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）

Annex (Article 12)

Local Bodies	Expenses	Yardsticks	Unit Cost (Yen)
Do, Fu and Ken	I. Police Expenses	Number of police personnel	per head 10,704,000
	II. Civil Engineering Expenses
	1. Road and Bridge Expenses
	(1) Working Expenses	Area of roads	per 1000 km² 246,000
	(2) Investment Expenses	Extension of roads	per km 6,3 1 5,000
	2. River Expenses
	(1) Working Expenses	Extension of rivers	per km 148,000
	(2) Investment Expenses	Extension of rivers	per km 778,000
	3. Harbor Expenses
	(1) Working Expenses	Extension of mooring in harbors	per m 35,800
	(2) Investment Expenses	Extension of mooring in fishing ports	per m 15,000
		Extension of mooring in harbors	per m 8,460
		Extension of mooring in fishing ports	per m 6,710
	4. Other civil Engineering
	(1) Working Expenses	Population	per m 1,430
	(2) Investment Expenses	Population	per m 1,980
	III. Education Expenses
	1. Elementary School Expenses	Number of educational personnel	per head 5,337,000
	2. Junior High School Expenses	Number of educational personnel	per head 5,219,000
	3. Senior High School Expenses	Number of educational personnel	per head 7,955,000
	(1) Working Expenses	Number of pupils	per head 73,800
	(2) Investment Expenses	Number of pupils	per head 58,40
	4. Special Education Expenses
	(1) Working Expenses	Number of educational personnel	per head 5,447,000
		Number of pupils	per head 284,000
	(2) Investment Expenses	Number of classes	per class 1,330,000
		Number of classes	per class 1,740,000
	5. Other Educational Expenses	Population	per head 2,290
		Number of students of technical college and universities	per head 389,000
		Number of pupils of whole private schools	per head 222,100
	IV. Welfare and Labor Expenses
	1. Poor Relief Expenses	Rural population	per head 5,430
	2. Social Welfare Expenses
	(1) Working Expenses	Population	per head 6,870
	(2) Investment Expenses	Population	per head 442
	3. Sanitation Expenses	Population	per head 5,790
	4. Health and Welfare Expenses for Elderly People
	(1) Working Expenses	Over 65 years old population	per head 43,900
		Over 70 years old population	per head 42,700
	(2) Investment Expenses	Over 65 years old population	per head 3,750
	5. Labor Expenses	Population	per head 761
	V. Industry and Economy Expenses
	1. Agricultural Administration Expenses
	(1) Working Expenses	Number of farms	per farm 109,000
	(2) Investment Expenses	Area of arable land	per ha 88,500
	2. Forestry Administration Expenses	Number of fisherman
	(1) Working Expenses	Area of no public forest	per ha 4,570
		Area of public forest	per ha 11,400
	(2) Investment Expenses	Area of forests	per ha 9,070
	3. Fishery Administration Expenses
	(1) Working Expenses	Number of fisherman	per head 252,000
	(2) Investment Expenses	Number of fisherman	per head 70,400
	4. Commercial and Industrial Administration Expenses	Population	per head 2,800
	VI. Other administrative Expenses
	1. Planning and Promotion Expenses
	(1) Working Expenses	Population	per head 1,470
	(2) Investment Expenses	Population	per head 1,320
	2. Taxation Expenses	Number of households	per family 9,200
	3. Pension Expenses	Number of pensioners	per head 1,395,000
	4. Other Expenses
	(1) Working Expenses	Population	per head 3,130
	(2) Investment Expenses	Population	per head 3,250
	VII. Disaster Recovery Expenses	Expenses for principal and interest payment of contented or permitted local debts for the purpose of disaster recovery projects	per 1000 yen 950
	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	per 1000 yen 800
	Amount of permitted local debts for the purpose of national government supplementary budget project etc. for the fiscal years of Heisei 11 and 12	per 1000 yen 20
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	per 1000 yen 65
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	per 1000 yen 69
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	per 1000 yen 87
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	per 1000 yen 149
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	per 1000 yen 94
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	per 1000 yen 41
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	per 1000 yen 92
City, town and village	I. Fire Fighting Expenses	Population	per head
	II. Civil Engineering Expenses
	1. Road and Bridge Expenses
	(1) Working Expenses	Area of roads	per 1000 km² 122,000
	(2) Investment Expenses	Extension of roads	per km 660,000
