IMF Staff Country Reports

Japan: Report on the Observance of Standards and Codes—Fiscal Transparency Module

September 4, 2001

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Japan: Report on the Observance of Standards and Codes—Fiscal Transparency Module, (USA: International Monetary Fund, 2001) accessed December 23, 2024

Summary

The paper provides an assessment of fiscal transparency practices in Japan against the requirements of the IMF code of good practices on fiscal transparency. The responsibilities of different levels of government, and of the separate branches of government, are well defined. The coordination and management of fiscal activity is fairly effective. There are many respects in which Japan meets high standards of fiscal transparency. Recent initiatives have improved fiscal transparency. There is nevertheless room for major progress in key areas.

Subject: Budget planning and preparation, Expenditure, Fiscal policy, Fiscal stance, Macroeconomic and fiscal forecasts, PFM legal and regulatory frameworks, Public financial management (PFM)

Keywords: Budget, Budget data, Budget planning and preparation, CR, Fiscal stance, General account budget, Government, Government activity, Government decision, Government financial institutions, Government ministry, Government program, Implicit government guarantee, ISCR, Medium-term budget framework, National budget, PFM legal and regulatory frameworks, Public finance, Summary budget information, Supplementary budget

Publication Details

  • Pages:

    18

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Country Report No. 2001/156

  • Stock No:

    1JPNEA0022001

  • ISBN:

    9781451820553

  • ISSN:

    1934-7685