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月二日からその年の四月一日までの間において、地方団体の廃置分合、大規模な境界変更、指定都市（地方自治法（昭和二十二年法律第六十七号）第二百五十二条の十九第一項の指定都市をいう。以下同じ。）の指定若しくは平成二十五年十二月二十日の閣議決定「事務・権限の移譲等に関する見直し方針について」に基づく国と当該地方団体との個別協議により又は道路法第十七条第二項若しくは第三項の規定に基づき道路を管理する地方団体に変更があつたときは、総務大臣が必要と認める場合に限り当該面積をその年の四月一日現在における道路の管理者の区分により分別した数値を用いることができる。"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["千平方メートル"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["五　道路の延長"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前年の四月一日現在において道路台帳に記載されている道路（道路法第九条の路線の認定の公示、同法第十八条第一項の道路の区域の決定の公示及び同条第二項の供用開始の公示が行われたものをいい、渡船施設、路面幅員一・五メートル未満の市町村道（橋りようを除く。）並びに道路整備特別措置法第十八条の規定によつて料金を徴収するもの及び同法附則第四条又は第五条第二項の規定により維持、修繕その他の管理を行うものを除く。）で当該地方団体が管理するもの（道路法第十三条第一項に規定する政令で指定する区間（以下「指定区間」という。）内の道路で当該地方団体がその経費の一部又は全部を負担するものを含む。）及び直轄高速道路（高速自動車国道法（昭和三十二年法律第七十九号）第五条の規定に基づき、令和八年四月一日以前に開催された国土開発幹線自動車道建設会議の議を経た整備計画により、直轄方式で整備することとなつた区間をいう。以下同じ。）で高速自動車国道法第七条第一項の区域の決定の公示及び同条第二項の供用開始の公示が行われたものの延長。ただし、前年の四月二日からその年の四月一日までの間において、地方団体の廃置分合、大規模な境界変更若しくは指定都市の指定により又は道路法第十七条第二項若しくは第三項の規定に基づき道路を管理する地方団体に変更があつたときは、この表中四のただし書の規定を準用する。"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["キロメートル"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["六　河川の延長"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前年の四月一日現在において河川法（昭和三十九年法律第百六十七号）第十二条第二項に規定する河川現況台帳（以下「河川現況台帳」という。）に記載されている河川（当該地方団体がその経費を負担しないものを除く。）の河岸のうち当該地方団体の区域内に所在するものの延長。ただし、前年の四月二日からその年の四月一日までの間において、地方団体の廃置分合、大規模な境界変更、道府県から指定都市への管理権限の委譲等により河川を管理する地方団体に変更があつたときは、総務大臣が必要と認める場合に限り当該河川の延長をその年の四月一日現在における河川管理者の区分により分別した数値を用いることができる。"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["キロメートル"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["七　港湾における係留施設の延長"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["１　前年の三月三十一日現在において港湾法（昭和二十五年法律第二百十八号）第四十八条の二第一項の港湾台帳（以下「港湾台帳」という。）に記載されている係留施設（係船浮標及びドルフィン以外の係船くいを除く。）の延長の合計数。ただし、当該地方団体が経費を負担しない施設（企業庁、企業局その他これに類似するものが経費を負担する施設を含む。）、当該地方団体の組織する組合（地方自治法第二百八十四条第一項の組合をいう。以下同じ。）又は港務局が経費を負担しない施設及び漁港（港湾法第三条ただし書の規定によつて同法の規定の適用を受ける漁港のうち国際拠点港湾又は重要港湾に指定されているものを除く。）に係るものを除く。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["２　地方団体が組織する組合又は港務局が管理する港湾における係留施設の延長は、これらの数値を当該港湾における経費の負担割合を基礎として当該組合又は港務局を組織する地方団体の長が協議して定める率（協議が成立しないときは、総務大臣が定める率）によつて按分したものを、それぞれ関係地方団体に属する係留施設の延長とする。"]},{"tag":"Sentence","attr":{"Num":"3","WritingMode":"vertical"},"children":["３　前年の四月一日からその年の四月一日までの間において、地方団体の廃置分合又は境界変更があつたこと等により港湾管理者、地方団体が組織する組合若しくは港務局の構成団体又はこれらの管理する港湾における経費の負担割合（以下この表中七において「港湾の管理状況」と総称する。）に変更があつた場合における関係地方団体の係留施設の延長は、総務大臣が必要と認める場合に限り、その年の四月一日現在における港湾の管理状況により２の規定を適用して算定した数値を用いることができる。"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["メートル"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["八　港湾における外郭施設の延長"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["１　前年の三月三十一日現在において港湾台帳に記載されている外郭施設（水門及びこう門を除き、廃棄物処理施設のうち廃棄物埋立護岸を含む。）の延長の合計数。ただし、当該地方団体が経費を負担しない施設（企業庁、企業局その他これに類似するものが経費を負担する施設を含む。）、当該地方団体の組織する組合又は港務局が経費を負担しない施設及び漁港（港湾法第三条ただし書の規定によつて同法の規定の適用を受ける漁港のうち国際拠点港湾又は重要港湾に指定されているものを除く。）に係るものを除く。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertica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項に規定する都市公園台帳に記載されている面積（表示単位未満の端数があるときは、その端数を四捨五入する。）"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["千平方メートル"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["十三　小学校の教職員数"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該年度の五月一日現在における当該都道府県の区域内の市（指定都市を除く。）町村の設置する小学校及び義務教育学校の前期課程について、公立義務教育諸学校の学級編制及び教職員定数の標準に関する法律（昭和三十三年法律第百十六号）第三条第一項及び第二項並びに公立義務教育諸学校の学級編制及び教職員定数の標準に関する法律施行令（昭和三十三年政令第二百二号）第一条に規定する学級編制の標準により編制した場合における学級数を基礎として同法第六条の規定によつて算定した教職員の総数の標準となる数として総務大臣が調査した数"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["人"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["十四　小学校の児童数"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["学校基本調査規則（昭和二十七年文部省令第四号）によつて調査した当該年度の五月一日現在における市町村立の小学校及び義務教育学校の前期課程（市町村が組織する組合立の小学校又は義務教育学校の前期課程は、当該小学校又は義務教育学校の前期課程の所在する市町村立の小学校又は義務教育学校の前期課程とみなし、学校教育法施行令（昭和二十八年政令第三百四十号）第二十五条の規定によつて分校として当該都道府県の教育委員会に届出のあつたものは独立の学校とみなす。以下同じ。）に在学する児童の数（学校教育法（昭和二十二年法律第二十六号）第四十条の規定によつて委託した児童（以下「委託児童」という。）があるときは、当該委託児童の数は、当該委託された市町村の児童の数とみなす。）"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["人"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["十五　小学校の学級数"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該年度の五月一日現在における当該都道府県の区域内の市町村の設置する小学校及び義務教育学校の前期課程について、公立義務教育諸学校の学級編制及び教職員定数の標準に関する法律第三条第一項及び第二項並びに公立義務教育諸学校の学級編制及び教職員定数の標準に関する法律施行令第一条に規定する学級編制の標準によつて算定した学級数"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["学級"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["十六　小学校の学校数"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["学校基本調査規則によつて調査した当該年度の五月一日現在における市町村立の小学校及び義務教育学校の前期課程の数。ただし、在学児童を有しない学校の数を除く。"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["校"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["十七　中学校の教職員数"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該年度の五月一日現在における当該都道府県の区域内の市（指定都市を除く。）町村の設置する中学校、義務教育学校の後期課程及び中等教育学校の前期課程並びに当該都道府県立の中学校（学校教育法第七十一条の規定により高等学校における教育と一貫した教育を施すもの（以下「併設型中学校」という。）及び夜間その他特別の時間において主として学齢を経過した者に対して指導を行うための教育課程を実施するもの（以下「夜間中学」という。）に限る。）及び中等教育学校の前期課程について、公立義務教育諸学校の学級編制及び教職員定数の標準に関する法律第三条第一項、公立義務教育諸学校の学級編制及び教職員定数の標準に関する法律の一部を改正する法律（令和八年法律第七号。以下「標準法改正法」という。）附則第二条第一項の規定により読み替えて適用する標準法改正法による改正後の公立義務教育諸学校の学級編制及び教職員数の標準に関する法律第三条第二項及び公立義務教育諸学校の学級編制及び教職員定数の標準に関する法律施行令第一条に規定する学級編制の標準により編制した場合における学級数を基礎として同法第六条の規定によつて算定した教職員の総数の標準となる数として総務大臣が調査した数"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["人"]}]}]},{"tag":"TableRow","attr":{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た地方債を除く。）