Silviase/jgov_v1.4_full_ann huggingface dataset:
## 省庁別財務書類について

### 1. 作成目的

一般会計及び特別会計を合算した法務省の財務状況を開示。

### 2. 作成方法

「省庁別財務書類の作成基準」に基づき作成（省庁内部における取引等を相殺消去）。

3. 各財務書類の表す財務情報

（貸借対照表）

資産及び負債の状況を開示。

（業務費用計算書）

本年度に発生した費用の状況を開示。

（資產·負債差額增減計算書）

貸借対照表の前年度末資産・負債差額と本年度末資産・負債差額の増減を要因別に開示。

（区分別收支計算書）

歳入歳出決算の財政資金の流れを区分別に開示。

平成17年度について

資産合計は2,110億円の減少、負債合計は780億円の減少、資産・負債差額は1,320億円の悪化、業務費用はほぼ増減ありませんでした。

主な要因は

資産合計 △2,110 億円

現金・預金:供託金払戻による預金の減少

(△513 億円)

有形固定資産:国有財産価格改定実施による

評価減(△2,120 億円)

負債合計 △780 億円

保管金:供託金払戻による保管金の減少

(△513 億円)

## (参考情報)

①公債関連情報(仮定計算により算定)

a.資産額等を基礎として配分される本年度末公債残高50,850億円、本年度公債発行額3,111億円、本年度利払費679億円

b. 資産・負債差額等を基礎として配分される本年度末公債残高 40,493 億円、本年度公債発行額 3,111 億円、本年度利払費 539 億円

法務省 平成17年度省庁別財務書類の概要

貸借対照表

前年度	17年度	增減	前年度	17年度	增減
<資産の部>	<負債の部>
現金・預金	532	487	△45	賞与引当金	29	29
未収金等	1	1	0	退職給付引当金	745	733
有形固定資産	1,718	1,547	△170	特別会計繰戻未済金	17	0
国有財産(公共用財産除<)>	1,700	1,529	△170	その他の負債	517	468
物品	18	17	0
無形固定資産	8	13	△4
その他の資産	0	1	0

負債合計	1,310	1,231
<資産・負債差額の部>
資産・負債差額	951	818
資産合計	2,261	2,050	△211	負債及び資産・負債差額合計	2,261	2,050

業務費用計算書

(单位:十億円)

前年度	17年度	增減
人件費	403	395	△7
退職給付引当金等線入額	70	77	6
補助金等	4	4	0
委託費等	9	9	0
庁費等	176	179	2
減価償却費	45	43	△2
資産処分損益	9	11	1
その他の業務費用	8	7	△1

(单位:十億円)

資產・負債差額増減計算書 (单位:十億円)

前年度	17年度	增減
前年度末資產·負債差額	953	951	△1
本年度業務費用合計（A）	△728	△729	0
財源合計（B）	736	776	39
その他の財源	736	776	39
資産評価差額等	0	△207	△207
その他資産·負債差額の増減	△42	29	72

区分別收支計算書

前年度	17年度	增減
業務收支	21	27	5
財源	755	798	42
業務支出	△733	△771	△37
財務收支	0	0	0
本年度收支(業務收支+財務收支)	21	27	5
資金への繰入等	21	27	5
資金残高等	510	460	△50

本年度末現金·預金残高	532	487	△45

## 主な増減内容

### 1. 貸借対照表

(資產)

現金·預金…日本銀行預託金 △455億円

現金 +3 億円

国有財産等…価格改定評価減△2,076億円（負債）

その他の負債…保管金の減 △451 億円

### 2. 業務費用計算書

人件費…勧奨退職者減による退職手当減

△20 億円

退職給付引当金繰入額…職員増のため

+67 億円

### 3. 資產·負債差額增減計算書

本年度業務費用合計と財源合計との差額+471億円（左記(A) + (B)により算出）

⇒企業会計の「当期純利益」に相当

4. 区分別收支計算書

財源 …特別会計剰余金 +51 億円

業務支出…施設整備支出 △163億円

留意点
(注)表中金額の単位は10億円単位, 増減内訳は1億円単位とし, 単位未満は切り捨てているため, 増減額は一致しないことがあります。
## 法務省一般会計 平成17年度省庁別財務書類の概要

## 一 般会計省庁別財務書類について

貸借対照表

(单位:十億円)

