Abstract
Sapporo City'Subway sector is facing huge debt that continues to increase. Sapporo citizens, the taxpayers are virtually paying subway management cost. Considering the long time span necessary to clear off the debt, the appropriate burden sharing among generations should be considered. It also is necessary to adjust recognized benefit gap by district. This study aims to propose measures from a long-rang perspective for fair share of the financial burden among different generations of the taxpayers and for adjusting the benefit gap by district.
