000,000 yen | 0.927 | 449,150,100,000,000 yen | 411,944,200,000,000 yen | 0.917 |
Annual expenditure upper class（2005 year)
National bond tidying fund 191,702,100,000,000 yen
Workmen's Accident Compensation Insurance 81,024,800,000,000 yen
Issuance tax and Give tax distribution gold 70,188,600,000,000 yen
Welfare pension 52,652,300,000,000 yen
Finance financing 48,310,800,000,000 yen
Road upgrading 38,093,300,000,000 yen
Food control 33,023,300,000,000 yen
National pension 24,446,700,000,000 yen
Flood control 12,063,200,000,000 yen
Petroleum/energy supply and demand structure advancement measure 2,398,600,000,000 yen
Foreign exchange 1,093,600,000,000 yen
Total 411,944,200,000,000 yen
National bond tidying fund
The application gain, selling gain of NTT, JT stock, distribute it from the national bond tidying fund.
It is financing it, to the public works, the 3rd sector business etc. of autonomy for long time with interest-free.
However, many 3rd sectors are getting ruined.
The Financial Ministry have "finance financing funds" "national bond tidying fund" "foreign exchange funds".
The inclusion between Special account is gathered to the national bond tidying fund.
It is used the national bond change.
It includes it to the national bond tidying fund and appropriate "the loan" to, the annual revenue.
It is exterminating and is eating the stock that should be used in the future and decrease a new debt outwardly.
It is making the hides debt in the management between the accounts.
It is Money-Laundering/gilding accounts.
Forest insurance(1937 year)
Annual revenue 15,100,000,000 yen(2005 yaer)........Pension funds/health insurance
Fishing industry mutual aid insurance(1937 year) Annual revenue 26,500,000,000 yen........Pension funds/health insurance
Trade reinsurance(1938 year)
Annual revenue 3,026,700,000,000 yen
National advanced medical treatment center(1941 year)
Annual revenue 1,060,200,000,000 yen
Food control(1942 year)
Annual revenue 3,323,300,000,000 yen.......Customs such as beef
Welfare insurance(Health insurance/pension/child allowance)(1944 year)
Annual revenue 52,652,300,000,000 yen Pension funds/health insurance
Agribusiness(1946 year)
Annual revenue 50,600,000,000 yen
Crew insurance(1947 year)
Annual revenue 69,100,000,000 yen........Pension funds/health insurance
Labor insurance(Workmen's Accident Compensation Insurance/unemployment insurance)(1947 year)
Annual revenue 8,672,400,000,000 yen........Unemployment insurance
Agriculture mutual aid insurance(1947 year)
Annual revenue 1,005,200,000,000 yen........Pension funds/health insurance
Nationalization woodland(1947 year)
Annual revenue 5,016,400,000,000 yen
Foreign exchange funds(1949 year)
Annual revenue 2,461,000,000,000 yen
Finance financing funds(1951 year)
Annual revenue 51,970,600,000,000 yen
Industrial investment(1953 year)
Annual revenue 8,053,000,000,000 yen
Issuance tax and Give tax distribution gold(1954 year)（2005 year...51,734,500,000,000 yen Large amount debt)
Annual revenue 71,410,200,000,000 yen........(Note 1) District road tax etc.
National assets(1957 year)
Annual revenue 68,100,000,000 yen
National land improvement(1957 year)
Annual revenue 5,040,100,000,000 yen
Road upgrading(1958 year)
Annual revenue 3,893,300,000,000 yen........Naphtha tax/petroleum gas tax/traffic offender payment of money
Flood control(flood control/dam)(1960 year)
Annual revenue 1,263,200,000,000 yen
Harbor upgrading(1961 year)
Annual revenue 3,052,700,000,000 yen
Citizen pension(foundation pension/citizen pension/welfare annuity)(1961 year)
Annual revenue 24,446,700,000,000 yen........Pension funds/health insurance
Earthquake insurance(1964 year)
Annual revenue 55,300,000,000 yen
Automobile inspection(1964 year)
Annual revenue 58,600,000,000 yen
National bond tidying fund(1964 year)
Annual revenue 221,702,100,000,000 yen........ Tobacco special tax/public loan gold(100,000,000,000,000 yen)
City development funds(1966 year)
Annual revenue 68,300,000,000 yen
Airport upgrading(1970 year)
Annual revenue 4,097,300,000,000 yen........(Note 2) Aviation fuel tax etc.
Petroleum/energy supply and demand structure advancement measure(1972 year) Annual revenue 2,453,800,000,000 yen........ Customs/petroleum gas Give tax/petroleum coal tax/crude oil
Development of power resources promotion measure(1974 year)
Annual revenue 4,049,200,000,000 yen........ Development of power resources promotion tax
Patent(1984 year)
Annual revenue 1,079,500,000,000 yen
Registration(1985 year)
Annual revenue 1,082,900,000,000 yen
Automobile reparations security business(2002 year)
Annual revenue 3,026,400,000,000 yen
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Total 449,150,100,000,000 yen
(Note 1)
District road tax/special Port entry tax/petroleum gas tax/motor vehicle tonnage tax/aviation fuel tax/central horse race meeting payment gold/radio wave application charge/district road Give tax/automobile weight Give tax/light oil Transaction tax(a/the gasoline tax)a/the automobile acquisition tax/consumption Give tax
(Note 2)
The aviation fuel tax/Landing fee(the application charge/various kinds fees of a/the landing charge/control institutions)/Aviation relation tax/Refueling institution rent/Passenger service institution rent/Parking place rent/Supply institution rent/Yard business charge/The charge the building loan income.