1. 作成目的

法務省の一般会計の財務状況を開示

2. 作成方法

「一般会計省庁別財務書類の作成基準」に基づき作成。

## 平成17年度について

資産合計は2,170億円の減少、負債合計は760億円の減少、資産・負債差額は1,406億円の悪化、業務費用は30億円の増加となりました。

主な要因は

資産合計△2,170億円

現金・預金:供託金払戻による預金の減少

(△513億円)

有形固定資産:国有財産価格改定実施による

評価減(△2,045億円)

負債合計△760億円

前年度	17年度	增減	前年度	17年度	增減
<資産の部>	<負債の部>
現金・預金	510	460	△50	賞与引当金	23	23
有形固定資産	1,643	1,477	△166	退職給付引当金	602	593
国有財産(公共用財産除<)>	1,628	1,461	△167	その他の負債	517	468
物品	15	15	0
無形固定資産	2	2	0
その他の資産	0	1	0
負債合計	1,162	1,085
<資産・負債差額の部>
資産・負債差額	995	855

資産合計	2,158	1,940	△217	負債及び資産・負債差額合計	2,158	1,940

保管金:供託金払戻による保管金の減少

(△513 億円)

業務費用計算書 +30 億円

人件費:勧奨退職者減による退職手当の減

(△20 億円)

退職給付引当金繰入額:職員増のため

(＋25 億円)

## (参考情報)

①公債関連情報(仮定計算により算定)

a.資産額等を基礎として配分される本年度末公債残高50,850億円、本年度公債発行額3,111億円、本年度利払費679億円

b. 資産・負債差額等を基礎として配分される本年度末公債残高 40,493 億円、本年度公債発行額 3,111 億円、本年度利払費 539 億円

業務費用計算書

(单位:十億円)

前年度	17年度	增減
人件費	328	325	△2
退職給付引当金等線入額	57	59	2
補助金等	4	4	0
委託費等	9	9	0
特別会計への線入	71	71	0
庁費等	102	106	3
減価償却費	38	36	△2
資産処分損益	8	10	△2
その他の業務費用	38	36	△2

資產・負債差額増減計算書

前年度	17年度	増減
前年度末資産・負債差額	1,000	995	△4
本年度業務費用合計（A）	△627	△631	△3
財源合計（B）	635	672	36
その他の財源	635	672	36
資産評価差額等	29	△202	△231
その他資産・負債差額の増減	△42	25	67
本年度末資産・負債差額	995	855	△140
（参考）（A）+（B）	8	40	32

区分別收支計算書

前年度	17年度	增減
業務收支	0	0	0
財源	635	672	36
業務支出	$ \triangle $ 635	$ \triangle $ 672	$ \triangle $ 36
資金残高等	510	460	$ \triangle $ 50

本年度末現金·預金残高	510	460	$ \triangle $ 50

## 主な増減内容

### 1. 貸借対照表

現金·預金…日本銀行預託金 △506億円

現金 +3億円

国有財産等…価格改定評価減△2,045億円（負債）

その他の負債…保管金の減 △502 億円

### 2. 業務費用計算書

人件費…勧奨退職者減による退職手当減

△20 億円

退職給付引当金繰入額…職員増のため

+25億円

3. 資產·負債差額增減計算書

本年度業務費用合計と財源合計との差額+405億円（左記(A) + (B)により算出）

⇒企業会計の「当期純利益」に相当

(省庁ベースとの相違)

省庁ベース(一般会計・特別会計)+350 億円との差額 66 億円は、特別会計の収支によるもの(登記特別会計+66 億円)。

4. 区分别收支计算书

財源 …配賦財源增 +395 億円

業務支出…施設整備支出 △153億円

留意点
(注)表中金額の単位は10億円単位, 増減内訳は1億円単位とし, 単位未満は切り捨てているため, 増減額は一致しないことがあります。
## 登記特別会計 平成17年度特別会計財務書類の概要

貸借対照表

(单位:十億円)

前年度	17年度	增減	前年度	17年度	增減
<資産の部>	<負債の部>
現金・預金	21	27	5	賞与引当金	5	5
未収金等	1	1	0	退職給付引当金	142	140
有形固定資産	74	70	△4
国有財産(公共用財産除<1>	71	67	△3
物品	3	2	0	負債合計	147	145
無形固定資産	6	10	4	<資産・負債差額の部>
資産・負債差額	△44	△36
資産合計	103	109	5	負債及び資産・負債差額合計	103	109