で総務大臣の指定するもの（臨時財政特例債を除く。以下「辺地対策事業債」という。）に係る当該年度分の元利償還金（令和三年度以降において発行について同意又は許可を得た地方債にあつては、総務大臣が調査したものに係る元利償還金に限る。）。この場合において、組合が起こした地方債に係る元利償還金については、この表中四十の２の規定を準用する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["２　１の地方債の元利償還金の額に千円未満の端数がある場合には、この表中四十の３の規定を準用する。"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["千円"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["四十二　平成六年度から平成十年度までの各年度において国の補正予算等に係る事業費の財源に充てるため発行を許可された地方債に係る元利償還金"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["１　国の補正予算等に係る事業費の財源に充てるため、平成六年度において「平成六年度国の補正予算に係る地方債の取扱いについて（平成七年二月十三日付け自治地第二十二号各都道府県総務部長及び各指定都市財政局長あて自治省財政局地方債課長通知）」及び「平成六年度国の第二次補正予算に係る地方債の取扱いについて（平成七年三月七日付け自治地第三十四号各都道府県総務部長及び各指定都市財政局長あて自治省財政局地方債課長通知）」に基づき発行を許可された地方債（以下「平成六年度補正予算債」という。）のうち、一般公共事業、義務教育施設整備事業、一般単独事業、厚生福祉施設整備事業及び一般廃棄物処理事業に係る地方債並びに流域下水道事業、地下鉄事業及び簡易水道事業のうち一般会計の建設費補助相当分に係る地方債（地下鉄事業のうち一般会計の建設費補助相当分に係る地方債については、大阪市において事業承継前に発行を許可された地方債を含む。）で、総務大臣が指定したものに係る当該年度の元利償還金、平成七年度において「平成七年度国の補正予算に係る地方債の取扱いについて（平成七年五月三十日付け自治地第百四十六号各都道府県総務部長、各指定都市財政局長あて自治省財政局地方債課長通知）」及び「経済対策に係る地方債の取扱いについて（平成七年十月二十七日付け自治地第二百十一号各都道府県総務部長、各指定都市財政局長あて自治省財政局地方債課長通知）」に基づき発行を許可された地方債（以下「平成七年度補正予算債」という。）のうち、一般公共事業、義務教育施設整備事業、一般単独事業、厚生福祉施設整備事業及び一般廃棄物処理事業に係る地方債並びに流域下水道事業、地下鉄事業及び簡易水道事業のうち一般会計の建設費補助相当分に係る地方債（地下鉄事業のうち一般会計の建設費補助相当分に係る地方債については、大阪市において事業承継前に発行を許可された地方債を含む。）で、総務大臣が指定したものに係る当該年度の元利償還金、平成八年度において「平成八年度国の補正予算に係る地方債の取扱いについて（平成九年二月十三日付け自治地第十三号各都道府県総務部長及び各指定都市財政局長あて自治省財政局地方債課長通知）」に基づき発行を許可された地方債（以下「平成八年度補正予算債」という。）のうち、一般公共事業、義務教育施設整備事業、一般単独事業、厚生福祉施設整備事業及び一般廃棄物処理事業に係る地方債並びに流域下水道事業、地下鉄事業及び簡易水道事業のうち一般会計の建設費補助相当分に係る地方債（地下鉄事業のうち一般会計の建設費補助相当分に係る地方債については、大阪市において事業承継前に発行を許可された地方債を含む。）で、総務大臣が指定したものに係る当該年度の元利償還金、平成九年度において「平成九年度国の補正予算等に係る地方債の取扱いについて（平成十年二月二十日付け自治地第十六号各都道府県総務部長及び各指定都市財政局長あて自治省財政局地方債課長通知）」に基づき発行を許可された地方債（以下「平成九年度補正予算債」という。）のうち、一般公共事業、義務教育施設整備事業、一般単独事業、厚生福祉施設整備事業及び一般廃棄物処理事業に係る地方債並びに流域下水道事業、地下鉄事業及び簡易水道事業のうち一般会計の建設費補助相当分に係る地方債（地下鉄事業のうち一般会計の建設費補助相当分に係る地方債については、大阪市において事業承継前に発行を許可された地方債を含む。）で、総務大臣が指定したものに係る当該年度の元利償還金並びに平成十年度において「総合経済対策に係る地方債の取扱いについて（平成十年六月十九日付け自治地第百十三号各都道府県総務部長及び各指定都市財政局長あて自治省財政局地方債課長通知）」及び「緊急経済対策に係る地方債の取扱いについて（平成十年十二月十七日付け自治地第百九十四号各都道府県総務部長及び各指定都市財政局長あて自治省財政局地方債課長通知）」に基づき発行を許可された地方債（以下「平成十年度補正予算債」という。）のうち、一般公共事業、義務教育施設整備事業、一般単独事業、厚生福祉施設整備事業及び一般廃棄物処理事業に係る地方債並びに流域下水道事業、地下鉄事業及び簡易水道事業のうち一般会計の建設費補助相当分に係る地方債（地下鉄事業のうち一般会計の建設費補助相当分に係る地方債については、大阪市において事業承継前に発行を許可された地方債を含む。）で、総務大臣が指定したものに係る当該年度の元利償還金"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["２　組合が起こした１の地方債に係る元利償還金については、この表中四十の２の規定を準用する。"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["千円"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["四十三　平成十七年度から令和七年度までの各年度において国の補正予算等に係る事業費の財源に充てるため発行について同意又は許可を得た地方債の額"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["１　国の補正予算等に係る事業費の財源に充てるため、平成十七年度において「平成十七年度国の補正予算等に係る地方債の取扱いについて」（平成十八年二月九日付け総財地第三十四号各都道府県総務部長及び各指定都市財政局長あて総務省自治財政局地方債課長通知）に基づき発行を許可された地方債（以下「平成十七年度補正予算債」という。）のうち、一般公共事業、義務教育施設整備事業、社会福祉施設整備事業、一般単独事業及び臨時高等学校整備事業に係る地方債で、総務大臣が指定したものに係る額、平成十八年度において「平成十八年度国の補正予算等に係る地方債の取扱いについて」（平成十九年二月十五日付け総財地第三十九号各都道府県総務部長及び各指定都市財政局長あて総務省自治財政局地方債課長通知）に基づき発行について同意又は許可を得た地方債（以下「平成十八年度補正予算債」という。）のうち、一般公共事業、学校教育施設等整備事業、社会福祉施設整備事業、一般補助施設整備等事業及び地域活性化事業に係る地方債で、総務大臣が指定したものに係る額、平成十九年度において「平成十九年度国の補正予算等に係る地方債の取扱いについて」（平成二十年二月七日付け総財地第十二号各都道府県総務部長及び各指定都市財政局長あて総務省自治財政局地方債課長通知）に基づき発行について同意又は許可を得た地方債（以下「平成十九年度補正予算債」という。）のうち、一般公共事業、学校教育施設等整備事業、社会福祉施設整備事業、一般補助施設整備等事業及び地域活性化事業に係る地方債で、総務大臣が指定したものに係る額、平成二十年度において「平成二十年度国の補正予算等に係る地方債の取扱いについて」（平成二十年十月十七日付け総財地第二百一号各都道府県総務部長及び各指定都市財政局長あて総務省自治財政局地方債課長通知）及び「平成二十年度国の補正予算（第二号）等に係る地方債の取扱いについて」（平成二十一年三月五日付け総財地第五十九号各都道府県総務部長及び各指定都市財政局長あて総務省自治財政局地方債課長通知）に基づき発行について同意又は許可を得た地方債（以下「平成二十年度補正予算債」という。）のうち、一般公共事業、学校教育施設等整備事業、社会福祉施設整備事業、一般廃棄物処理事業、一般補助施設整備等事業、一般事業及び地域活性化事業に係る地方債で、総務大臣が指定したものに係る額、平成二十一年度において「平成二十一年度国の補正予算（第一号）等に係る地方債の取扱いについて」（平成二十一年六月十五日付け総財地第百三十九号各都道府県総務部長及び各指定都市財政局長あて総務省自治財政局地方債課長通知）及び「平成二十一年度国の補正予算（第二号）等に係る地方債の取扱いについて」（平成二十二年一月二十九日付け総財地第十六号各都道府県総務部長及び各指定都市財政局長あて総務省自治財政局地方債課長通知）に基づき発行について同意又は許可を得た地方債（以下「平成二十一年度補正予算債」という。）のうち、一般公共事業、学校教育施設等整備事業、社会福祉施設整備事業、一般廃棄物処理事業、一般補助施設整備等事業、一般事業及び地域活性化事業に係る地方債で、総務大臣が指定したものに係る額、平成二十二年度において「平成二十二年度国の経済危機対応・地域活性化予備費の使用に係る地方債の取扱いについて」（平成二十二年六月十八日付け各都道府県財政担当課、市町村担当課及び各指定都市財政担当課あて事務連絡）、「平成二十二年度国の経済危機対応・地域活性化予備費の使用に係る地方債の取扱いについて」（平成二十二年九月二十四日付け各都道府県財政担当課、市町村担当課及び各指定都市財政担当課あて事務連絡）及び「平成二十二年度国の補正予算（第一号）等に係る地方債の取扱いについて」（平成二十二年十一月二十九日付け各都道府県財政担当課、市町村担当課及び各指定都市財政担当課あて事務連絡）のうち、一般公共事業、学校教育施設等整備事業、社会福祉施設整備事業、一般補助施設整備等事業、一般事業及び地方道路等整備事業に係る地方債（以下「平成二十二年度補正予算債」という。）で、総務大臣が指定したものに係る額、平成二十三年度において「平成二十三年度国の補正予算（第三号）等に係る地方債の取扱いについて」（平成二十三年十二月二日付け各都道府県財政担当課、市町村担当課及び各指定都市財政担当課あて事務連絡）及び「平成二十三年度国の補正予算（第四号）等に係る地方債の取扱いについて」（平成二十四年二月八日付け各都道府県財政担当課、市町村担当課及び各指定都市財政担当課あて事務連絡）のうち、公共事業等、学校教育施設等整備事業、社会福祉施設整備事業、一般廃棄物処理事業及び一般補助施設整備等事業に係る地方債（以下「平成二十三年度補正予算債」という。）で、総務大臣が指定したものに係る額、平成二十四年度において「平成二十四年度国の補正予算（第一号）等に係る地方債の取扱いについて」（平成二十五年二月二十六日付け各都道府県財政担当課、市町村担当課及び各指定都市財政担当課あて事務連絡）、「平成二十四年度国の一般会計の予備費及び経済危機対応・地域活性化予備費並びに東日本大震災復興特別会計予備費の使用に係る地方債の取扱いについて」（平成二十四年十一月三十日付け各都道府県財政担当課、市町村担当課及び各指定都市財政担当課あて事務連絡）及び「平成二十四年度国の一般会計の予備費及び経済危機対応・地域活性化予備費の使用に係る地方債の取扱いについて」（平成二十四年十二月二十六日付け各都道府県財政担当課、市町村担当課及び各指定都市財政担当課あて事務連絡のうち、公共事業等、学校教育施設等整備事業、社会福祉施設整備事業、一般廃棄物処理事業、一般補助施設整備等事業及び一般事業に係る地方債（以下「平成二十四年度補正予算債」という。）で、総務大臣が指定したものに係る額、平成二十五年度において「平成二十五年度国の補正予算（第一号）等に係る地方債の取扱いについて」（平成二十六年二月六日付け各都道府県財政担当課、市町村担当課及び各指定都市財政担当課あて事務連絡）のうち、公共事業等、学校教育施設等整備事業、社会福祉施設整備事業、一般廃棄物処理事業、一般補助施設整備等事業及び一般事業に係る地方債（以下「平成二十五年度補正予算債」という。）で、総務大臣が指定したものに係る額、平成二十六年度において「平成二十六年度国の補正予算（第一号）等に係る地方債の取扱いについて」（平成二十七年二月三日付け各都道府県財政担当課、市町村担当課及び各指定都市財政担当課あて事務連絡）のうち、公共事業等、学校教育施設等整備事業、社会福祉施設整備事業、一般廃棄物処理事業、一般補助施設整備等事業（消防防火施設整備費補助金を受けて活動火山対策避難施設を整備する事業を除く。）