This article examines a case of participatory budgeting in Japanese local government. The article demonstrates how cultural values interact with stages of budgeting (in our case, the co-planning or consultation phase of budgeting). We find three key stakeholders – councillors, administrators and citizens – have varying degree of participation in the budget process. While direct citizen participation has been limited and challenging, we find that local associations and councillors work as lobbyists to influence the budget less publicly. The budget desk led by the mayor plays the dominant role. This article contributes to the broader debate on local government reforms and their translation into varied contexts by problematising such a linear adoption of knowledge from a cultural perspective
