noun
transfer of tax revenue sources
Technical term in public finance and intergovernmental relations, often referring to shifting tax bases from central to local governments.
地方分権の一環として、税源移譲が議論されている。
As part of decentralization, the transfer of tax revenue sources is being discussed.
税源移譲によって、地方自治体の自主財源が増える。
Through the transfer of tax revenue sources, local governments' own-source revenue increases.
Compound of 税源 (tax source) and 移譲 (transfer, handover). The exact historical derivation is uncertain; the term is used in modern fiscal policy contexts.