消費税制と官僚制：税制をめぐる財務官僚のキャリアパスはどう変わったか？

抄録

　In the past, the Ministry of Finance (MoF) was called "the strongest government agency". When the consumption tax was introduced in Japan, the MoF played a leading role in persuading the prime minister's office. But what about today's Treasury? Prime Minister Shinzo Abe has twice postponed a planned increase in the consumption tax rate. Despite the Ministry of Finance's resistance.

　Many of Japan's tax and political research focuses on the strong initiatives of the MoF. However, since the establishment of the Personnel Bureau of the Cabinet, strong intervention in the bureaucracy through personnel affairs at the Prime Minister's Office has been pointed out. How have the appointments of bureaucrats at the Finance Ministry changed?

　Using the network theory, this paper clarifies the transition of the personnel system of bureaucrats. Specifically, the bureaucratic personnel system, which had been closed and stable, has become open and unstable. In addition, posts at the Prime Minister's Office, which were once rare, are now placed in the bureaucratic personnel system. This indicates that the relationship between the MoF officials and the prime minister's office has been strengthened in the bureaucracy related to taxation.