Publications April, 2000-
<Books and Monographs>
Local Finance in Japan, Japan International Cooperative Agency, June 2006
Fiscal Decentralization and State-Local Finance: Fundamental Perspectives (in Japanese), University of Tokyo Press, March 2004
The Impact of Globalization on the Fiscal System of Welfare States (in Japanese), with Takehisa Hayashi, Eiichi Kato and Fumio Kanazawa, University of Tokyo Press, January 2004

"Local Government Organization and Finance in Japan," in Anwar Shah ed., Local Governance in Industrial Countries, World Bank, forthcoming
"Next Stage of Fiscal Decentralization in Japan," Shisanhyokajoho, No.151, pp.2-7, March 2006
"Development in the Theory of Fiscal Equalization and Japan's Local Allocation Tax," The Society of Japan Local Finance ed., Paradigm Sift in Local Finance, Keiso shobo, pp.24-46, June 2005
"Trinity Reform and Transfer Tax Base to Local Authorities," (in Japanese) Chihozei, Vol.56, No.4, pp.2-10, April 2005
"The Future of Trinity Reform in Japan," (in Japanese) Chihozaisei, Vol.44, No.2, pp.4-12, February 2005
"The Theory of Tax Assignment - Prof. Richard Bird' Contribution," in Ito Kobun ed., Reform of Contemporary Public Finance, Minerva shobo, pp.215-232, February 2005
"Market, State and Local Bond," (in Japanese) Chihosai Geppo, No.298, pp.2-6, 2004
"On the Cooperative Fiscal Federalism," (in Japanese) Nihon Keizai Shimbun, July 9th, 2004
"Redistributive State - Option for Canada," (in Japanese) in Takehisa Hayashi, Eiichi Kato, Fumio Kanazawa and Nobuki Mochida eds., Globalization and Change in Welfare State, University of Tokyo Press, January 2004
"Fiscal Federalism and Local Allocation Tax Reform," (in Japanese) Toshimondai, Vol.94, No.1, pp.39-52, January 2003
"The Future of Property Tax," (in Japanese), Local Tax, Vol.53 No.11, November 2002
"Local Allocation Tax and Moral Hazard," (in Japanese) with Isao Horiba and Keiji Fukae, Aoyamakeizaironsyu, Vol.54, No.4, 2002
"Tax Assignment and Value Added Tax," (in Japanese) Journal of Municipal Problems (The Toshi-mondai Kenkyu), Vol.54, No.1, pp.85-91
"Taxes and Transfers in Japan's Local Finance," (in Japanese) in Michio Muramatsu, Farrukh Iqbal and Ikuo Kume eds., Local Government Development in Post-War Japan, Chapter 4, Oxford University Press, December, 2001
"The Report on Annual Conference of Local Public Finance," (in Japanese) Local Public Finance, Vol.40, No.12, December, 2001, pp.25-34
"Independent Intergovernmental Relations," (in Japanese), (A Discussion with Shin Saito and Toshihiro Ihori), Economy, Society, Policy, October, 2001, No.354, pp.6-17
"Intergovernmental Allocation of Value Added Tax in Japan: International Comparison," (in Japanese)The Journal of Economics, The University of Tokyo, Vol.67, No.2, pp.2-35, 2001
"Taxes and Transfers in Japan's Local Public Finances," World Bank Institute Working Papers, No.37171, June, 2001
"Intergovernmental Allocation of Value Added Taxes," (in Japanese) Local Public Finance, Vol.40, No.5, 2001
"Fiscal Decentralization in Developing Countries -Thailand, Indonesia and Philippines," (in Japanese) in Report on Government Decentralization Reforms in Developing Countries, Institute for International Cooperation, Japan International Cooperation Agency, April 2001
"Fiscal Equalization in Japan: Assessment and Recommendations," with Robin W. Boadway and Paul A. R. Hobson, The Journal of Economics, The University of Tokyo, Vol.66, No.4, 2001

<Book Review>
Osamu Kimura, Metropolitan Government and its Tax System, (in Japanese) (Shiseikenkyu, No.144, Research Institute of Osaka City, July 2004)