資產・負債差額増減計算書

業務費用計算書

前年度	17年度	增減
人件費	74	69	△4
退職給付引当金等線入額	13	17	4
庁費等	74	73	△1
減価償却費	6	6	0
資產処分損益	1	0	0
本年度業務費用合計	172	168	△3

(単位:十億円)
前年度	17年度	増減
前年度末資産・負債差額	△47	△44	2
本年度業務費用合計(A)	△172	△168	0
財源(B)	172	175	3
資産評価差額等	3	△3	△6
その他資産・負債差額の増減	0	4	4
本年度末資産・負債差額	△44	△36	7
(参考)(A)+(B)	0	6	6

平成17年度について
資産合計は50億円の増加，負債合計は20億円の減少，資産・負債差額は70億円の好転，業務費用は35億円の減少となりました。
主な要因は現金・預金：+51億（登記印紙収入、登記情報提供手数料収入等の増）
有形固定資産：△42億
人件費：△49億
庁費：△10億

区分別收支計算書

（注）表中金額の単位は10億円単位，増減内訳は1億円単位とし，単位未満は切り捨てているため，増減額は一致しないことがあります。

## 留意点

前年度	17年度	增減
業務収支	21	27	5
財務収支	0	0	0
本年度収支	21	27	5
（業務収支+財務収支）
資金への繰入等	21	27	5
本年度末現金・預金残高	21	27	5

## 主な増減内容

1. 貸借対照表

(資産)

現金・預金…特別会計歳入の増 +51 億円

2．業務費用計算書

人件費…定員削減による減△49億円

3．資産・負債差額増減計算書

本年度業務費用合計と財源合計との差額

+66 億円

（上記（A）+（B）により算出）

⇒企業会計の「当期純利益」に相当

4．区分別収支計算書

業務収支…特別会計歳入の増 +51 億円
# White Paper on Local Public Finance, 2005

# - Illustrated -

Ministry of Internal Affairs and Communications
## The Role of Local Public Finance

## The State of Local Public Finance (FY 2003 Settlement)

Scale of Account Settlement ... 4
Revenue and Expenditure Settlement ... 4
Revenue ... 5
1 Revenue Breakdown ... 5
2 Revenue Trends ... 6
3 Local Taxes ... 7
4 Local Allocation Tax ... 9
Expenditure ... 11
1 Expenses by Function ... 11
2 Expenses by Character ... 14
Flexibility of the Financial Structure ... 17
1 Ordinary Balance Ratio ... 17
2 Debt Service Payment Ratio Used for Permission to Issue Local Bonds ... 18
Outstanding Local Government Borrowing (Ordinary Account) ... 19
1 Trends in Outstanding Local Government Borrowing ... 19
2 Outstanding Borrowing of Local Finance ... 20
Local Public Enterprises ... 21
1 Ratio of Local Public Enterprises ... 21
2 Number of Businesses Operated by Local Public Enterprises ... 22
3 Scale of Financial Settlement ... 22
4 Management Conditions ... 23
Efforts Toward Sound Financial Conditions
1 Number of Public Employees ... 24
2 Salary Level ... 25
3 Administrative Transparency ... 26
4 Examples of Administrative Reform Efforts ... 28
5 Promotion of Local Administrative Reform Through the New Local Administrative Reform Guidelines ... 29
Issues of Local Finance
1 The Trinity Reform ... 30
2 Expansion of the Financial Base ... 33
3 Promotion of Municipal Mergers ... 37
# The Role of Local Public Finance

Prefectures and municipalities (cities, towns, and villages) are principal actors in various administrative areas, including school education, welfare and public health, police and fire services, and the construction of such public works as roads and sewerage systems. They play a major role in national life.

This brochure will introduce the state of local public finance, which is an assemblage of the finances of individual local governments, with particular focus on the state of settlements for fiscal 2003 and efforts toward financial soundness of the local public entities centered on the ordinary account.

## Classification of the Accounting of Local Governments Applied in the Settlement Account Statistics

Although the accounts of local governments are divided into ordinary accounts and special accounts, the account classification of each local government is not uniform. Therefore, we have adopted a uniform method in the settlement account statistics by classifying accounts as an ordinary account, which covers the general administrative sector, and other accounts (public business accounts). This enables us to clarify the financial condition of local governments as a whole and to make a statistical comparison among local governments.

## Accounts of Local Governments

## Ordinary account

Account of general administrative sector

## Other accounts (Public business accounts)

Elderly medical care account

Nursing care insurance account
## How large is local public finance compared with central government finance?