及び一般事業に係る地方債（以下「平成二十六年度補正予算債」という。）で、総務大臣が指定したものに係る額、平成二十七年度において「平成二十七年度国の補正予算（第一号）等に係る地方債の取扱いについて」（平成二十八年一月二十日付け各都道府県財政担当課、市町村担当課及び各指定都市財政担当課あて事務連絡）のうち、公共事業等、学校教育施設等整備事業、社会福祉施設整備事業、一般廃棄物処理事業、一般補助施設整備等事業及び一般事業に係る地方債（以下「平成二十七年度補正予算債」という。）で、総務大臣が指定したものに係る額、平成二十八年度において「平成二十八年度補正予算（第一号）により創設された一般会計熊本地震復旧等予備費の使用に係る地方債の取扱いについて」（平成二十八年七月二十六日付け各都道府県財政担当課、各都道府県市区町村担当課及び各指定都市財政担当課あて事務連絡）、「平成二十八年度国の補正予算（第二号）に係る地方債の取扱いについて」（平成二十八年十月十一日付け各都道府県財政担当課、各都道府県市区町村担当課及び各指定都市財政担当課あて事務連絡）及び「平成二十八年度国の補正予算（第三号）に係る地方債の取扱いについて」（平成二十九年一月三十一日付け各都道府県財政担当課、各都道府県市区町村担当課、各指定都市財政担当課あて事務連絡）のうち、公共事業等、学校教育施設等整備事業、社会福祉施設整備事業、一般廃棄物処理事業、一般補助施設整備等事業及び一般事業に係る地方債（以下「平成二十八年度補正予算債」という。）で、総務大臣が指定したものに係る額、平成二十九年度において「平成二十九年度国の補正予算（第一号）に係る地方債の取扱いについて」（平成三十年二月一日付け各都道府県財政担当課、各都道府県市区町村担当課及び各指定都市財政担当課あて事務連絡）のうち、公共事業等、学校教育施設等整備事業、社会福祉施設整備事業、一般廃棄物処理事業、一般補助施設整備等事業及び一般事業に係る地方債（以下「平成二十九年度補正予算債」という。）で、総務大臣が指定したものに係る額、平成三十年度において「平成三十年度一般会計の予備費の使用に係る地方債の取扱いについて」（平成三十年八月三日付け各都道府県財政担当課、各都道府県市区町村担当課、各都道府県議会事務局、各指定都市財政担当課、各指定都市議会事務局あて事務連絡）、「平成三十年度一般会計の予備費の使用に係る地方債の取扱いについて」（平成三十年九月七日付け各都道府県財政担当課、各都道府県市区町村担当課、各都道府県議会事務局、各指定都市財政担当課、各指定都市議会事務局あて事務連絡）、「平成三十年度補正予算（第一号）に係る地方債の取扱いについて」（平成三十年十一月七日付け各都道府県財政担当課、各都道府県市区町村担当課、各都道府県議会事務局、各指定都市財政担当課、各指定都市議会事務局あて事務連絡）及び「平成三十年度補正予算（第二号）に係る地方債の取扱いについて」（平成三十一年二月七日付け各都道府県財政担当課、各都道府県市区町村担当課、各都道府県議会事務局、各指定都市財政担当課、各指定都市議会事務局あて事務連絡）のうち公共事業等、学校教育施設等整備事業、社会福祉施設整備事業、一般廃棄物処理事業、一般補助施設整備等事業、一般事業及び地域活性化事業に係る地方債（以下「平成三十年度補正予算債」という。）で、総務大臣が指定したものに係る額、令和元年度において「令和元年度一般会計の予備費の使用に係る地方債の取扱いについて」（令和元年十一月八日付け各都道府県財政担当課、各都道府県市区町村担当課、各都道府県議会事務局、各指定都市財政担当課、各指定都市議会事務局あて事務連絡）及び「令和元年度国の補正予算（第一号）に係る地方債の取扱いについて」（令和二年一月三十一日付け各都道府県財政担当課、各都道府県市区町村担当課、各都道府県議会事務局、各指定都市財政担当課、各指定都市議会事務局あて事務連絡）のうち公共事業等、学校教育施設等整備事業、社会福祉施設整備事業、一般廃棄物処理事業、一般補助施設整備等事業、一般事業及び地域活性化事業に係る地方債（以下「令和元年度補正予算債」という。）で、総務大臣が指定したものに係る額、令和二年度において「令和二年度補正予算（第一号）に係る地方債の取扱い等について」（令和二年五月一日付け各都道府県財政担当課、各都道府県市区町村担当課、各都道府県議会事務局、各指定都市財政担当課、各指定都市議会事務局あて事務連絡）、「令和二年度補正予算（第二号）に係る地方債の取扱い等について」（令和二年六月二十四日付け各都道府県財政担当課、各都道府県市区町村担当課、各都道府県議会事務局、各指定都市財政担当課、各指定都市議会事務局あて事務連絡）、「令和二年度一般会計の予備費の使用に伴う地方債の取扱いについて」（令和二年七月三十一日付け各都道府県財政担当課、各都道府県市区町村担当課、各都道府県議会事務局、各指定都市財政担当課、各指定都市議会事務局あて事務連絡）、「令和二年度一般会計の予備費の使用に伴う地方債の取扱いについて」（令和二年九月十五日付け各都道府県財政担当課、各都道府県市区町村担当課、各都道府県議会事務局、各指定都市財政担当課、各指定都市議会事務局あて事務連絡）及び「令和二年度補正予算（第三号）に係る地方債の取扱い等について」（令和三年一月二十八日付け各都道府県財政担当課、各都道府県市区町村担当課、各都道府県議会事務局、各指定都市財政担当課、各指定都市議会事務局あて事務連絡）のうち公共事業等、学校教育施設等整備事業、社会福祉施設整備事業、一般廃棄物処理事業、一般補助施設整備等事業、一般事業、地域活性化事業及び国土強",{"tag":"Ruby","attr":{},"children":["靱",{"tag":"Rt","attr":{},"children":["じん"]}]},"化施策に係る地方債（以下「令和二年度補正予算債」という。）で、総務大臣が指定したものに係る額、令和三年度において「令和三年度補正予算（第一号）に係る地方債の取扱い等について」（令和三年十二月二十日付け各都道府県財政担当課、各都道府県市区町村担当課、各都道府県議会事務局、各指定都市財政担当課、各指定都市議会事務局あて事務連絡）のうち公共事業等、学校教育施設等整備事業、社会福祉施設整備事業、一般廃棄物処理事業、一般補助施設整備等事業、一般事業、地域活性化事業及び国土強靱化施策に係る地方債（以下「令和三年度補正予算債」という。）で、総務大臣が指定したものに係る額、令和四年度において「令和四年度補正予算（第二号）に係る地方債の取扱い等について」（令和四年十二月二日付け各都道府県財政担当課、各都道府県市区町村担当課、各都道府県議会事務局、各指定都市財政担当課、各指定都市議会事務局あて事務連絡）のうち公共事業等、学校教育施設等整備事業、社会福祉施設整備事業、一般廃棄物処理事業、一般補助施設整備等事業、一般事業、地域活性化事業及び国土強靱化施策に係る地方債（以下「令和四年度補正予算債」という。）で、総務大臣が指定したものに係る額、令和五年度において「令和五年度補正予算（第一号）に係る地方債の取扱いについて」（令和五年十一月二十九日付け各都道府県財政担当課、各都道府県市区町村担当課、各都道府県議会事務局、各指定都市財政担当課、各指定都市議会事務局あて事務連絡）、「令和五年度一般会計予備費の使用等に係る地方債の取扱いについて」（令和六年一月二十六日付け各都道府県財政担当課、各都道府県市区町村担当課、各都道府県議会事務局、各指定都市財政担当課、各指定都市議会事務局あて事務連絡）及び「令和五年度一般会計予備費の使用等に係る地方債の取扱いについて」（令和六年三月一日付け各都道府県財政担当課、各都道府県市区町村担当課、各都道府県議会事務局、各指定都市財政担当課、各指定都市議会事務局あて事務連絡）のうち公共事業等、学校教育施設等整備事業、社会福祉施設整備事業、一般廃棄物処理事業、一般補助施設整備等事業、一般事業、地域活性化事業及び国土強靱化施策に係る地方債（以下「令和五年度補正予算債」という。）で、総務大臣が指定したものに係る額、令和六年度において「令和六年度一般会計予備費の使用に係る地方債の取扱いについて」（令和六年四月二十三日付け各都道府県財政担当課、各都道府県市区町村担当課、各都道府県議会事務局、各指定都市財政担当課、各指定都市議会事務局あて事務連絡）、「令和六年度一般会計予備費の使用に係る地方債の取扱いについて」（令和六年六月二十八日付け各都道府県財政担当課、各都道府県市区町村担当課、各都道府県議会事務局、各指定都市財政担当課、各指定都市議会事務局あて事務連絡）、「令和六年度一般会計予備費の使用に係る地方債の取扱いについて」（令和六年九月十日付け各都道府県財政担当課、各都道府県市区町村担当課、各都道府県議会事務局、各指定都市財政担当課、各指定都市議会事務局あて事務連絡）、「令和六年度一般会計予備費の使用等に係る地方債の取扱いについて」（令和六年十月十一日付け各都道府県財政担当課、各都道府県市区町村担当課、各都道府県議会事務局、各指定都市財政担当課、各指定都市議会事務局あて事務連絡）、「令和六年度補正予算（第一号）に係る地方債の取扱いについて」（令和六年十二月十七日付け各都道府県財政担当課、各都道府県市区町村担当課、各都道府県議会事務局、各指定都市財政担当課、各指定都市議会事務局あて事務連絡）及び「令和六年度一般会計予備費の使用に係る地方債の取扱いについて」（令和七年二月二十八日付け各都道府県財政担当課、各都道府県市区町村担当課、各都道府県議会事務局、各指定都市財政担当課、各指定都市議会事務局あて事務連絡）のうち公共事業等、学校教育施設等整備事業、社会福祉施設整備事業、一般廃棄物処理事業、一般補助施設整備等事業、一般事業、地域活性化事業及び国土強靱化施策に係る地方債（以下「令和六年度補正予算債」という。）で、総務大臣が指定したものに係る額並びに令和七年度において「令和七年度補正予算（第一号）に係る地方債の取扱いについて」（令和七年十二月十六日付け各都道府県財政担当課、各都道府県市区町村担当課、各都道府県議会事務局、各指定都市財政担当課、各指定都市議会事務局あて事務連絡）のうち公共事業等、学校教育施設等整備事業、社会福祉施設整備事業、一般廃棄物処理事業、一般補助施設整備等事業、一般事業、地域活性化事業、公共施設等適正管理推進事業及び国土強靱化施策に係る地方債（以下「令和七年度補正予算債」という。）で、総務大臣が指定したものに係る額"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["２　組合が起こした１の地方債の額については、この表中四十の２の規定を準用する。"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["千円"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["四十四　地方税の減収補塡のため平成十七年度から令和七年度までの各年度において特別に発行について同意又は許可を得た地方債の額"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["１　地方税（道府県にあつては道府県民税の法人税割及び利子割、法人の行う事業に対する事業税、地方法人特別譲与税並びに特別法人事業譲与税、市町村にあつては市町村民税の法人税割、地方税法第七十一条の二十六の規定により市町村に対し交付するものとされる利子割に係る交付金（以下「利子割交付金」という。）及び同法第七十二条の七十六又は第七百三十四条第四項の規定により市町村に対し交付するものとされる法人の行う事業に対する事業税に係る交付金（以下「法人事業税交付金」という。）に限る。）の減収補塡のため、平成十七年度において「平成十七年度減収補てん債に係る起債許可予定額の枠配分について（平成十八年三月十七日付け総財地第九十四号都道府県知事あて総務事務次官通知）」に基づき発行を許可された地方債（以下「平成十七年度減収補塡債」という。）、平成十八年度において「平成十八年度地方債同意等予定額について（平成十九年三月八日付け総財地第八十八号都道府県知事あて総務事務次官通知）」に基づき平成十八年度減収補塡債の起債に係る同意等予定額として発行について同意又は許可を得た地方債（以下「平成十八年度減収補塡債」という。）、平成十九年度において「平成十九年度地方債同意等予定額について（平成二十年三月七日付け総財地第六十号都道府県知事あて総務事務次官通知）」に基づき平成十九年度減収補塡債の起債に係る同意等予定額として発行について同意又は許可を得た地方債（以下「平成十九年度減収補塡債」という。）