1995-March, 2000
"The Case for Fiscal Equalization and Its Design," (in Japanese) in C. Sakamoto eds, Social Welfare and Its Finance in Local Government, Bunshindo, 1999
"Fiscal Federalism in Practice, the Nordic Countries and Japan," with J. Lotz, The Journal of Economics, The University of Tokyo, Vol.64, No.4, January, 1999
"An Equalization Transfer System in Japan," in Shibata/Ihori eds, Welfare State, Public Investment and Growth, Springler Verlag, 1998
"On the Allocation of Value-Added Tax," (in Japanese) Research Report of Local Public Finance, 1998
"Lecture on Fiscal Decentralization," (in Japanese) Zeimu Report, No.415, 1998
"On the Tax Assignment Among Different Level of Governments," (in Japanese) Report, Jichisogo Center, 1998
"On the Local Own Revenues," (in Japanese) Hogaku Kyoshitsu, No.209, 1998
"The Era of Decentralization and Fiscal Autonomy," (in Japanese) Jichi Forum, Vol.415, 1997
"Essay on the Recommendation by the Committee for Decentralization," (in Japanese) Zei, Vol.52, No.9, 1997
"History of Fiscal Theory and its Critics," (in Japanese) M. Katagiri ed., Public Finance, Toyokeizai Shimposha, 1997
"The Impact of Internationalization on Local Tax System," (in Japanese) Report, Jichisogo Center, 1997
"Research on Board of Audit in Germany," (in Japanese) International Comparison of Board of Audit -Japan and Germany-, Tokei-kenkyukai, 1997
"The Impact of Internationalization on Local Tax," (in Japanese) Chihozei, Vol.48, No.7, 1997
"Future Prospect of Fiscal Decentralization," (in Japanese) Jurisuto, No.1090, 1996
"Research on General Accounting Office," (in Japanese) International Comparison of Board of Audit -Japan and United States-, Tokei-kenkyukai, 1996
"Essay on the Annual Report of Audit," (in Japanese) The Board of Audit, Kensain, 1996
"Report on the Annual Conference of Local Public Finance Held in 1995," (in Japanese) Chiho Zaisei, 1996
"Historical Perspective of Fiscal Policy in Japan," (in Japanese) in Odaka and Saito eds, 200 Years of Japanese Economic History, Nihon-Hyoronsya, 1996
"Lesson from European Charter of Local Self Government," (in Japanese) Chiho Zaisei, December, 1995
"Balancing Equity and Decentralization," Social Science Japan, Institute of Social Science, The University of Tokyo, No.5, 1995
"Japanese Board of Audit - in Comparison with General Accounting Office in U.S.," (in Japanese) Kaikeikensa Kenkyu, No.12, 1995
"Fundamental Reform of Public Finance System," (in Japanese) in Kawamura and Shibata eds., Contemporary System of World Economy, Toyokeizai Shimposha, 1995
"Change in the Public Finance of Large Cities," Chihozaimu, No.498, 1995

<Book Review>
T. Kodama, Housing Policy in Europe (in Japanese) (Syukan Dokusyojin, July, 1996)

Selected Publications prior to 1995
<Books and Monographs>
Public Finance of Japanese Cities (in Japanese), University of Tokyo Press, 1993
Market and State (in Japanese) ed., Bokutakusha, 1992

"Public Finance of Tokyo Metropolitan Government," (in Japanese) in N. Jinno ed. Managing the Metropolis, Toshi shuppan, 1994
"A Change in the Intergovernmental Fiscal Relation," (in Japanese) in Hayashi K. and E. Kato eds., International Comparison of the Welfare State, University of Tokyo Press, 1992
"Expansion of Local Fiscal Outlays and the Concentration Process," (in Japanese) Okayama University, Keizaigakkai-zasshi, Vol.22, No.3-4, 1991
"The Structure and Role of the Local Allocation Tax in Japan," (in Japanese) Tokyo Metropolitan University, Keizai to Keizaigaku, No.65, 1990
"City Planning and Economic Development of Japanese Large Cities," (in Japanese) Nishikawa S. and Yamamoto Y. eds. The Era of Industrialization (2),-Japanese Economic History -, Vol.5, Iwanami- shoten, 1990
"The Formation of Public Finance of Cities in Modern Japan," (in Japanese) Institute of Social Science, Shakai Kagaku Kenkyu, The University of Tokyo, Vol.36, No.3, 1984 and Vol.36, No.6, 1985
"The Role of Local Government Expenditures in Prewar Japan," Annals of the Institute of Social Science, 26, 1984
"The Expansion of Financial Outlays of Cities in Times of Restrictive Financial Policies," (in Japanese), Shoken Keizai, No.137-138, 1981

Tufts, E., Political Control of Economy, Chapter 2, T. Nakamura ed, Yuko Shoin, 1980