Abstract
The Importance of the roles of the municipality has been increasing in the field of urban development, but the investment in public works that the municipality does under severe financial circumstances keeps decreasing. There is a city planning tax that is the earmarked tax as the fiscal resources of the urban development of the municipality, and the tax revenue flow has been stable. However, information disclosure of this tax was insufficient, so the discussion regarding what kind of mechanism would be preferable among the people had not been done enough about this tax after the system had been founded. This research aims to compare details of the foundation, a tax rate, and the usage of the city planning tax that is a valuable fiscal resource for improving urban infrastructure with those of earmarked funds for roads. In addition, I propose the improvement of future city planning tax system by using a nationwide questionnaire survey of people's attitude.
