Abstract：The urban railway transit of our country is now in a rapid developing period, but we are lack of a perfect institution system about it. Japan is one of the countries with the most developed urban railway transit system in the world. This paper introduces the Japanese institutions about financing, tax system, and ground exploitation along the railway line in the constructions of urban railway transit. This will be helpful in formulating the institutions of our urban railway transit constructions. According to the situation of our country， some corresponding suggestions are presented.
2002, Vol. 19 
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