市町村

平成市町村大合并的行政现状及区域内系统重组&3种行政机构空间布局模式

The Current Situation of Municipal Amalgamations in Japan and Regional System Restructuring

税源划分明确，分国税、都道府县税和市町村税。

The division of sources of tax among different levels of Japanese governments is also made explicit .

这一制度把市町村政府定为保险主体，投保人为40岁以上的日本人，参加这项保险为强制性或义务性。

This system defines the prefecture governments as the insurance subject.40 and over years old Japanese must join the insurance by force .

日本农民健康保险制度体现在日本国民健康保险制度之中，通过强制方法，使全体农业人口参加由市町村政府为保险运营主体的医疗保险。

Farmers ' Medical Insurance System in Japan is a part of Japan 's " National Medical Insurance " system . Through compulsive methods , all the agricultural population in Japan will have to participate in the medical insurance plans run by the governments of cities , towns or villages .