5-12 地方普通会計（続き）Ordinary Accounts of Local Governments (Cont'd)E 目的・性質別歳出決算額（平成27～29年度）Expenditure by Purpose and Function (F.Y. 2015 to 2017) 「地方財政」参照。 See "Local finance".（単位 10億円） (In billions of yen)平成27年度純計28年度29年度F.Y. 2015Net totalF.Y. 2016F.Y. 2017区分Category純計都道府県市町村（純計）純計都道府県市町村（純計）Net totalPrefecturesCities, towns and villages (net total)Net totalPrefecturesCities, townsand villages(net total)1)1)2)1)2)総額Total98,40598,14150,21056,49597,99849,44857,943目的別By purpose#議会費Local assemblies 4514257934742278345総務費General serviceadministration9,6098,9022,6436,8189,1222,8406,847民生費Welfare 25,25526,3418,55521,01325,9838,07321,170衛生費Hygiene 6,3026,2581,7104,7156,2631,6774,747労働費Labour 400296194109263165105農林水産業費Agriculture, forestryand fisheries3,2183,1712,2661,3603,2992,3421,430商工費Commerce andmanufacturing5,5165,1953,4731,7644,9013,2181,730土木費Civil engineering works 11,70712,0185,5576,65311,9195,4766,634消防費Fire defence 2,0971,9852261,8422,0062301,857警察費Police 3,2313,2613,261-3,2603,263-教育費Education 16,79616,74611,1055,75016,8899,9797,019公債費Bond issues12,93012,5726,9165,69212,6757,0815,629性質別By function #人件費Personnel expenses 22,56622,46913,7208,74922,46512,5949,872物件費Non-personnel expenses 9,3159,4971,6887,8099,4191,6707,749維持補修費Maintenance and repair 1,1621,2044787251,280504776扶助費Subsidies 13,33414,0101,08212,92814,2811,10113,180補助費等Allowances9,8679,84213,6694,0119,83814,3754,098普通建設事業費Ordinary construction 14,18414,3077,1507,79114,3217,1147,871災害復旧事業費Disaster restoration 730818541303845573303失業対策事業費Unemployment measures 0.10.1-0.10.1-0.1公債費Bond issues12,90112,5456,8955,68612,6497,0615,623積立金Reserves 3,7693,3181,5751,7423,1171,2591,857貸付金Loans 4,6214,3733,1691,2344,0902,9541,162前年度繰上充用金Appropriation brought upto previous fiscal year0.20.3-0.30.3-0.3資料 総務省「地方財政統計年報」Source: Ministry of Internal Affairs and Communications.1) 都道府県決算額と市町村決算額との単純合計額から地方公共団体相互間における重複額を控除した額。 2) 市町村決算単純合計額から一部事務組合と一部事務組合を組織する市町村（特別区を含む。）との間の相互重複額を控除した額。1) Subtracting duplicate accounts between local governments from simple totalling of prefectures and cities, towns orvillages. 2) From simple totalling accounts of cities, towns or villages, subtracting duplicate accounts between cooperativesfor sectional clerical works and cities, towns or villages (including special wards) which organize the cooperatives.5 Public Finance 159
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