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With on-going progress of province decentralization, the expectations of local citizens on qualitative and quantitative promotion of public service provincial government offers are bound to increase. Nevertheless, financial securement for supply of diverse public services is tougher than ever before, and obtaining of financial support by central government also is not easy. Thus, in reality attentions are drawn on financial burden and financial stringency to be solved. The decentralization share tax system introduced temporarily in our country has been known to make positive effects on balanced local development, but since the system is introduced only temporarily and introduction of new system is demanded, grasping of actual share tax system status and problem is necessary. Therefore, this study reviews the direction of new introduction of share tax in the standpoint of fund securement for such local balanced development provincial organization. To that end, this study deduces suggestions for improvement directions of our country’s share tax system through review of cases like Japan’s recent Local share tax system reformation, i.e., Local share tax revision, new share tax system introduction, provincial support program and other share tax support measure etc.