Landing fee.
Narita, Haneda, Kansai are 4 times as English Heathrow.
Nagoya, Fukuoka are 3 times.
Airplane fuel tax.
It is 18 times as U.S.
The public organization of the large sum of money compensation that bureaucracy made.
01/20/(23/56)
The annual revenue of the direct tax and indirect tax(a part of special account is included)
year Direct tax D(Corporation tax) Indirect tax I（Petroleum relation) I（Liquor tax) I（Stamp income) I（Consumption tax) Total 1965 year 1,941,600,000,000 yen 927,100,000,000 yen 1,336,900,000,000 yen 28,900,000,000 yen 3,52,900,000,000 yen 82,700,000,000 yen 0 3,278,500,000,000 yen 1975 year 10,058,300,000,000 4,265,300,000,000 4,446,000,000,000 1,008,700,000,000 9,014,000,000,000 4,079,800,000,000 0 14,504,200,000,000 1985 year 28,517,000,000,000 12,020,700,000,000 10,633,200,000,000 2,281,300,000,000 1,935,000,000,000 1,412,00,000,000 0 39,150,200,000,000 1990 year 46,2,97100,000,000 18,383,600,000,000 16,482,700,000,000 2,703,600,000,000 1,935,000,000,000 1,894,400,000,000 4,622,700,000,000 62,778,900,000,000 1995 year 36,351,900,000,000 13,739,800,000,000 18,611,100,000,000 2,791,900,000,000 2,061,000,000,000 1,941,300,000,000 5,790,100,000,000 54,963,000,000,000 2000 year 32,319,300,000,000 11,747,300,000,000 20,401,600,000,000 2,751,600,000,000 1,816,400,000,000 1,531,800,000,000 9,822,100,000,000 52,720,900,000,000 2005 year 24,276,000,000,000 9,114,000,000,000 19,580,600,000,000 2,753,000,000,000 1,733,000,000,000 1,129,000,000,000 9,489,000,000,000 43,856,600,000,000
(The example)
(The development of power resources promotion)
It distributes the subsidy of large amount to autonomy.
That changes the figure into the gorgeous public institution/road.
Also, the money has been spent on the local end measure expense of the nuclear power plant.
The surplus funds of one hundred billion yen have occurred every year recently.
("My job mansion" Kyoto)
It is the annual income of one hundred million yen.
However, the maintenance expense is two billion one hundred million yen.
The student of the school excursion is using this institution.
The operation method is bad.
It controls the fixed charge if it is a usual private institution.
However, a public organization manages with an exorbitant compensation.
(Petroleum/energy supply and demand structure advancement measure)
It fairly pour it into Japan National Oil Corp./public-service corporation/local authority etc.
It is only 1/4, to private.
Even other special account are same.
The system gives priority to the office rights/interests and AMAKUDARI of bureaucracy.
It raises the post salary/retiring allowance diligently.
The Large sum of money personnel expenses that the citizens are paying
01/20/(23/58)
The half of the tax revenues is the personnel expenses of a public officer.
The personnel expenses of the national public official of the central ministries are five trillion four hundred seventy-seven billion four hundred million yen for a year(2004 year).
The local public service worker is twenty-two trillion two hundred eighty-eight billion five hundred million yen.
The total is twenty-seven trillion seven hundred sixty-five billion nine hundred million yen.
The ratio to the tax revenues is 36%.
However, it is nearly forty trillion yen, when it adds the soldier and public corporation staff.
The ratio is 50% already here.
It will become fearful amount, when it adds the quasipublic officer of special law/authorization corporation and Staff of the independence administration corporation.
These are supplying the personnel expenses with the budget of the country.
How much is it, when it adds the trust public-service corporation of administration and 3rd sector of the district?
These are supplying the personnel expenses with the subsidy.
The enterprise goes bankrupt if the personnel expenses ratio of the private enterprise become 50%.
The management is a crisis line if the personnel expenses ratio of the manufacturing industry become 20%.
Kind and population of the public officer(2003 years)
Before, I wrote this problem in the site of the pension.
"Japanese Pension system"
Does the Diet that the Bureaucracy painted end?
01/20/(23/59)
How does the government dismantle special account?
How does the government dismantle the personnel expenses of the public officer?
Does it decrease to 5 in 31??
Does it compress only a little (twenty trillion yen) of the special account??
Does it cuts off the flow of the funds?? Does it abolishes the Social Insurance Agency in October, 2008??
Does it decreases 5% of population of the public officer??
How much does the government decrease the personnel expenses of the public officer?
How much does the government decrease special account?
Does it end with only name integration?
Can the Government complete unification (Mutual aid pension/Welfare pension/Citizen pension)?
First, the Government seems to integrate Mutual aid pension and Welfare pension.
I feel the Government makes the pension problem reservation with this.
The citizens must stare the movement of the government.
