Abstract
There are things that must be taken into account when one evaluates New Zealand's 'reforms', particularly the reform of the public sector, in Japan. One is that its purpose was not just to gain efficiency, but to achieve accountable government from citizens' point of view. The second point is that even after the reform the level of social security or 'safety' net' provided by government is still rather high compared to the one in Japan. The third point is that democracy is still existent in New Zealand and it is the political power that achieved New Zealand's reforms. Democracy is what is lacking in Japan and prevents real reforms from being realised in Japan.
