国民健康保険における法定外一般会計繰人・前年度繰上充用金に関する分析

抄録

　In the Japanese municipal National Health Insurance, about 70% of insurers have made extralegal transfer from general account and/or appropriation mode in advance in special account for National Health Insurance program. When we have seen in its total of all, such transfer and appropriation mode amount to near 550 billion yen in the 2011 fiscal year. In between the National Health Insurance officials, they have been regarded as a compensation of National Health Insurance financial deficit. The purpose of this study is to analyze why they are performed. In this study, I examine it by using the panel data of Japanese municipality. As a result, it is statistically significant for support contribution for the healthcare system for the elderly aged 75 and over, insurance premium, ordinary adjusting subsidy, debt service burden ratio and Communist Party votes rate about transfer and for the health insurance benefit(although some models only), insurance premium, ordinary adjusting subsidy, insured population density per square kilometer, net taxable amount and insurance base stability transfer about appropriation mode.