、平成二十年度において「平成二十年度地方債同意等予定額について（平成二十一年二月十八日付け総財地第三十四号都道府県知事あて総務事務次官通知）」に基づき平成二十年度減収補塡債の起債に係る同意等予定額として発行について同意又は許可を得た地方債（以下「平成二十年度減収補塡債」という。）、平成二十一年度において「平成二十一年度地方債同意等予定額について（平成二十二年三月九日付け総財地第六十七号及び第六十八号都道府県知事あて総務大臣通知）」に基づき平成二十一年度減収補塡債の起債に係る同意等予定額として発行について同意又は許可を得た地方債（以下「平成二十一年度減収補塡債」という。）、平成二十二年度において「平成二十二年度地方債同意等予定額について（平成二十三年二月二十三日付け総財地第二十六号及び第二十七号都道府県知事あて総務大臣通知）」に基づき平成二十二年度減収補塡債の起債に係る同意等予定額として発行について同意又は許可を得た地方債（以下「平成二十二年度減収補塡債」という。）、平成二十三年度において「平成二十三年度地方債同意等予定額について（平成二十四年二月二十二日付け総財地第三十八号、総財務第二十八号都道府県知事あて総務大臣通知及び総財地第三十九号、総財務第二十九号都道府県知事あて総務大臣通知）」に基づき平成二十三年度減収補塡債の起債に係る同意等予定額として発行について同意又は許可を得た地方債（以下「平成二十三年度減収補塡債」という。）、平成二十四年度において「平成二十四年度地方債同意等予定額について（平成二十五年二月二十二日付け総財地第三十五号、総財務第十七号都道府県知事あて総務大臣通知）」に基づき平成二十四年度減収補塡債の起債に係る同意等予定額として発行について同意又は許可を得た地方債（以下「平成二十四年度減収補塡債」という。）、平成二十五年度において「平成二十五年度地方債同意等予定額について（平成二十六年二月十四日付け総財地第二十三号、総財務第三十号都道府県知事あて総務大臣通知）」に基づき平成二十五年度減収補塡債の起債に係る同意等予定額として発行について同意又は許可を得た地方債（以下「平成二十五年度減収補塡債」という。）、平成二十六年度において「平成二十六年度地方債同意等予定額について（平成二十七年二月十三日付け総財地第二十一号、総財務第三十二号都道府県知事あて総務大臣通知）」に基づき平成二十六年度減収補塡債の起債に係る同意等予定額として発行について同意又は許可を得た地方債（以下「平成二十六年度減収補塡債」という。）、平成二十七年度において「平成二十七年度地方債同意等予定額について（平成二十八年二月二十九日付け総財地第二十三号、総財務第二十二号都道府県知事あて総務大臣通知）」に基づき平成二十七年度減収補塡債の起債に係る同意等予定額として発行について同意又は許可を得た地方債（以下「平成二十七年度減収補塡債」という。）、平成二十八年度において「平成二十八年度地方債同意等予定額について（平成二十九年二月二十八日付け総財地第五十三号、総財務第十八号都道府県知事あて総務大臣通知）」に基づき平成二十八年度減収補塡債の起債に係る同意等予定額として発行について同意又は許可を得た地方債（以下「平成二十八年度減収補塡債」という。）、平成二十九年度において「平成二十九年度地方債同意等予定額について（平成三十年二月二十六日付け総財地第二十二号、総財務第十八号都道府県知事あて総務大臣通知）」に基づき平成二十九年度減収補塡債の起債に係る同意等予定額として発行について同意又は許可を得た地方債（以下「平成二十九年度減収補塡債」という。）、平成三十年度において「平成三十年度地方債同意等予定額について（平成三十一年二月二十五日付け総財地第二十二号、総財務第十号都道府県知事あて総務大臣通知）」に基づき平成三十年度減収補塡債の起債に係る同意等予定額として発行について同意又は許可を得た地方債（以下「平成三十年度減収補塡債」という。）、令和元年度において「令和元年度地方債同意等予定額について（令和二年二月二十六日付け総財地第十七号、総財務第八号都道府県知事あて総務大臣通知）」に基づき令和元年度減収補塡債の起債に係る同意等予定額として発行について同意又は許可を得た地方債（以下「令和元年度減収補塡債」という。）、令和二年度において令和二年度地方債同意等基準（令和三年総務省告示第二十一号による改正後の令和二年総務省告示第百二十七号）第二の二の１の（六）に規定された減収補塡債として発行について同意又は許可を得た地方債（以下「令和二年度減収補塡債」という。）、令和三年度において令和三年度地方債同意等基準（令和三年総務省告示第百八十七号）第二の二の１の（六）に規定された減収補塡債として発行について同意又は許可を得た地方債（以下「令和三年度減収補塡債」という。）、令和四年度において令和四年度地方債同意等基準（令和四年総務省告示第百二十五号）第二の二の１の（六）に規定された減収補塡債として発行について同意又は許可を得た地方債（以下「令和四年度減収補塡債」という。）、令和五年度において令和五年度地方債同意等基準（令和五年総務省告示第百七十一号）第二の二の１の（六）に規定された減収補塡債として発行について同意又は許可を得た地方債（以下「令和五年度減収補塡債」という。）、令和六年度において令和六年度地方債同意等基準（令和六年総務省告示第百三十四号）第二の二の１の（六）に規定された減収補塡債として発行について同意又は許可を得た地方債（以下「令和六年度減収補塡債」という。）及び令和七年度において令和七年度地方債同意等基準（令和七年総務省告示第百三十五号）第二の二の１の（六）に規定された減収補塡債として発行について同意又は許可を得た地方債（以下「令和七年度減収補塡債」という。）の額のうち都道府県にあつては道府県民税の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きることとされた地方債の額（以下「平成二十七年度臨時財政対策債」という。）、同項の規定により平成二十八年度において起こすことができることとされた地方債の額（以下「平成二十八年度臨時財政対策債」という。）、地方交付税法等の一部を改正する法律（令和二年法律第六号）第三条の規定による改正前の地方財政法第三十三条の五の二第一項の規定により平成二十九年度において起こすことができることとされた地方債の額（以下「平成二十九年度臨時財政対策債」という。）、同項の規定により平成三十年度において起こすことができることとされた地方債の額（以下「平成三十年度臨時財政対策債」という。）、同項の規定により令和元年度において起こすことができることとされた地方債の額（以下「令和元年度臨時財政対策債」という。）、地方交付税法等の一部を改正する法律（令和五年法律第二号）第三条の規定による改正前の地方財政法第三十三条の五の二第一項の規定により令和二年度において起こすことができることとされた地方債の額（以下「令和二年度臨時財政対策債」という。）、同項の規定により令和三年度において起こすことができることとされた地方債の額（以下「令和三年度臨時財政対策債」という。）、同項の規定により令和四年度において起こすことができることとされた地方債の額（以下「令和四年度臨時財政対策債」という。）、地方交付税法等の一部を改正する法律（令和七年法律第八号）第三条の規定による改正前の地方財政法第三十三条の五の二第一項の規定により令和五年度において起こすことができることとされた地方債の額（以下「令和五年度臨時財政対策債」という。）及び同項の規定により令和六年度において起こすことができることとされた地方債の額（以下「令和六年度臨時財政対策債」という。）"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["千円"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["四十八　平成二十五年度から令和七年度までの各年度において東日本大震災全国緊急防災施策等に要する経費に充てるため発行について同意又は許可を得た地方債の額"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["１　東日本大震災全国緊急防災施策等に要する費用に充てるため、平成二十五年度において発行について同意又は許可を得た地方債（以下「平成二十五年度東日本大震災全国緊急防災施策等債」という。）、平成二十六年度において発行について同意又は許可を得た地方債（以下「平成二十六年度東日本大震災全国緊急防災施策等債」という。）、平成二十七年度において発行について同意又は許可を得た地方債（以下「平成二十七年度東日本大震災全国緊急防災施策等債」という。）、平成二十八年度において発行について同意又は許可を得た地方債（以下「平成二十八年度東日本大震災全国緊急防災施策等債」という。）、平成二十九年度において発行について同意又は許可を得た地方債（以下「平成二十九年度東日本大震災全国緊急防災施策等債」という。）、平成三十年度において発行について同意又は許可を得た地方債（以下「平成三十年度東日本大震災全国緊急防災施策等債」という。）、令和元年度において発行について同意又は許可を得た地方債（以下「令和元年度東日本大震災全国緊急防災施策等債」という。）、令和二年度において発行について同意又は許可を得た地方債（以下「令和二年度東日本大震災全国緊急防災施策等債」という。）、令和三年度において発行について同意又は許可を得た地方債（以下「令和三年度東日本大震災全国緊急防災施策等債」という。）、令和四年度において発行について同意又は許可を得た地方債（以下「令和四年度東日本大震災全国緊急防災施策等債」という。）、令和五年度において発行について同意又は許可を得た地方債（以下「令和五年度東日本大震災全国緊急防災施策等債」という。）、令和六年度において発行について同意又は許可を得た地方債（以下「令和六年度東日本大震災全国緊急防災施策等債」という。）及び令和七年度において発行について同意又は許可を得た地方債（以下「令和七年度東日本大震災全国緊急防災施策等債」という。）で総務大臣の指定するものの額"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["２　組合が起こした１の地方債の額については、この表中四十の２の規定を準用する。"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["千円"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["四十九　令和元年度から令和七年度までの各年度において国土強靱化施策に要する費用に充てるため発行について同意又は許可を得た地方債の額"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["１　国土強靱化施策に要する費用に充てるため、令和元年度において発行について同意又は許可を得た地方債（以下「令和元年度令和元年度国土強靱化施策債」という。）、令和二年度において発行について同意又は許可を得た地方債（以下「令和二年度国土強靱化施策債」という。）、令和三年度において発行について同意又は許可を得た地方債（以下「令和三年度国土強靱化施策債」という。）、令和四年度において発行について同意又は許可を得た地方債（以下「令和四年度国土強靱化施策債」という。）、令和五年度において発行について同意又は許可を得た地方債（以下「令和五年度国土強靱化施策債」という。）、令和六年度において発行について同意又は許可を得た地方債（以下「令和六年度国土強靱化施策債」という。）及び令和七年度において発行について同意又は許可を得た地方債（以下「令和七年度国土強靱化施策債」という。）のうち防災・減災・国土強靱化緊急対策事業に係る地方債で総務大臣の指定するものに係る額並びに令和元年度から令和七年度までの各年度において発行について同意又は許可を得た緊急自然災害防止対策事業に係る地方債の額"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["２　組合が起こした１の地方債の額については、この表中四十の２の規定を準用する。"