Looking at the scale of local public finance to gross domestic expenditure, we see that the ratio of the local government sector is 12.4%, which is about three times larger than the ratio of the central government.

Gross Domestic Expenditure and Local Public Finance
## Scale of Account Settlement

As a result of such factors as a decline in ordinary construction project spending and personnel expenses on the expenditure side and a decrease of local taxes and local allocation tax on the revenue side, both revenue and expenditure have shrunk for four consecutive years.

# Revenue and Expenditure Settlement

Although both the single fiscal year balance and the real single fiscal year balance moved into the black, the number of local government bodies with a real balance deficit are increasing.

Category	Settlement figure	No. of deficit organizations
FY 2003	FY 2002	FY 2003	FY 2002
Real single FY balance	¥ 91.8 billion	- ¥ 97.8 billion	1,448 (2,435)	2,055 (2,932)
Single FY balance	¥ 139.7 billion	- ¥ 55.4 billion	1,347 (2,356)	1,949 (2,845)
Real balance	¥ 1204.6 billion	¥ 1078.3 billion	28	25

Notes:

1. Real single FY balance: Calculated by adding reserves to the fiscal adjustment fund and advanced redemption of local loans to the single FY balance and subtracting the used part of the fiscal adjustment fund.

Single FY balance: Calculated by subtracting the real balance of the previous fiscal year from the real balance of the fiscal year concerned.

Real balance: Calculated by subtracting the revenue resources that should be carried over to the next fiscal year from the income-expenditure balance.

2. The number of organizations with real single FY balance deficits or single FY balance deficits does not include partial administrative associations and wide-area federations; the figures in parentheses are the number of organizations including partial administrative associations and wide-area federations.
## Revenue

Where does the funds for local government activities come from?

## 1 Revenue Breakdown

Local taxes account for about one-third of the revenue of local governments, followed by the local allocation tax, local bonds, and national treasury disbursements.

## General Revenue Resources

Revenue resources for which the use is not specified, like local taxes and the local allocation tax, are called general revenue resources. Here, the total of local taxes, local transfer tax, special local grants, the local allocation tax, and so on is treated as the general revenue resource. It is extremely important for local governments to ensure sufficient general revenue resources in order to handle various administrative needs properly.

Local transfer tax Collected as a national tax and transferred to local governments. Includes local road transfer tax, etc.

Special local grant A revenue source with the character of a substitute for local taxes, introduced to supplement a part of the decrease of local tax caused by a tax cut since FY 1999 and grants from the central government to local governments as a result of a revision of national treasury subsidies.

Local allocation tax An intrinsic revenue source shared by local governments in order to adjust imbalances in tax revenue among local governments and to guarantee revenue sources so that local governments in whatever region can provide a certain level of administrative services. Calculated as a certain ratio of five national taxes. (See page 9 for details.)

National treasury disbursements A general name for funds disbursed from the central government to local governments for specified uses.

Local bonds These refer to the debts of local governments for which fulfillment continues for more than one fiscal year.

## Notes:

1. The figures here are mainly for the ordinary account. (For the accounts of public enterprises, such as water supply and sewerage businesses, transportation businesses, and hospitals, see page 21.)

2. The figures for each item are rounded off under the given unit. Therefore, they do not necessarily add up exactly to the total.
## 2 Revenue Trends

In recent years, while the ratios of local taxes and local allocation tax in total revenue are on a downward trend, the ratio of local bonds is increasing.
## 3 Local Taxes

Local taxes consist of prefectural taxes and municipal taxes. (In the case of the special wards of Tokyo, the Tokyo Metropolitan Government collects some municipal taxes.)

Composition of Revenue from Prefectural Taxes (FY 2003 settlement)

Composition of Revenue from Municipal Taxes (FY 2003 settlement)
Among prefectural taxes, the ratios of the two corporate taxes (corporate business tax and corporate prefectural residents tax) are high. Among municipal taxes, the ratios of the fixed asset tax and individual municipal residents tax are high.

The two corporate taxes are impacted by the business cycle, so the tax revenue from prefectural taxes is less stable.

On the other hand, municipal tax revenue has been relatively stable, although it has been on a downward trend since fiscal 2001.

Prefectural Taxes Trend

Municipal Taxes Trend
## 4 Local Allocation Tax

From the perspective of local autonomy, it would essentially be the ideal for each local government to ensure the revenue sources necessary for administrative activities through local taxes collected from their residents. However, there are regional imbalances in tax revenue, and many local governments are unable to acquire necessary tax revenue. Therefore, the central government collects financial sources that should fundamentally be attributable to local tax revenue through national taxation and reallocates them as the local allocation tax to local governments where financial sources are insufficient.

