日本財団図書館（電子図書館）　ＬｏｃａｌＰｕｂｌｉｃＳｅｒｖｉｃｅＬａｗ（地方公務員法・地方財政法・地方交付税法）

Article 12.

The yardsticks of the expenses for local administration shall be as enumerated below in the column of yardsticks, according to the categories of local bodies and of the expenses.

Local Bodies	Expenses	Yardsticks
Do, Fu and Ken	I. Police Expenses	Number of police personnel
	II. Civil Engineering Expenses
	1.Road and Bridge Expenses (1)Working Expenses (2)Investment Expenses	Area of roads Extension of roads
	2.River Expenses (1)Working Expenses (2)Investment Expenses	Extension of rivers Extension of rivers
	3.Harbor Expenses (1)Working Expenses (2)Investment Expenses	Extension of mooring in harbors Extension of mooring in fishing ports Extension of mooring in harbors Extension of mooring in fishing ports
	4.Other civil Engineering (1)Working Expenses (2)Investment Expenses	Population Population
	III. Education Expenses
	1. Elementary School Expenses	Number of educational personnel
	2. Junior High School Expenses	Number of educational personnel
	3. Senior High School Expenses (1)Working Expenses (2)Investment Expenses	Number of educational personnel Number of pupils Number of pupils
	4. Special Education Expenses (1)Working Expenses (2)Investment Expenses	Number of educational personnel Number of pupils Number of classes Number of classes
	5. Other Educational Expenses	Population Number of students of technical college and universities Number of pupils of whole private schools
	IV. Welfare and Labor Expenses
	1. Poor Relief Expenses	Rural population
	2. Social Welfare Expenses (1)Working Expenses (2)Investment Expenses	Population Population
	3. Sanitation Expenses	Population
	4. Health and Welfare Expenses for Elderly People (1)Working Expenses (2)Investment Expenses	Over 65 years old population Over 70 years old population Over 65 years old population
	5. Labor Expenses	Population
	V. Industry and Economy Expenses
	1. Agricultural Administration Expenses (1)Working Expenses (2)Investment Expenses	Number of farms Area of arable land
	2. Forestry Administration Expenses (1)Working Expenses (2)Investment Expenses	Area of no public forest Area of public forest Area of forests
	3. Fishery Administration Expenses (1)Working Expenses (2)Investment Expenses	Number of fisherman Number of fisherman
	4. Commercial and Industrial Administration Expenses	Population
	VI. Other administrative Expenses
	1. Planning and Promotion Expenses (1)Working Expenses (2)Investment Expenses	Population Population
	2. Taxation Expenses	Number of households
	3. Pension Expenses	Number of pensioners
	4. Other Expenses (1)Working Expenses (2)Investment Expenses	Population Population Area
	VII. Disaster Recovery Expenses	Expenses for principal and interest payment of contented or permitted local debts for the purpose of disaster recovery projects
	VIII. Redemption Expenses of Debt for Supplementary Budget	Expenses for principal and interest payment of permitted local debts for the purpose of national government supplementary budget project etc. for the fiscal years from Showa 50 to Heisei 10 Amount of permitted local debts for the purpose of national government supplementary budget project etc. for the fiscal years of Heisei 11and 12
	IX. Redemption Expenses of Debt for Filling the Decreased Local Tax Receipt	Amount of permitted local debts for the purpose of filling the decreased local tax receipt for the fiscal years from Showa 56 to Heisei 12
	X. Redemption Expenses of Debt for Local Financial Special Measurement	Amount of permitted local debts for the purpose of local financial special measurement for the fiscal years from Showa 57 to Heisei 5
	XI. Redemption Expenses of Debt for Temporary Financial Special Case	Amount of permitted local debts for the purpose of temporary financial special measurement for the fiscal years from Showa 62 to Heisei 12
	XII. Redemption Expenses of Debt for Financial Special Measurement of Public Works	Amount of permitted local debts for the purpose of financial special measurement of public works in the fiscal year Heisei 5
	XIII. Redemption Expenses of Debt for Fiscal Resource Coverage	Amount of permitted local debts for the purpose of financial measurement for the fiscal years from Heisei 6 to Heisei 12
	XIV. Redemption Expenses of Debt for Filling the Tax Cut	Possible amount of local debts for the purpose of filling the decreased local tax receipt caused by the special tax cut of the individual prefectural locality tax etc. for the fiscal years from Heisei 6 to 8 and from 10 to 12
	XV. Redemption Expenses of Debt for Filling the Temporary Decreased Local Tax Receipt	Possible amount of local debts for the purpose of filling the temporary decreased local tax receipt for the fiscal years of Heisei 9
City, town and village	1. Fire Fighting Expenses	Population
	II. Civil Engineering Expenses
	1. Road and Bridge Expenses (1)Working Expenses (2)Investment Expenses	Area of roads Extension of roads
	2. Harbor Expenses (1)Working Expenses (2)Investment Expenses	Extension of mooring in harbors Extension of mooring in fishing ports Extension of outlying facilities in harbors Extension of outlying facilities in fishing ports