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["千円"]}]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項の規定によつて測定単位の数値を算定する場合において、当該年度の四月一日以前の日に地方団体の廃置分合又は境界変更があり、かつ、測定単位の数値が同日前におけるものによることとされているときは、特別の定めがある場合のほか、当該廃置分合又は境界変更後の関係地方団体の数値は、次の各号に掲げる区分により当該各号に定める数値とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"LineBreak":"true","Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["人口"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["都道府県にあつては当該都道府県の区域内の市町村の人口の合計数、市町村にあつては地方自治法施行令（昭和二十二年政令第十六号）第百七十七条第一項の規定によつて都道府県知事の告示した人口"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"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は１．００５、５級地（旧無級地であつた地域）の市町村にあつては１．００５、無級地（旧７級地であつた地域）の市町村にあつては１．００１、無級地（旧無級地であつた地域）の市町村にあつては１．０００を当該区域内の地域手当の級地ごとの市町村の人口に乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）の合計数を当該都道府県の人口で除して得た率（小数点以下３位未満の端数があるときは、その端数を四捨五入する。）とする。ただし、当該率が１．０００に満たないときは、１．０００とする。"]},{"tag":"Sentence","attr":{"Num":"18","WritingMode":"vertical"},"children":["ｃ３　次の算式によつて算定した数"]},{"tag":"Sentence","attr":{"Num":"19","WritingMode":"vertical"},"children":["算式"]},{"tag":"Sentence","attr":{"Num":"20","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["α＋β＋γ"]}]},{"tag":"Sentence","attr":{"Num":"21","WritingMode":"vertical"},"children":["算式の符号"]},{"tag":"Sentence","attr":{"Num":"22","WritingMode":"vertical"},"children":["α　当該都道府県の区域内の市町村の第１４条第１号の給与の差による地域区分が１級地の市町村にあつては０．００７、２級地の市町村にあつては０．００６、３級地の市町村にあつては０．００６、４級地の市町村にあつては０．００５、無級地（旧４級地であつた地域）にあつては０．００２、その他地域の市町村にあつては０．０００を当該区域内の給与の差による地域区分ごとの市町村の人口に乗じて得た数の合計数を当該都道府県の人口で除して得た率（小数点以下３位未満の端数があるときは、その端数を四捨五入する。）とする。"]},{"tag":"Sentence","attr":{"Num":"23","WritingMode":"vertical"},"children":["β　当該都道府県の区域内の市町村の第１４条第２号の寒冷の差による別表第４（１）の地域区分が１級地の市町村にあつては０．１６７、２級地の市町村にあつては０．２８０、３級地の市町村にあつては０．４１９、４級地の市町村にあつては０．６３４、その他地域の市町村にあつては０．０００を当該区域内の寒冷の差による地域区分ごとの市町村の人口に乗じて得た数の合計数を当該都道府県の人口で除して得た率（小数点以下３位未満の端数があるときは、その端数を四捨五入する。）とする。"]},{"tag":"Sentence","attr":{"Num":"24","WritingMode":"vertical"},"children":["γ　当該都道府県の区域内の市町村の積雪の差による別表第４（３）の地域区分が１級地の市町村にあつては０．０８０、２級地の市町村にあつては０．１６０、３級地の市町村にあつては０．４０１、４級地の市町村にあつては０．８８２、その他地域の市町村にあつては０．０００を当該区域内の積雪の差による地域区分ごとの市町村の人口に乗じて得た数の合計数を当該都道府県の人口で除して得た率（小数点以下３位未満の端数があるときは、その端数を四捨五入する。）とする。"]},{"tag":"Sentence","attr":{"Num":"25","WritingMode":"vertical"},"children":["Ｄ　次の算式によつて算定した額（整数未満の端数があるときは、その端数を四捨五入する。）"]},{"tag":"Sentence","attr":{"Num":"26","WritingMode":"vertical"},"children":["算式"]},{"tag":"Sentence","attr":{"Num":"27","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["１１，８８６，０００×ｄ"]}]},{"tag":"Sentence","attr":{"Num":"28","WritingMode":"vertical"},"children":["算式の符号"]},{"tag":"Sentence","attr":{"Num":"29","WritingMode":"vertical"},"children":["ｄ　学校基本調査規則によつて調査した当該年度の５月１日現在における当該都道府県立の併設型中学校、夜間中学及び中等教育学校の前期課程の数。ただし、在学生徒を有しない学校の数を除く。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["　"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["三　特別支援学校費"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["学級数"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["学校基本調査規則によつて調査したその年の五月一日現在における当該都道府県の区域内の市（指定都市を除く。）町村の設置する特別支援学校の幼稚部に在学する幼児の数に〇・六八〇を乗じて得た数と学校基本調査規則によつて調査したその年の五月一日現在における当該都道府県の区域内の市町村の設置する特別支援学校の幼稚部に在学する幼児の数に〇・〇一七を乗じて得た数と学校基本調査規則によつて調査したその年の五月一日現在における当該都道府県の区域内の市町村の設置する特別支援学校の小学部及び中学部に在学する児童及び生徒の数に〇・〇二二を乗じて得た数と学校基本調査規則によつて調査したその年の五月一日現在における当該都道府県の区域内の市（指定都市を除く。）町村の設置する特別支援学校の高等部（別科及び専攻科を除く。）に在学する生徒の数に〇・〇〇一を乗じて得た数と学校基本調査規則によつて調査したその年の五月一日現在における当該都道府県の区域内の市町村の設置する特別支援学校の高等部（別科及び専攻科を除く。）に在学する生徒の数に〇・〇三一を乗じて得た数と学校基本調査規則によつて調査したその年の五月一日現在における当該都道府県の区域内の市（指定都市を除く。）町村の設置する特別支援学校の高等部（別科及び専攻科に限る。）に在学する生徒の数に一・九四八を乗じて得た数と学校基本調査規則によつて調査したその年の五月一日現在における当該都道府県の区域内の市町村の設置する特別支援学校の高等部（別科及び専攻科に限る。）に在学する生徒の数に〇・〇六〇を乗じて得た数と学校基本調査規則によつて調査したその年の五月一日現在における当該都道府県立の特別支援学校の幼稚部に在学する幼児の数に〇・七二〇を乗じて得た数との合計数を測定単位の数値で除して得た数（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）とする。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["四　その他の教育費"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["人口"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["１　密度補正Ⅱに用いる密度は、次の算式ア及び算式イにより算定した数（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）とする。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["算式ア"]},{"tag":"Sentence","attr":{"Num":"3","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["｛Ｂ×１０３．２３７＋Ｃ×６８．８２５＋Ｄ×３４．４１２＋Ｅ×７５．１４５＋Ｆ×５０．０９６＋Ｇ×２５．０４８＋Ｈ×４５．２０２＋Ｉ×３０．１３５＋Ｊ×１５．０６７＋（Ｋ×３２．１３９＋Ｌ×２１．４２６＋Ｍ×１０．７１３）×α＋Ｎ×５４．３３５＋Ｏ×３６．２２４＋Ｐ×１８．１１２＋Ｑ×３２．６０１＋Ｒ×２１．７３４＋Ｓ×１０．８６７＋Ｔ×１６．３０１＋Ｕ×１０．８６７＋Ｖ×５．４３４＋（Ｗ×１３．４８７＋Ｘ×８．９９８＋Ｙ×４．５０９）×β＋（Ｚ×５６．８４０＋ＡＡ×３７．９００＋ＡＢ×１８．９５０＋ＡＣ×１４．２１０）×γ＋（ＡＤ×１５．４１４＋ＡＥ×１０．２７９＋ＡＦ×５．１４５＋ＡＧ×３．８５４）×δ｝／Ａ"]}]},{"tag":"Sentence","attr":{"Num":"4","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["Ｂ×１０３．２３７、Ｃ×６８．８２５、Ｄ×３４．４１２、Ｅ×７５．１４５、Ｆ×５０．０９６、Ｇ×２５．０４８、Ｈ×４５．２０２、Ｉ×３０．１３５、Ｊ×１５．０６７、Ｋ×３２．１３９、Ｌ×２１．４２６、Ｍ×１０．７１３、（Ｋ×３２．１３９＋Ｌ×２１．４２６＋Ｍ×１０．７１３）×α、Ｎ×５４．３３５、Ｏ×３６．２２４、Ｐ×１８．１１２、Ｑ×３２．６０１、Ｒ×２１．７３４、Ｓ×１０．８６７、Ｔ×１６．３０１、Ｕ×１０．８６７、Ｖ×５．４３４、Ｗ×１３．４８７、Ｘ×８．９９８、Ｙ×４．５０９、（Ｗ×１３．４８７＋Ｘ×８．９９８＋Ｙ×４．５０９）×β、Ｚ×５６．８４０、ＡＡ×３７．９００、ＡＢ×１８．９５０、ＡＣ×１４．２１０、（Ｚ×５６．８４０＋ＡＡ×３７．９００＋ＡＢ×１８．９５０＋ＡＣ×１４．２１０）×γ、ＡＤ×１５．４１４、ＡＥ×１０．２７９、ＡＦ×５．１４５、ＡＧ×３．８５４及び（ＡＤ×１５．４１４＋ＡＥ×１０．２７９＋ＡＦ×５．１４５＋ＡＧ×３．８５４）×δに小数点以下３位未満の端数があるときは、その端数を四捨五入する。"]}]},{"tag":"Sentence","attr":{"Num":"5","WritingMode":"vertical"},"children":["算式アの符号"]},{"tag":"Sentence","attr":{"Num":"6","WritingMode":"vertical"},"children":["Ａ　測定単位の数値"]},{"tag":"Sentence","attr":{"Num":"7","WritingMode":"vertical"},"children":["Ｂ　「高等教育の修学支援新制度における授業料等減免対象学生数等に係る調査について」（令和８年４月２７日付け文部科学省高等教育局学生支援課高等教育修学支援室事務連絡。以下この号において「授業料等減免対象学生数等調査」という。）に基づいて文部科学省に報告された「都道府県立大学」の「令和７年度授業料減免対象学生数」（地方独立行政法人法第６８条第１項の公立大学法人（以下この号において「公立大学法人」という。）の設置する大学のうち、都道府県及び市町村（市町村が組織する組合を含む。）が同法第６条第３項に規定する設立団体（以下この号において「設立団体」という。）