## 1 Determination of total amount of local allocation tax

The total amount of the local allocation tax is determined on the basis of certain ratios for national taxes (32% for income tax and liquor tax, 35.8% for corporate tax, 29.5% for consumption tax, and 25% for tobacco tax) as well as estimates of standard revenue and expenditure of local public finance as a whole.

The total amount of local allocation tax in fiscal 2003 was ¥18.0693 trillion, down 7.5% from the initial figure for the previous fiscal year.

## 2 Method of calculation of regular local allocation tax for each local government

The regular local allocation tax for each local government is calculated by the following mechanism:

## Notes:
## 3 Function of the local allocation tax

The function of the local allocation tax is to adjust imbalances in revenue among local governments in order to guarantee revenue so that local governments can provide standard administrative services and basic social infrastructure to their residents in whatever region. Accordingly, as a result of the revenue adjustment mechanism through the local allocation tax, few differences in such factors as size of population have been found in the ratio of general revenue resources to total revenue.

Ratio of General Revenue Resources to Total Revenue for Municipalities

Notes:

1. A “large city” refers to a city with a population of more than 100,000 persons according to the national census of 2000; a “small city” refers to a city with a population of less than 100,000.

2. A “large town or village” refers to a town or village with a population of more than 10,000; a “small town or village” refers to a town or village with a population of less than 10,000.
# Expenditure

# What is revenue being expended for?

## 1 Expenses by Function

When expenses are classified by function, we see that a lot of revenue is expended for such items as education expenses, civil engineering work expenses, and public welfare expenses. In prefectures it is mainly expended for education expenses, civil engineering work expenses, and debt servicing, in that order. In municipalities it is primarily expended for public welfare expenses, civil engineering work expenses, and debt servicing, in that order.

Education expenses: Expenses for school education, social education, etc.

Civil engineering work expenses: Expenses for the construction and improvement of public facilities, such as roads, housing and parks.

Public welfare expenses: Expenses for the construction and operation of welfare facilities for children, the elderly, the mentally and physically disabled, etc. and for the implementation of livelihood protection, etc.

Public debt payment: Expenses for the payment of principal, interest, etc. on debts.

## Composition of Expenditure by Function (FY 2003)
## Breakdown of Educational Expenses by Purpose

Breakdown of Civil Engineering Work Expenses by Purpose

## Breakdown of Public Welfare Expenses by Purpose
In recent years, while there has been a decline in such items as agriculture, forestry and fishery expenses and civil engineering work expenses, public debt payments have been increasing.

## Trends in Expenditures by Function (ordinary account net total)

Unit: Ratio with FY 1992 as 100.
## 2 Expenses by Character

Classified by character, expenses can be divided into "obligatory expenses" (personnel expenses, maintenance and relief expenses and public debt payments), which are mandatory and difficult to cut down at the discretion of individual local governments; "investment expenses," including ordinary construction expenses, etc.; and "other expenses."

Expenditure by Character (FY 2003)
## Trends in Personnel Expenses

Breakdown of Personnel Expenses by Item
In recent years, while there has been a decline in such items as ordinary construction expenses and personnel expenses, maintenance and relief expenses, public debt payments and so on have been increasing.

Trends in Breakdown of Expenditures by Character (ordinary account net total)

Unit: Ratio with FY 1992 as 100.

Maintenance and relief expenses

Expenses which include child welfare expenses, livelihood protection expenses, etc., aimed at assisting the needy, children, the elderly, mentally and physically disabled, etc., as a part of the social security system.

Ordinary construction expenses

Expenses necessary for the construction of social capital, such as roads, bridges, parks, schools, etc.
# Flexibility of the Financial Structure

How can local finance respond to the demand toward local governments?

In addition to revenue sources allocated to obligatory expenses required every year, it is necessary for local governments to ensure revenue sources for measures to respond properly to social and economic trends and changes in the demand of the residents. The extent to which these revenue sources can be ensured is called the flexibility of the financial structure.