	3. Civil Planning Expenses (1)Working Expenses (2)Investment Expenses	Population within city planning areas Population within city planning areas
	4. Park Expenses (1)Working Expenses (2)Investment Expenses	Population Population
	5. Sewage Expenses (1)Working Expenses (2)Investment Expenses	Population Population
	6. Other City Engineering Expenses (1)Working Expenses (2)Investment Expenses	Population Population
	III. Education Expenses
	1. Elementary School Expenses (1)Working Expenses (2)Investment Expenses	Number of pupils Number of classes Number of schools Number of classes
	2. Junior High School Expenses (1)Working Expenses (2)Investment Expenses	Number of pupils Number of classes Number of schools Number of classes
	3. Senior High School Expenses (1)Working Expenses (2)Investment Expenses	Number of educational personnel Number of pupils Number of pupils
	4. Other Educational Expenses (1)Working Expenses (2)Investment Expenses	Population Number of pupils of nursery schools Population
	IV. Welfare Expenses
	1. Poor Relief Expenses	Urban population
	2. Social Welfare Expenses (1)Working Expenses (2)Investment Expenses	Population Population
	3. Health and Sanitation Expenses	Population
	4. Health and Welfare Expenses for Elderly People (1)Working Expenses (2)Investment Expenses	Over 65 years old population Over 70 years old population Over 65 years old population
	5. Cleaning Expenses (1)Working Expenses (2)Investment Expenses	Population Population
	V. Industry and Economy Expenses
	1. Agricultural Administration Expenses (1)Working Expenses (2)Investment Expenses	Number of farms Number of farms
	2. Commercial Administration Expenses	Population
	3. Other Industry and Economy Expenses (1)Working Expenses (2)Investment Expenses	Number of the persons engaged in forestry, fishery and mining Number of the persons engaged in forestry, fishery and mining
	VI. Other administration Expenses
	1. Planning and Promotion Expenses (1)Working Expenses (2)Investment Expenses	Population Population
	2. Taxation Expenses	Number of households
	3. Census and Identification Expenses	Number of pensioners Number of households
	4. Other Expenses (1)Working Expenses (2)Investment Expenses	Population Area Population Area
	VII. Disaster Recovery Expenses	Expenses for principal and interest payment of contented or permitted local debts for the purpose of disaster recovery projects
	VIII. Redemption Expenses for Debts for Remote Place Improvement Projects	Expenses for principal and interest payment of local debts authorized for the purpose of remote place improvement projects
	IX. Redemption Expenses of Debt for Supplementary Budget	Expenses for principal and interest payment of permitted local debts for the purpose of national government supplementary budget project etc. for the fiscal years from Showa 50 to Heisei 10 Amount of permitted local debts for the purpose of national government supplementary budget project etc. for the fiscal years of Heisei 11 and 12
	X. Redemption Expenses of Debt for Filling the Decreased Local Tax Receipt	Amount of permitted local debts for the purpose of filling the decreased local tax receipt for the fiscal years from Showa 56 to Heisei 12
	XI. Redemption Expenses of Debt for Local Financial Special Measurement	Amount of permitted local debts for the purpose of local financial special measurement for the fiscal years from Showa 57 to Heisei 5
	XII. Redemption Expenses of Debt for Temporary Financial Special Case	Amount of permitted local debts for the purpose of temporary financial special measurement for the fiscal years from Showa 63 to Heisei 12
	XIII. Redemption Expenses of Debt for Financial Special Measurement of Public Works	Amount of permitted local debts for the purpose of financial special measurement of public works in the fiscal year Heisei 5
	XIV. Redemption Expenses of Debt for Fiscal Resource Coverage	Amount of permitted local debts for the purpose of financial measurement for the fiscal years from Heisei 6 to Heisei 12
	XV. Redemption Expenses of Debt for Filling the Tax Cut	Possible amount of local debts for the purpose of filling the decreased local tax receipt caused by the special tax cut of the individual prefectural locality tax etc. for the fiscal years from Heisei 6 to 8 and from 10 to 12
	XVI. Redemption Expenses of Debt for Filling the Temporary Decreased Local Tax Receipt	Possible amount of local debts for the purpose of filling the temporary decreased local tax receipt for the fiscal years of Heisei 9

2.	(Omitted)
3.	The unit costs according to the measurement units enumerated in paragraph 1 shall be fixed in Annex to this law.
4.	If there arises the need of revising the unit cost due to a change in the system relative to local administration or other special reasons, special measures may be taken upon such unit cost by cabinet order, only if the Diet is out of session. In such a case the government shall take a step to amend this law in the next session of the Diet.