	2. Harbor Expenses
	(1) Working Expenses	Extension of mooring in harbors	per m 35,100
		Extension of mooring in fishing ports	per m 14,700
	(2) Investment Expenses	Extension of mooring in harbors	per m 8,460
		Extension of mooring in fishing ports	per m 6,710
	3. Civil Planning Expenses
	(1) Working Expenses	Population within city planning areas	per head 1,390
	(2) Investment Expenses	Population within city planning areas	per head 1,270
	4. Park Expenses
	(1) Working Expenses	Population	per head 673
		Area of city parks	per 1000 m² 42,800
	(2) Investment Expenses	Population	per head 303
	5. Sewage Expenses
	(1) Working Expenses	Population	per head 160
	(2) Investment Expenses	Population	per head 102
	6. Other City Engineering Expenses
	(1) Working Expenses	Population	per head 1590
	(2) Investment Expenses	Population	per head 546
	III. Education Expenses
	1. Elementary School Expenses
	(1) Working Expenses	Number of pupils	per head 47,200
		Number of classes	per class 944,000
		Number of schools	per school 10,812,000
	(2) Investment Expenses	Number of classes	per class 775,000
	2. Junior High School Expenses
	(1) Working Expenses	Number of pupils	per head 40,000
		Number of classes	per class 1,150,000
		Number of schools	per school 13,721,000
	(2) Investment Expenses	Number of classes	per class 775,000
	3. Senior High School Expenses
	(1) Working Expenses	Number of educational personnel	per head 8,044,000
		Number of pupils	per head 73, 100
	(2) Investment Expenses	Number of pupils	per head 39,100
	4. Other Educational Expenses
	(1) Working Expenses	Population	per head 6,390
		Number of pupils of nursery schools	per head 401,000
	(2) Investment Expenses	Population	per head 378
	IV. Welfare Expenses
	1. Poor Relief Expenses	Urban population	per head 5,220
	2. Social Welfare Expenses
	(1) Working Expenses	Population	per head 7,280
	(2) Investment Expenses	Population	per head 579
	3. Health and Sanitation Expenses	Population	per head 3,830
	4. Health and Welfare Expenses for Elderly People
	(1) Working Expenses	Over 65 years old population	per head 73,700
		Over 70 years old population	per head 42,700
	(2) Investment Expenses	Over 65 years old population	per head 2,780
	5. Cleaning Expenses
	(1) Working Expenses	Population	per head 7,210
	(2) Investment Expenses	Population	per head 779
	V. Industry and Economy Expenses
	1. Agricultural Administration Expenses
	(1) Working Expenses	Number of farms	per farm 64,900
	(2) Investment Expenses	Number of farms	per farm 46,500
	2. Commercial Administration Expenses	Population	per head 1,210
	3. Other Industry and Economy Expenses
	(1) Working Expenses	Number of the persons engaged in forestry, fishery and mining	per head 108,000
	(2) Investment Expenses	Number of the persons engaged in forestry, fishery and mining	per head 124,000
	VI. Other administration Expenses
1. Planning and Promotion Expenses
(1) Working Expenses	Population	per head 4,270
(2) Investment Expenses	Population	per head 1,550
2. Taxation Expenses	Number of households	per family 9,700
3. Census and Identification Expenses	Number of pensioners	per head 1,820
	Number of households	per family 3,140
4. Other Expenses
(1) Working Expenses	Population	per head 10,300
	Area	per 1 km² 2,641,000
(2) Investment Expenses	Population	per head 1,700
	Area	per 1 km² 286,000
VII. Disaster Recovery Expenses	Expenses for principal and interest payment of contented or permitted local debts for the purpose of disaster recovery projects	per 1000 yen 950
VIII. Redemption Expenses for Debts for Remote Place Improvement Proj ects	Expenses for principal and interest payment of local debts authorized for the purpose of remote place improvement projects	per 1000 yen 800
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	per 1000 yen 800
	Amount of permitted local debts for the purpose of national government supplementary budget project etc. for the fiscal years of Heisei 11 and 12	per 1000 yen 20
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	per 1000 yen 65
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	per 1000 yen 69
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	per 1000 yen 87
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	per 1000 yen 149
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	per 1000 yen 94
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	per 1000 yen 41
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	per 1000 yen 63