## 1 Ordinary Balance Ratio

The ordinary balance ratio (the ratio of ordinary revenue allotted to expenses recurring every fiscal year to the total of ordinary revenue recurring every fiscal year, centered on local taxes and the local allocation tax, as well as tax reduction supplementary bonds and extraordinary financial countermeasures bonds [see note]) is declining, both on a prefectural average and national average, because of such factors as a decrease in personnel expenses and an increase in tax-reduction supplementary bonds and extraordinary financial countermeasures bonds.

Note:

Tax-reduction supplementary bonds and extraordinary financial countermeasures bonds have been added since fiscal 2001.
## Debt service payment ratio used for permission to issue local bonds

The debt service payment ratio used for permission to issue local bonds is an index showing the ratio of local debt principal and interest repayment (excluding advanced redemption and the amount of general revenue resources calculated for this purpose that includes the local allocation tax) to the total of standard financial amount (excluding the amount of local allocation tax calculated for service payment) and possible issue of extraordinary financial countermeasures bonds. This index is one of the criteria to limit the issue of local bonds. In principle, the issue of local bonds relating to general unsubsidized projects, etc. is prohibited in the case of local governments with a ratio of 20% or over.

## 2 Debt Service Payment Ratio Used for Permission to Issue Local Bonds

It is necessary to keep a close watch on trends in public debt payments at all times, since public debt payments, payments of principal and interest on the debts of local governments, are expenses especially lacking flexibility.

The debt service payment ratio used to restrict the issue of local bonds, which is an index that takes into consideration the local allocation tax calculated for debt payments and indicates the actual degree of debt payment burden, has been continuing to maintain a high level; the national average, for example, was the same as the record high figure of the previous fiscal year.

Trends in the Debt Service Payment Ratio Used for Permission to Issue Local Bonds
# Outstanding Local Government Borrowing (Ordinary Account)

## What is the state of debts in local public finance?

## 1 Trends in Outstanding Local Government Borrowing

Outstanding local government borrowing, the debts of local governments, amounted to approximately ¥138 trillion at the end of fiscal 2003. This figure has been increasing in recent years because of such factors as the need to supplement tax revenue as a result of the decrease in local tax revenue and tax cuts, the added public investment by economic-stimulus measures, and the issue of extraordinary financial countermeasures bonds. The figure is 1.5 times larger than total revenue and 2.6 times larger than general revenue resources, such as local taxes and local allocation tax.

## Trends in Outstanding Local Government Borrowing

1. Outstanding local government borrowing excludes special fund public works bonds and special fund public investment bonds.

2. Economic-stimulus figures are estimates.
## 2 Outstanding Borrowing of Local Finance

The outstanding borrowing of local finance, including the local burden of borrowing from the special account for local allocation tax and transfer tax grants and those public enterprise bonds borne by the ordinary account, as well as current outstanding local government bonds, has been increasing sharply in recent years. The figure reached about ¥198 trillion at the end of fiscal 2003 and is expected to reach ¥205 trillion at the end of fiscal 2005.

Trends in Outstanding Borrowing That Should Be Shouldered by the Ordinary Account and Ratio of Outstanding Borrowing to Gross Domestic Product

## Notes:

1. Outstanding local government borrowing excludes special fund public works bonds and special fund public investment bonds.

2. Outstanding public enterprise bonds (borne by the ordinary account) are estimates based on settlement statistics.
# Local Public Enterprises

## What is the state of local public enterprises?

Local public enterprises are managed directly by local governments for the purpose of social and public benefit. They provide social infrastructure and services indispensable for local residents and the development of the community, including water supply, sewerage, transport and hospitals.

## 1 Ratio of Local Public Enterprises

Local public enterprises play a major role in improving the standard of living of residents.

$ ^{*} $ The graph shows the ratio of local public enterprises when the total number of business entities nationwide is taken as 100.

*Figures for the total number of enterprises nationwide are compiled from statistical materials of related organizations; figures for local public enterprises are compiled from figures for the total number of enterprises and settlements for the previous fiscal year.
## 2 Number of Businesses Operated by Local Public Enterprises

The number of businesses is 12,476. By type of business, sewerage accounts for the largest ratio, followed in order by water supply, care services, and hospitals.

## 3 Scale of Financial Settlement

The total financial settlement scale is ¥20.3070 trillion. By type of business, sewerage accounts for the largest ratio, followed in order by hospitals, water supply, and transport.
## 4 Management Conditions

Local public enterprises had a surplus of ¥148.2 billion. By type of business, while water supply, industrial water supply, electricity, and sewerage showed a surplus, transport and hospitals are continuing to register a deficit.

Trends in Management Conditions of Local Public Enterprises