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28～30年度）Expenditure by Purpose and Function (F.Y. 2016 to 2018) 「地方財政」参照。 See "Local finance".（単位 10億円） (In billions of yen)平成28年度純計29年度30年度F.Y. 2016Net totalF.Y. 2017F.Y. 2018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Total98,14197,99849,44857,94398,02148,95757,982目的別By purpose#議会費Local assemblies 4254227834541977343総務費General serviceadministration8,9029,1222,8406,8479,2862,7767,050民生費Welfare 26,34125,9838,07321,17025,6667,79321,076衛生費Hygiene 6,2586,2631,6774,7476,2371,5774,823労働費Labour 296263165105249152101農林水産業費Agriculture, forestryand fisheries3,1713,2992,3421,4303,2522,3511,362商工費Commerce andmanufacturing5,1954,9013,2181,7304,7603,0841,717土木費Civil engineering works 12,01811,9195,4766,63411,8815,5546,521消防費Fire defence 1,9852,0062301,8572,0012321,853警察費Police 3,2613,2603,263-3,2983,301-教育費Education 16,74616,8899,9797,01916,8789,9986,995公債費Bond issues12,57212,6757,0815,62912,3676,8055,594性質別By function #人件費Personnel expenses 22,46922,46512,5949,87222,46612,5779,889物件費Non-personnel expenses 9,4979,4191,6707,7499,5701,7077,863維持補修費Maintenance and repair 1,2041,2805047761,269510759扶助費Subsidies 14,01014,2811,10113,18014,3001,07413,226補助費等Allowances9,8429,83814,3754,0989,31113,2204,254普通建設事業費Ordinary construction 14,30714,3217,1147,87114,7647,7647,648災害復旧事業費Disaster restoration 8188455733031,039657430失業対策事業費Unemployment measures 0.10.1-0.10.0-0.0公債費Bond issues12,54512,6497,0615,62312,3416,7855,588積立金Reserves 3,3183,1171,2591,8572,8149641,850貸付金Loans 4,3734,0902,9541,1623,8012,7551,074前年度繰上充用金Appropriation brought upto previous fiscal year0.30.3-0.30.3-0.3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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