国有提供施設等所在市町村助成交付金 (基地交付金)Grants for Municipalities Where National Facilities, etc. for Specified Purposes are Located (Military base grants)

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　基地交付金は、「国有提供施設等所在市町村助成交付金に関する法律」(昭和32年法律第104号)の規定により、国が所有する固定資産のうち、米軍が使用している固定資産(土地、建物及び工作物)や自衛隊が使用する固定資産の台帳価格に応じて基地所在市町村に交付される。当該交付金は、市町村がこれらの資産に対して固定資産税を課税することができないため、固定資産税に代わる財政補給金的な性格を有するものと解されている。The base grants, pursuant to the provisions of the "Act on Grants for Municipalities Where National Facilities, etc. for Specified Purposes are Located" (Act No. 104 of 1957), are provided to the municipalities where the base is located, to the amount based upon the ledger prices of the government-owned fixed assets of which the fixed assets (land, building and structure) are used by the US military and by the Self-Defense Forces. The said grants, because the municipalities are not able to tax these assets at the fixed asset tax rate, have been interpreted as having the character of financial subsidies that are an alternative to a fixed asset tax.
　使途を制限されず、一般財源として交付されるものであるが、固定資産税や国有資産等所在市町村交付金(固定資産税相当額)と異なり、市町村の特別の財政需要に対する財政補給金的な性格を有し、その収入額は税収入とみるべきものではなく、地方交付税の基準財政収入額の算定には算入されないものである。While it is intended to be issued as general revenue without restriction in its application, unlike the fixed asset tax and grants for municipalities where national assets, etc. are located (fixed asset tax equivalent), the grants have the nature of a financial subsidy specifically for the special financial needs of municipalities, and the revenue is not to be regarded as tax revenue, and therefore is not taken into account when calculating the original base amount of income of local allocation tax.
　また、基地交付金は、施設等所在市町村の財政上の影響を緩和するためのものであり、補償金とは異なるものである。Also, the intention is that the base grant(s) shall reduce the financial impact upon municipalities in which the facilities, etc. are located, and should be regarded as different from the compensation.

(配分方法)
　交付金は、毎年度予算で定める金額の範囲内で交付され、交付金の額は次の金額の合算額となる。		(Allocation method)
The grants are issued within the amount determined by the annual budget, and the amount is the sum of the following amounts.
1．交付金の総額の10分の7に相当する額を、その年の3月31日(前年度の末日)現在において所在する対象資産の価格の合算額に按分した額。1. The amount obtained by proportionally dividing the amount, which is equivalent to 7/10 of the total amount of the grant, with the combined amount of the prices of subject assets that are listed as of March 31 of the year (the last day of the previous fiscal year).
2．交付金の総額の10分の3に相当する額を対象資産の種類及び用途、市町村の財政状況等を考慮して、特に必要があると認める市町村に対して総務大臣が配分した額。2. The amount, equivalent to 3/10ths of the total sum of the grants, is allocated by the Minister of Internal Affairs and Communications to municipalities whose special needs are acknowledged, by taking into account the type and uses of the assets in question and the financial status of the municipalities.
※　国有提供施設等所在市町村助成交付金(基地交付金)は毎年10月31日までに都道府県を経由して市町村長に通知され、遅くとも12月31日までに交付されることになっている。* The grants for municipalities where national facilities, etc. are located (Military base grants) is notified by October 31 every year to the mayors of the municipalities through the prefectural governments, and are to be delivered no later than December 31.