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"注　1．第11表の機能的分類は，原資料によって示されている使途別分類を再分類したものである．　2．それをさらに広義にしめくくれば，表の（1），（2）欄は一般的サービス（行政的サービス），（3），（4），（5）欄は社会的サービス，（6）欄は経済的サービスとなる．（10）欄も，経済的サービスとして取り扱えるが水道事業と合わせて企業的性格をもつため別個に示されている．ただし，1932年度以前の水道事業は，衛生の一部として取り扱われている．　3.　公債費はその発行目的によってそれぞれのサービスに関連をもつから，いずれか一つのサービスだけに帰属させることはできず，各サービスに配分するか，あるいは別建てとするのがよい．　4.　電気，ガスは1932年以降は個々に数字がえられるが，表ではそれを一括して示す．、5．第2次大戦後，地方政府の勘定は，普通会計と公営事業会計に分かれたが，後者は法制的にさらに数種に分かれる．経済的観点からは，次のカテゴリーに分類することができよう．　（a）公企業（水道，電気，ガス，交通事業）．　（b）営利的事業，第11表b．の事業会計中の収益事業に相当する．　（c）福祉関連事業（病院）．　（d）その他．　6．（11）欄の合計は，（9）欄および（10）欄の単純合計で，普通会計と公営事業会計の間の重複は控除されていない．", "subitem_1586228490356": "ja"}]}, "item_title": "地方財政支出の機能的分類　a. 明治12～昭和9年度：長期経済統計　財政支出　第11表-a", "item_type_id": "40007", "owner": "1", "path": ["1670456122348"], "permalink_uri": "https://d-repo.ier.hit-u.ac.jp/records/2019617", "pubdate": {"attribute_name": "PubDate", "attribute_value": "2022-12-08"}, "publish_date": "2022-12-08", "publish_status": "0", "recid": "2019617", "relation": {}, "relation_version_is_last": true, "title": ["地方財政支出の機能的分類　a. 明治12～昭和9年度：長期経済統計　財政支出　第11表-a"], "weko_shared_id": -1}