## (二) 歳出規模の膨脹

地方財政における歳出規模は、昭和二十六年は六、六八六億七千二百万円で、前年度五、二三二億八千万円よりも一、四五三億九千二百万円、すなわち二七八％の膨脹となり、都道府県においては、八八三億一千百万円ずなわち三一一％の膨脹となり、市町村においては五七〇億八千万円すなわち二三九％の膨脹となり、都道府県の歳出の膨脹は市町村の歳出の膨脹よりも遙かに著しい。

合計	前年度繰上充用金	諧公選統財業総資保健衛生教育防費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費µ000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000