earmarked road tax revenue; road-specific financial resources
A fiscal term referring to tax revenues legally designated for road construction and maintenance. Often discussed in the context of Japan's road-related taxes and their allocation.
Road-specific financial resources were once funded by taxes such as the gasoline tax.
The conversion of earmarked road tax revenue into general revenue was debated.
General revenue not earmarked for a specific purpose, in contrast to 道路特定財源 which is designated for road-related expenditures.
A broader term for any earmarked revenue source; 道路特定財源 is a specific instance of this.
Compound of 道路 (road), 特定 (specific), and 財源 (financial resources). The term emerged in Japanese fiscal policy to describe taxes reserved for road projects.