瑞穂町図書館/温故知新 ― 瑞穂町を旅する地域資料

瑞穂町と横田基地

Ⅴ 国有提供施設等所在市町村助成交付金 施設等所在市町村調整交付金 Grants for Municipalities Where National Facilities, etc. for Specified Purposes are Located  Adjustment grants for Municipalities Where the (Defence) Facilities are located

1.基地交付金と調整交付金 Military base grants and adjustment grants

 瑞穂町は、横田基地の面積約7.14 km2のうち、約30%にあたる2.10km2を基地に提供しており、これは、行政面積(16.83km2)の約13%を占めている。Mizuho town provides an area of 2.10 km2, which corresponds to approximately 30% of the Yokota Air Base (7.14 km2), and accounts for approximately 13% of the town's administrative areas (16.83 km2).
 特に、横田基地は町を東西に分断し、騒音問題をはじめ、まちづくりの阻害要因となっているとともに、基地を占有する米軍基地、米軍人等については「地方税の臨時特例法」の適用によって、地方税を課税することができないため、財政面でも多くの影響を受けている。In particular, the fact that the Yokota Air Base divides the town from east and west is one of the biggest hindrances, along with the noise pollution, to the town development. As well, the town has been financially affected by its inability to levy local taxes to the base occupied by the US Forces and the US military personnel, etc. on account of the provisions of the "Act on Temporary Special Provisions of the Local Tax".
 国では、このような損失を補うため、「国有提供施設等所在市町村助成交付金に関する法律」を施行し、国が米軍に提供している施設内にある国有資産及び自衛隊が使用する飛行場等を対象に、毎年度予算の範囲内において当該市町村の財政状況等を考慮して、基地交付金として交付されている。To compensate for this lost tax revenue, the national government enforced the "Act on Grants for Municipalities Where National Facilities, etc. for Specified Purposes are Located", and has provided the grants in the form of "military base grants" which are applicable to the state-owned assets within the facilities provided to the US military and the airfield, etc. used by the Self-Defense Forces, within the scope of the annual budget and taking into account the financial situation of the municipalities concerned.
 この交付金は、財務省の国有財産台帳が対象であり、米軍所有資産は対象から除外されているため、「施設等所在市町村調整交付金要綱」が告示され、米軍及び米軍人等に係る固定資産税、住民税等の非課税措置による税財政上の影響を考慮し、毎年度予算の範囲内において調整交付金として交付されている。Since this grant applies to a national property ledger of the Ministry of Finance, and the assets owned by the US Forces are excluded from the listed items, the "guidelines to the adjustment grants provided to municipalities where the facilities, etc. are located" was issued, and the adjustment grants have been provided as within the scope of the annual budget, taking into account the fiscal impact on the tax exemption measures for the fixed asset (or property) tax, resident's tax, etc., pertaining to the US Forces and the associated personnel.
 このように基地交付金は、固定資産税の代替的性格を有し、所在市町村の財政を補填するものであるが、算定基礎となる国有財産台帳価格が固定資産税評価額と比較すると低いことと、評価替えの時期が町と異なるために、固定資産税に相当する額が交付されているとはいえない。併せて、基地周辺の国が買い上げた国有地は交付金の対象とならず、固定資産税としても歳入見込ができない状況である。In this way, while the military base grants have the features of an alternative fixed asset tax compensating for the financial shortfall in the relevant municipalities’ financing, the national property ledger prices used as the basis for calculation are lower than the comparable fixed asset tax valuation, and additionally the timing of the revaluation is different from that followed by the town. Accordingly, it is not true to say that an amount equivalent to the fixed asset tax has been provided. At the same time, the state-owned land that the national government purchased around the base is not eligible for the grants, nor does it have any prospect of generating revenue in the form of fixed asset tax.
 また、町が横田基地へ提供している土地の大部分は滑走路及び着陸誘導施設に使用されており、省庁など規模の大きな建物ではないため、基地交付金の対象資産価値が提供土地面積に比較して著しく低額となっている。In addition, because most of the land that the town had to provide under requisition to the Yokota Air Base has been used for the runway and landing guidance facilities, which do not involve buildings on the same large scale as required by the miniseries and agencies, the asset value subject to the base grant has become significantly small considering the area of the land provided.
 町と議会では滑走路の重要性及び騒音問題等を考慮し、一般工作物と同一視せず特別措置を講ずるよう、総務省に対して要請を続けている。Mizuho town and the town council, in view of the significant problems associated with the runway, noise problems, etc., continue to petition the Ministry of Internal Affairs and Communications to take special measures, instead of assuming that these runway-related buildings/structures are covered within the general framework.