である公立大学法人の設置する大学の授業料減免対象学生数については、当該学生数を当該大学を設置した公立大学法人の設立団体である都道府県知事及び市町村（組合にあつては、当該組合を構成する市町村）の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの都道府県立大学の授業料減免対象学生数とする。以下この号において「都道府県立大学授業料減免対象学生数」という。）のうち「非課税世帯・多子世帯：満額区分」の数"]},{"tag":"Sentence","attr":{"Num":"8","WritingMode":"vertical"},"children":["Ｃ　都道府県立大学授業料減免対象学生数のうち「準非課税世帯：２／３区分」の数"]},{"tag":"Sentence","attr":{"Num":"9","WritingMode":"vertical"},"children":["Ｄ　都道府県立大学授業料減免対象学生数のうち「準非課税世帯：１／３区分」の数"]},{"tag":"Sentence","attr":{"Num":"10","WritingMode":"vertical"},"children":["Ｅ　授業料等減免対象学生数等調査に基づいて文部科学省に報告された「都道府県立短期大学」の「令和７年度授業料減免対象学生数」（公立大学法人の設置する短期大学のうち、都道府県及び市町村が設立団体である公立大学法人の設置する短期大学の授業料減免対象学生数については、当該学生数を当該短期大学を設置した公立大学法人の設立団体である都道府県知事及び市町村の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの都道府県立短期大学の授業料減免対象学生数とする。以下この号において「都道府県立短期大学授業料減免対象学生数」という。）のうち「非課税世帯・多子世帯：満額区分」の数"]},{"tag":"Sentence","attr":{"Num":"11","WritingMode":"vertical"},"children":["Ｆ　都道府県立短期大学授業料減免対象学生数のうち「準非課税世帯：２／３区分」の数"]},{"tag":"Sentence","attr":{"Num":"12","WritingMode":"vertical"},"children":["Ｇ　都道府県立短期大学授業料減免対象学生数のうち「準非課税世帯：１／３区分」の数"]},{"tag":"Sentence","attr":{"Num":"13","WritingMode":"vertical"},"children":["Ｈ　授業料等減免対象学生数等調査に基づいて文部科学省に報告された「都道府県立高等専門学校」の「令和７年度授業料減免対象学生数」（公立大学法人の設置する高等専門学校のうち、都道府県及び市町村が設立団体である公立大学法人の設置する高等専門学校の授業料減免対象学生数については、当該学生数を当該高等専門学校を設置した公立大学法人の設立団体である都道府県知事及び市町村の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの都道府県立高等専門学校の授業料減免対象学生数とする。以下この号において「都道府県立高等専門学校授業料減免対象学生数」という。）のうち「非課税世帯・多子世帯：満額区分」の数"]},{"tag":"Sentence","attr":{"Num":"14","WritingMode":"vertical"},"children":["Ｉ　都道府県立高等専門学校授業料減免対象学生数のうち「準非課税世帯：２／３区分」の数"]},{"tag":"Sentence","attr":{"Num":"15","WritingMode":"vertical"},"children":["Ｊ　都道府県立高等専門学校授業料減免対象学生数のうち「準非課税世帯：１／３区分」の数"]},{"tag":"Sentence","attr":{"Num":"16","WritingMode":"vertical"},"children":["Ｋ　授業料等減免対象学生数等調査に基づいて文部科学省に報告された「都道府県立専門学校」の「令和７年度授業料減免対象学生数」（以下「都道府県立専門学校授業料減免対象学生数」という。）のうち「非課税世帯・多子世帯：満額区分」の数"]},{"tag":"Sentence","attr":{"Num":"17","WritingMode":"vertical"},"children":["Ｌ　都道府県立専門学校授業料減免対象学生数のうち「準非課税世帯：２／３区分」の数"]},{"tag":"Sentence","attr":{"Num":"18","WritingMode":"vertical"},"children":["Ｍ　都道府県立専門学校授業料減免対象学生数のうち「準非課税世帯：１／３区分」の数"]},{"tag":"Sentence","attr":{"Num":"19","WritingMode":"vertical"},"children":["Ｎ　授業料等減免対象学生数等調査に基づいて文部科学省に報告された「都道府県立大学」の「令和７年度入学金減免対象学生数」（公立大学法人の設置する大学のうち、都道府県及び市町村（市町村が組織する組合を含む。）が設立団体である公立大学法人の設置する大学の入学金減免対象学生数については、当該学生数を当該大学を設置した公立大学法人の設立団体である都道府県知事及び市町村（組合にあつては、当該組合を構成する市町村）の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの都道府県立大学の入学金減免対象学生数とする。以下「都道府県立大学入学金減免対象学生数」という。）のうち「非課税世帯・多子世帯：満額区分」の数"]},{"tag":"Sentence","attr":{"Num":"20","WritingMode":"vertical"},"children":["Ｏ　都道府県立大学入学金減免対象学生数のうち「準非課税世帯：２／３区分」の数"]},{"tag":"Sentence","attr":{"Num":"21","WritingMode":"vertical"},"children":["Ｐ　都道府県立大学入学金減免対象学生数のうち「準非課税世帯：１／３区分」の数"]},{"tag":"Sentence","attr":{"Num":"22","WritingMode":"vertical"},"children":["Ｑ　授業料等減免対象学生数等調査に基づいて文部科学省に報告された「都道府県立短期大学」の「令和７年度入学金減免対象学生数」（公立大学法人の設置する短期大学のうち、都道府県及び市町村が設立団体である公立大学法人の設置する短期大学の入学金減免対象学生数については、当該学生数を当該短期大学を設置した公立大学法人の設立団体である都道府県知事及び市町村の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの都道府県立短期大学の入学金減免対象学生数とする。以下「都道府県立短期大学入学金減免対象学生数」という。）のうち「非課税世帯・多子世帯：満額区分」の数"]},{"tag":"Sentence","attr":{"Num":"23","WritingMode":"vertical"},"children":["Ｒ　都道府県立短期大学入学金減免対象学生数のうち「準非課税世帯：２／３区分」の数"]},{"tag":"Sentence","attr":{"Num":"24","WritingMode":"vertical"},"children":["Ｓ　都道府県立短期大学入学金減免対象学生数のうち「準非課税世帯：１／３区分」の数"]},{"tag":"Sentence","attr":{"Num":"25","WritingMode":"vertical"},"children":["Ｔ　授業料等減免対象学生数等調査に基づいて文部科学省に報告された「都道府県立高等専門学校」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る一般病床及び療養病床の施設全体の最大使用病床数（ただし、当該都道府県立病院が医療法第１条の５第２項に規定する診療所に転換した場合は、当該診療所の病床数）"]},{"tag":"Sentence","attr":{"Num":"318","WritingMode":"vertical"},"children":["Ｃ　前々年度における一般病床及び療養病床の施設全体の最大使用病床数（ただし、当該都道府県立病院が医療法第１条の５第２項に規定する診療所に転換した場合は、当該診療所の病床数）"]},{"tag":"Sentence","attr":{"Num":"319","WritingMode":"vertical"},"children":["Ｄ　前年度における一般病床及び療養病床の施設全体の最大使用病床数（ただし、当該都道府県立病院が医療法第１条の５第２項に規定する診療所に転換した場合は、当該診療所の病床数）"]},{"tag":"Sentence","attr":{"Num":"320","WritingMode":"vertical"},"children":["３　都道府県立大学附属病院病床数は、前年の七月一日現在における当該都道府県立の大学に附属する医療法第一条の五第一項に規定する病院（以下この表において「都道府県立大学附属病院」という。）の結核病床、精神病床及び感染症病床の許可病床数並びに前年度における一般病床及び療養病床の施設全体の最大使用病床数を合算した数に、都道府県立大学附属病院ごとに次の算式により算定した数を合算した数を加えた数とする。"]},{"tag":"Sentence","attr":{"Num":"321","WritingMode":"vertical"},"children":["算式"]},{"tag":"Sentence","attr":{"Num":"322","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["（Ａ－Ｂ）×０．３＋（Ｂ－Ｃ）×０．６＋（Ｃ－Ｄ）×０．９"]}]},{"tag":"Sentence","attr":{"Num":"323","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["（Ａ－Ｂ）、（Ｂ－Ｃ）又は（Ｃ－Ｄ）が負数となるときはそれぞれ０とし、ＣがＡよりも小さくないときは（Ａ－Ｂ）は０とし、ＤがＡ、Ｂ又はＣのいずれよりも小さくないときは（Ａ－Ｂ）、（Ｂ－Ｃ）及び（Ｃ－Ｄ）は０とし、Ｃ≦Ｄ≦Ｂのときは（Ｂ－Ｃ）は（Ｂ－Ｄ）とし、Ｂ≦Ｃ≦Ｄ≦Ａ又はＣ≦Ｂ≦Ｄ≦Ａのときは（Ａ－Ｂ）は（Ａ－Ｄ）とし、Ｂ≦Ｄ≦Ｃ≦Ａ又はＤ≦Ｂ≦Ｃ≦Ａのときは（Ａ－Ｂ）は（Ａ－Ｃ）とし、（Ａ－Ｂ）×０．３、（Ｂ－Ｃ）×０．６及び（Ｃ－Ｄ）×０．９に小数点以下の端数があるときは、その端数を四捨五入する。"]}]},{"tag":"Sentence","attr":{"Num":"324","WritingMode":"vertical"},"children":["算式の符号"]},{"tag":"Sentence","attr":{"Num":"325","WritingMode":"vertical"},"children":["Ａ　前４年度における一般病床及び療養病床の施設全体の最大使用病床数"]},{"tag":"Sentence","attr":{"Num":"326","WritingMode":"vertical"},"children":["Ｂ　前３年度における一般病床及び療養病床の施設全体の最大使用病床数"]},{"tag":"Sentence","attr":{"Num":"327","WritingMode":"vertical"},"children":["Ｃ　前々年度における一般病床及び療養病床の施設全体の最大使用病床数"]},{"tag":"Sentence","attr":{"Num":"328","WritingMode":"vertical"},"children":["Ｄ　前年度における一般病床及び療養病床の施設全体の最大使用病床数"]},{"tag":"Sentence","attr":{"Num":"329","WritingMode":"vertical"},"children":["４　都道府県立リハビリ病院病床数は、前年の七月一日現在における当該都道府県立のリハビリ病院（医療法第一条の五第一項に規定する病院のうちその病床が主として同法第七条第二項第五号に規定する一般病床である病院で主として理学療法又は作業療法を行う病院をいい、２に規定する都道府県立病院を除く。以下この表において「都道府県立リハビリ病院」という。）の結核病床、精神病床及び感染症病床の許可病床数並びに前年度における一般病床及び療養病床の施設全体の最大使用病床数を合算した数に、都道府県立リハビリ病院ごとに次の算式により算定した数を合算した数を加えた数とする。"]},{"tag":"Sentence","attr":{"Num":"330","WritingMode":"vertical"},"children":["算式"]},{"tag":"Sentence","attr":{"Num":"331","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["（Ａ－Ｂ）×０．３＋（Ｂ－Ｃ）×０．６＋（Ｃ－Ｄ）×０．９"]}]},{"tag":"Sentence","attr":{"Num":"332","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["（Ａ－Ｂ）、（Ｂ－Ｃ）又は（Ｃ－Ｄ）が負数となるときはそれぞれ０とし、ＣがＡよりも小さくないときは（Ａ－Ｂ）は０とし、ＤがＡ、Ｂ又はＣのいずれよりも小さくないときは（Ａ－Ｂ）、（Ｂ－Ｃ）及び（Ｃ－Ｄ）は０とし、Ｃ≦Ｄ≦Ｂのときは（Ｂ－Ｃ）は（Ｂ－Ｄ）とし、Ｂ≦Ｃ≦Ｄ≦Ａ又はＣ≦Ｂ≦Ｄ≦Ａのときは（Ａ－Ｂ）は（Ａ－Ｄ）とし、Ｂ≦Ｄ≦Ｃ≦Ａ又はＤ≦Ｂ≦Ｃ≦Ａのときは（Ａ－Ｂ）は（Ａ－Ｃ）とし、（Ａ－Ｂ）×０．３、（Ｂ－Ｃ）×０．６及び（Ｃ－Ｄ）×０．９に小数点以下の端数があるときは、その端数を四捨五入する。"]}]},{"tag":"Sentence","attr":{"Num":"333","WritingMode":"vertical"},"children":["算式の符号"]},{"tag":"Sentence","attr":{"Num":"334","WritingMode":"vertical"},"children":["Ａ　前４年度における一般病床及び療養病床の施設全体の最大使用病床数"]},{"tag":"Sentence","attr":{"Num":"335","WritingMode":"vertical"},"children":["Ｂ　前３年度における一般病床及び療養病床の施設全体の最大使用病床数"]},{"tag":"Sentence","attr":{"Num":"336","WritingMode":"vertical"},"children":["Ｃ　前々年度における一般病床及び療養病床の施設全体の最大使用病床数"]},{"tag":"Sentence","attr":{"Num":"337","WritingMode":"vertical"},"children":["Ｄ　前年度における一般病床及び療養病床の施設全体の最大使用病床数"]},{"tag":"Sentence","attr":{"Num":"338","WritingMode":"vertical"},"children":["５　都道府県立病院事業債元利償還金は、「令和七年度の地方公営企業繰出金について（通知）」（令和七年四月一日付け総財公第二十八号。以下この表において「令和七年度繰出基準」という。）に該当するもののうち医療法第一条の五第一項に規定する病院及び同条第二項に規定する診療所の建設又は改良に要する経費に充てるため平成四年度から平成十四年度までの各年度において発行を許可された地方債（当該年度の六月一日以降に借り入れた地方債を除く。）の当該年度における元利償還金（千円未満の端数があるときは、その端数を四捨五入する。）に三分の二を乗じて得た額（千円未満の端数があるときは、その端数を四捨五入する。）並びに令和七年度繰出基準に該当するもののうち災害拠点病院が災害時における救急医療のために行う施設（通常の診療に必要な施設を上回る施設）の整備に要する経費に充てるため平成十三年度及び平成十四年度に発行を許可された地方債（当該年度の六月一日以降に借り入れた地方債を除く。）の当該年度における元利償還金（千円未満の端数があるときは、その端数を四捨五入する。）に三分の一を乗じて得た額（千円未満の端数があるときは、その端数を四捨五入する。）の合算額とする。この場合において、地方団体が組織する組合に係る当該元利償還金は、当該元利償還金を当該組合を構成する地方団体の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの地方団体の元利償還金とみなす。"]},{"tag":"Sentence","attr":{"Num":"339","WritingMode":"vertical"},"children":["６　平成十五年度から令和七年度までの各年度分の都道府県立病院事業債同意等額は、令和七年度繰出基準に該当するもののうち医療法第一条の五第一項に規定する病院及び同条第二項に規定する診療所の建設又は改良に要する経費に充てるため平成十五年度から令和七年度までの各年度において発行について同意又は許可を得た地方債（電気事業者による再生可能エネルギー電気の調達に関する特別措置法（平成二十三年法律第百八号）第二条第三項に規定する再生可能エネルギー発電設備（以下「再生可能エネルギー発電設備」という。）の設置に係る経費に充てるため発行について同意又は許可を得た地方債及び平成二十八年度から令和七年度までの各年度において発行について同意又は許可を得た地方債のうち当該都道府県の定める地域医療構想との整合性に係る当該都道府県の意見に基づき適当と認められないものとして総務大臣が通知したものを除く。）の額に相当する額（千円未満の端数があるときは、その端数を四捨五入する。）に三分の二（平成十三年度以前からの継続事業、平成十四年度からの継続事業及び特別分（「公立病院に係る財政措置の取扱いについて」（平成二十七年四月十日付け総財準第六十一号）第１　３（１）の再編・ネットワーク化に係る公立病院の施設・設備の整備をいう。以下この６において同じ。）に係る事業以外の事業にあつては二分の一）を乗じて得た額（千円未満の端数があるときは、その端数を四捨五入する。）、令和三年度繰出基準に該当するもののうち災害拠点病院が災害時における救急医療のために行う施設（通常の診療に必要な施設を上回る施設）の整備に要する経費に充てるため平成十五年度から令和三年度までの各年度において発行について同意又は許可を得た地方債（再生可能エネルギー発電設備の設置に係る経費に充てるため発行について同意又は許可を得た地方債及び平成二十八年度から令和三年度までの各年度において発行について同意又は許可を得た地方債のうち当該都道府県の定める地域医療構想との整合性に係る当該都道府県の意見に基づき適当と認められないものとして総務大臣が通知したものを除く。）の額に相当する額（千円未満の端数があるときは、その端数を四捨五入する。）に三分の一（平成十三年度以前からの継続事業及び平成十四年度からの継続事業以外の事業にあつては二分の一）を乗じて得た額（千円未満の端数があるときは、その端数を四捨五入する。）、令和六年度繰出基準に該当するもののうち災害時医療施設（「災害時の医療確保に必要な公立病院の施設整備に係る財政措置の取扱いについて」（平成二十一年四月一日付け総財経第七十号）において定める対象医療施設であつて、通常の診療に必要な施設を上回るものをいう。）の整備に要する経費に充てるため平成二十一年度から令和六年度までの各年度において発行について同意又は許可を得た地方債（再生可能エネルギー発電設備の設置に係る経費に充てるため発行について同意又は許可を得た地方債及び平成二十八年度から令和六年度までの各年度において発行について同意又は許可を得た地方債のうち当該都道府県の定める地域医療構想との整合性に係る当該都道府県の意見に基づき適当と認められないものとして総務大臣が通知したものを除く。）の額に相当する額（千円未満の端数があるときは、その端数を四捨五入する。なお、令和三年度以前に発行について同意又は許可を得た地方債にあつては、当該額に二分の一（特別分に係る事業にあつては三分の一）を乗じて得た額（千円未満の端数があるときは、その端数を四捨五入する。）とする。）並びに令和七年度繰出基準に該当するもののうち災害時医療施設（「公営企業債（防災対策事業）の取扱いについて」（令和七年四月一日付け総財公第三十六号、総財営第四十二号、総財準第六十号。以下この表において「公営企業債（防災対策事業）の取扱いについて」という。）において定める対象医療施設であつて、通常の診療に必要な施設を上回るものをいう。）の整備に要する経費に充てるため令和七年度において発行について同意又は許可を得た地方債（再生可能エネルギー発電設備の設置に係る経費に充てるため発行について同意又は許可を得た地方債及び令和七年度において発行について同意又は許可を得た地方債のうち当該都道府県の定める地域医療構想との整合性に係る当該都道府県の意見に基づき適当と認められないものとして総務大臣が通知したものを除く。）の額に相当する額（千円未満の端数があるときは、その端数を四捨五入する。）の合算額（医療施設整備事業分のうち、平成二十一年度から平成二十五年度までの各年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり三十万円を上回る額を除き、平成二十六年度から令和二年度までの各年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり三十六万円を上回る額を除き、令和三年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり四十万円を上回る額を除き、令和四年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり四十七万円を上回る額を除き、令和五年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり五十二万円を上回る額を除き、令和六年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり五十九万円を上回る額を除き、令和七年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり八十五万円を上回る額を除く。）とする。この場合において、地方団体が組織する組合に係る当該地方債の同意等額は、当該同意等額を当該組合を構成する地方団体の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの地方団体の同意等額とみなす。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["　"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["　"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["　"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["７　都道府県立大学附属病院事業債元利償還金は、「地方公営企業に対する繰出金等の調査について（照会）」（令和七年八月五日付け総財公第七十一号、総財営第六十八号、総財準第百十号。以下この表において「繰出金等について」という。）によつて報告のあつた当該都道府県立の大学に附属する医療法第一条の五第一項に規定する病院の建設又は改良に要する経費に充てるため平成五年度から平成十四年度までの各年度において発行を許可された地方債（用地、職員宿舎、看護師宿舎及び大学の用に供する研究・研修部門に係るもの並びに当該年度の六月一日以降に借り入れた地方債を除く。）の当該年度における元利償還金（千円未満の端数があるときは、その端数を四捨五入する。）とする。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["８　平成十五年度から令和七年度までの各年度分の都道府県立大学附属病院事業債同意等額は、「繰出金等について」によつて報告のあつた当該都道府県立の大学に附属する医療法第一条の五第一項に規定する病院の建設又は改良に要する経費に充てるため平成十五年度から令和七年度までの各年度において発行について同意又は許可を得た地方債（用地、職員宿舎、看護師宿舎、大学の用に供する研究・研修部門及び再生可能エネルギー発電設備の設置に係るもの並びに当該年度の六月一日以降に借り入れた地方債を除く。）