| 調整交付金は、施設等所在市町村調整交付金交付要綱の定めるところにより、米軍資産に係る税制上の特例措置等(固定資産税、住民税等の非課税扱い)により市町村が税財政上の影響を受けていること、米軍資産と基地交付金とに対する財政上の措置に不均衡が認められること等、米軍施設区域が所在する市町村の財政事情の特殊性を考慮して配分される性格のものと解され、国有提供施設等所在市町村助成交付金と同様に、財政補給金的な性格を有し、その使途について条件をつけ又は制限することはしないものとされている。 | Pursuant to the provisions of the Guidelines to the Adjustment Grants Provided to Municipalities where the Facilities, etc. are Located, it is understood that the adjustment grants are to be allocated to the municipalities with the US military facilities, etc., by taking into account the special nature of their financial circumstances, covering areas where the municipalities are affected taxationally and financially by the special taxation measures regarding the US military bases (exemption of the fixed asset taxes, resident taxes, etc.), and/or where there is a demonstrable imbalance in financial measures for the US military assets and the base grants, etc. Therefore, the adjustment grants have the nature of a financial subsidy, similar to the Grants for Municipalities Where National Facilities, etc. for Specified Purposes are Located, and thus its use shall not be under any conditions or restrictions. |
| (配分方法) 調整交付金は立法措置によらずに「施設等所在市町村調整交付金要綱」(昭和45年11月6日自治省告示第224号)により(行政置)、毎年度予算の範囲内において交付されることになっているが、その額は次の金額の合算額となっている。 | (Allocation method) Not under any legislative measures, but as an administrative measure of the "Guidelines to the Adjustment Grants Provided to Municipalities where the Facilities, etc. are Located" (Ministry of Home Affairs Notification No. 224 of November 6, 1970), the adjustment grants are intended to be issued within the scope of the annual budget, whereby the amount is a combination of the following amounts: |
| 1．調整交付金の総額の3分の2に相当する額を、各市町村に所在する米軍資産の価格を基礎として総務大臣が配分した額。 | 1. The amount, equivalent to 2/3rds of the total amount of the adjustment grant, which is allocated by Minister of Internal Affairs and Communications on the basis of the price of the US military assets located in each municipality. |
| 2．調整交付金の総額の3分の1に相当する額を、米軍関係の非課税措置による影響、その他市町村の財政状況を考慮して総務大臣が配分した額。 | 2. The amount, equivalent to 1/3rd of the total amount of the adjustment grant, which is allocated by the Minister of Internal Affairs and Communications when taking into account the impact of the US military-related tax exemption and other financial situation of municipalities. |
| ※ 交付の方法は、国有提供施設等所在市町村助成交付金(基地交付金)と同様である。 | * Method of delivery is the same as that of the Grants for Municipalities Where National Facilities, etc. for Specified Purposes are Located (Military base grants). |