(Modification of yardsticks)

Article 13.	With respect to the area, number of pupils of senior high schools and such other yardsticks as may be further classified according to the difference in cost per unit, the numerical values thereof may be modified according to such classes.
2.	The modification of the numerical value of a yardstick under the preceding paragraph (hereinafter referred to as "class modification") shall be made by multiplying the numerical value of each class of the yardstick by the ratio prescribed by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications on the basis of the difference in cost per unit.
3.	The numerical value computed under paragraph 2 of the preceding article and the preceding two paragraphs shall be modified by multiplying by the modification index computed under paragraph 4 on the basis of the following conditions of each local body.

	(1)	Grading on the basis of the size of population and the numerical values of other yardsticks;
	(2)	Population density, number of automobiles per one kilometer road and such others;
	(3)	Conditions of local bodies;
	(4)	Coldness and snowfall;

The modification indices for numerical values of yardsticks, as provided for in the preceding paragraph, shall be prescribed by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications according to each category of expenses and each yardstick, on the basis of each of the following methods :

	(1)	The modification under the item 1 of the preceding paragraph (hereinafter referred to as "grade modification") shall be made upon such administrative expenses as may decrease or increase successively according as the numerical value of the yardstick increases or decreases. The index of grade modifications shall be determined by dividing the numerical value computed by the ratio prescribed by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications by means of excessive regression or progression by the numerical value computed without using such ratio. With respect to such expenses as may increase of decrease according to the differences in administrative powers, etc. so that the modification under item 3a. below is applicable, the index of such grade modification may be determined by multiplying the numerical value of the yardstick for such expenses by the ratio prescribed by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications in accordance with the degree of such increase or decrease.
	(2)	The modification under item 2 of the preceding paragraph (hereinafter referred to as "density modification") shall be made upon such administrative expenses as may decrease or increase successively according as the population density, number of automobiles per one kilometer road and such others (hereinafter referred to as "density, etc.") increases or decreases. The index of density modification shall be determined by dividing the density, etc. computed by the ratio prescribed by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications by means of excessive regression or progression by the density, etc. computed without using such ratio.
	(3)	The modification under item 3 of the preceding paragraph (hereinafter referred to as "conditional modification") shall be made upon the administrative expenses whose unit cost increases or decreases according to the conditions of a local body. The index of conditional modification shall be determined in the following ways:
	a.	The conditional modification for Do, Fu or Ken First, multiply the numerical values of the yardsticks for each category of cities, towns of villages within the area (if the use of such numerical values is impracticable or improper, the population or other numerical values specified by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications may be used in lieu thereof) by the ratio prescribed by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications for each category of the whole or a part of cities, towns or villages on the basis of the degree of increase or decrease according to the differences in the quality and quantity of administration or in administrative powers, etc. Second, and together such products obtained for all the cities, towns or villages within the area. Third, add together the numerical values of the yardsticks for all the cities, towns or villages within the area without using the above-mentioned ratio. Fourth, divide such sum by the sum obtained by the second calculation above. The resulting quotient is the index sought for.
	b.	The conditional modification for cities, towns or villages First, multiply the numerical value of the yardstick by the ratio prescribed by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications for each category of cities, towns or villages on the basis of the degree of increase or decrease according to the differences in the quality and quantity of administration or in administrative powers, etc. Second, divide such product by the numerical value computed without using such ratio.
	c.	The conditional modification for Elementary School Expenses, Junior High School Expenses, Social Welfare Expenses, Labor Expenses and other expenses specified by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications- First, obtain the numerical value by using the ratio prescribed by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications on the basis of the degree of need for such expenses according to the population composition by age, the conditions of public facilities etc., measured by the indices specified by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications. Second, divide such numerical value by the numerical value computed without using such ratio.
	(4)	The modification under item 4 of the preceding paragraph (hereinafter referred to as "coldness modification") shall be made upon the administrative expenses whose unit cost increase according to the degree of coldness or snowfall. The index of coldness modification shall be determined as follows: First, multiply the numerical value of the yardstick for the region (with respect to the expenses prescribed by order of the Ministry of Public Management, Home Affairs, Posts and Telecommunications for which the use of such numerical value is impracticable or improper, the population may be used in lieu thereof) by the ratio prescribed by order of the Ministry of Public Management, Home Affairs. Posts and Telecommunications on the basis of the degree of increase of expenses for each region in accordance with the difference in compensation, coldness or snowfall. Second, divide such numerical value by the numerical value computed without using such ratio.

5.	The numerical values of the yardsticks shall, except as provided in paragraph 10 below, be modified according to the categories of local bodied and the expenses thereof as tabulated below: