昭和二十八年度地方財政における新規増加財政需要額は一〇〇〇億四千五百万円であって、これを増加の原因別に分別すると次のとおりである。

給与改訂に伴うもの

法令の制定改廃に伴うもの

政府補助予算の増加に伴うもの

地方的事情によるもの

三三、二一一百万円

一、四〇四

四〇、五四九

一七、三〇九

(1) 児童 保護費
(2) 公共事業 費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費費µ(i)增額內註：
(1)使用料及び手数料入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計入計