の額に相当する額（医療施設整備事業分のうち、平成二十一年度から平成二十五年度までの各年度において同意又は許可を得た地方債については建築単価が一平方メートル当たり三十万円を上回る額を除き、平成二十六年度から令和二年度までの各年度において同意又は許可を得た地方債については建築単価が一平方メートル当たり三十六万円を上回る額を除き、令和三年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり四十万円を上回る額を除き、令和四年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり四十七万円を上回る額を除き、令和五年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり五十二万円を上回る額を除き、令和六年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり五十九万円を上回る額を除き、令和七年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり八十五万円を上回る額を除き、千円未満の端数があるときは、その端数を四捨五入する。）とする。"]},{"tag":"Sentence","attr":{"Num":"3","WritingMode":"vertical"},"children":["９　都道府県病院事業一般会計出資債同意等額は、令和三年度繰出基準に該当するもののうち医療法第三十一条に規定する公的医療機関の再編等に伴う建設又は改良に要する経費であつて通常の建設又は改良に要する部分を超えるものに充てるため平成二十年度から令和三年度までの各年度において発行について同意又は許可を得た地方債（再生可能エネルギー発電設備の設置に係る経費に充てるため発行について同意又は許可を得た地方債を除く。）の額に相当する額（千円未満の端数があるときは、その端数を四捨五入する。）とする。この場合において、地方団体が組織する組合に係る当該地方債の同意等額は、当該同意等額を当該組合を構成する地方団体の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの地方団体の同意等額とみなす。"]},{"tag":"Sentence","attr":{"Num":"4","WritingMode":"vertical"},"children":["１０　救急告示病院数は、前年の七月一日における救急病院等を定める省令（昭和三十九年厚生省令第八号）第二条第一項の規定により告示された病院（以下この表において「救急告示病院」という。）で都道府県の経営する病院（都道府県公営企業型地方独立行政法人の経営するものを含む。）の数とする。この場合において、都道府県及び市町村が組織する組合立の救急告示病院（都道府県及び市町村が地方独立行政法人法第六条第三項に規定する設立団体である同法第八十一条の公営企業型地方独立行政法人の経営する救急告示病院を含む。）は、当該組合を構成する都道府県の知事及び市町村の長が協議して定め、総務大臣が承認したいずれかの都道府県及び市町村の経営する救急告示病院とみなす。"]},{"tag":"Sentence","attr":{"Num":"5","WritingMode":"vertical"},"children":["１１　救急告示等病床数は、前年の七月一日における救急告示病院の救急病院等を定める省令第一条第一項第四号の病床の数（以下この表において「救急告示病院病床数」という。）又は「救急医療対策事業実施要綱」（昭和五十二年七月六日付け医発第六百九十二号）「第３　救命救急センター」４（１）の専用病床の数（以下この表において「救命救急センター病床数」という。）（その数が三十を超える場合にあつては、三十）を合算した数とする。この場合において、都道府県及び市町村が組織する組合立の救急告示病院（都道府県及び市町村が地方独立行政法人法第六条第三項に規定する設立団体である同法第八十一条の公営企業型地方独立行政法人の経営する救急告示病院を含む。）の救急告示等病床数は、当該病床数を当該組合を構成する都道府県の知事及び市町村の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの都道府県及び市町村の救急告示等病床数（都道府県知事の申告がある場合には、当該申告に基づき総務大臣が指定した都道府県又は市町村の救急告示病院の総務大臣が調査した救急告示等病床数）とみなす。"]}]}]},{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模保育事業Ａ型に係る子どもの数とする。以下この表において同じ。"]},{"tag":"Sentence","attr":{"Num":"122","WritingMode":"vertical"},"children":["２６　小規模保育事業Ｂ型に係る子どもの数は、教育・保育給付支弁台帳に記載されたその年の四月一日現在の小規模保育事業Ｂ型に係る子どもの数とする。以下この表において同じ。"]},{"tag":"Sentence","attr":{"Num":"123","WritingMode":"vertical"},"children":["２７　小規模保育事業Ｃ型に係る子どもの数は、教育・保育給付支弁台帳に記載されたその年の四月一日現在の小規模保育事業Ｃ型に係る子どもの数とする。以下この表において同じ。"]},{"tag":"Sentence","attr":{"Num":"124","WritingMode":"vertical"},"children":["２８　居宅訪問型保育事業に係る子どもの数は、教育・保育給付支弁台帳に記載されたその年の四月一日現在の居宅訪問型保育事業に係る子どもの数とする。以下この表において同じ。"]},{"tag":"Sentence","attr":{"Num":"125","WritingMode":"vertical"},"children":["２９　小規模型事業所内保育事業Ａ型に係る子どもの数は、教育・保育給付支弁台帳に記載されたその年の四月一日現在の小規模型事業所内保育事業Ａ型に係る子どもの数とする。以下この表において同じ。"]},{"tag":"Sentence","attr":{"Num":"126","WritingMode":"vertical"},"children":["３０　小規模型事業所内保育事業Ｂ型に係る子どもの数は、教育・保育給付支弁台帳に記載されたその年の四月一日現在の小規模型事業所内保育事業Ｂ型に係る子どもの数とする。以下この表において同じ。"]},{"tag":"Sentence","attr":{"Num":"127","WritingMode":"vertical"},"children":["３１　保育所型事業所内保育事業に係る子どもの数は、教育・保育給付支弁台帳に記載されたその年の四月一日現在の保育所型事業所内保育事業に係る子どもの数とする。以下この表において同じ。"]},{"tag":"Sentence","attr":{"Num":"128","WritingMode":"vertical"},"children":["３２　特例保育給付事業に係る子どもの数は、教育・保育給付支弁台帳に記載されたその年の四月一日現在の特例保育給付事業に係る子どもの数とする。以下この表において同じ。"]},{"tag":"Sentence","attr":{"Num":"129","WritingMode":"vertical"},"children":["３３　児童相談所における虐待相談対応件数は、前年度の四月分として福祉行政報告例によつて厚生労働省に報告された「第四十九　児童相談所における養護相談の理由別対応件数」のうち「（２）虐待相談の相談種別・経路」の「（３３）計」列の「（１０）計」行の数とする。第十条第十九項において同じ。"]},{"tag":"Sentence","attr":{"Num":"130","WritingMode":"vertical"},"children":["３４　子育てのための施設等利用給付に係る給付認定子ども数は、「子育てのための施設等利用給付支弁台帳について」（令和元年十一月二十二日付け府子本第六百八十四号、元初幼教第十号、元少発一一二二第一号、元保発一一二二第一号、元子発一一二二第一号各都道府県子ども・子育て支援新制度担当部（局）長あて内閣府子ども・子育て本部参事官（子ども・子育て支援担当）、文部科学省初等中等教育局幼児教育課長、厚生労働省子ども家庭局総務課少子化総合対策室長、厚生労働省子ども家庭局保育課長、厚生労働省子ども家庭局子育て支援課長通知）に基づき作成された子育てのための施設等利用給付支弁台帳（以下「施設等利用給付支弁台帳」という。）に記載された当該年度の四月分の施設等利用給付認定子ども（子ども・子育て支援法第三十条の八第一項に規定するものをいう。以下この表において同じ。）数とする。以下この表において同じ。"]},{"tag":"Sentence","attr":{"Num":"131","WritingMode":"vertical"},"children":["３５　前年度子育てのための施設等利用給付支給額は、前年度分として施設等利用給付支弁台帳に記載された子ども・子育て支援法施行令第十五条の六に定める施設等利用費の支給額とする。以下この表において同じ。"]},{"tag":"Sentence","attr":{"Num":"132","WritingMode":"vertical"},"children":["３６　前年度子育てのための施設等利用給付に係る給付認定子ども数は、前年度分として施設等利用給付支弁台帳に記載された施設等利用給付認定子ども数とする。以下この表において同じ。"]},{"tag":"Sentence","attr":{"Num":"133","WritingMode":"vertical"},"children":["３７　密度補正Ⅱに用いる密度は、次の算式ア及び算式イにより算定した数（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）とする。"]},{"tag":"Sentence","attr":{"Num":"134","WritingMode":"vertical"},"children":["算式ア"]},{"tag":"Sentence","attr":{"Num":"135","WritingMode":"vertical"},"children":[{"tag":"QuoteStruct","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2JH00000270769.jpg"},"children":[]}]}]},{"tag":"Sentence","attr":{"Num":"136","WritingMode":"vertical"},"children":["算式アの符号"]},{"tag":"Sentence","attr":{"Num":"137","WritingMode":"vertical"},"children":["Ａ　測定単位の数値"]},{"tag":"Sentence","attr":{"Num":"138","WritingMode":"vertical"},"children":["Ｂ　当該都道府県内の市町村ごとの新制度移行私立幼稚園在籍人員数及び私立認定こども園在籍人員数の合計数の合計数"]},{"tag":"Sentence","attr":{"Num":"139","WritingMode":"vertical"},"children":["Ｃ　次の算式により算定した率（小数点以下３位未満の端数がある場合は、その端数を四捨五入する。）"]},{"tag":"Sentence","attr":{"Num":"140","WritingMode":"vertical"},"children":["算式"]},{"tag":"Sentence","attr":{"Num":"141","WritingMode":"vertical"},"children":[{"tag":"QuoteStruct","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2JH00000270770.jpg"},"children":[]}]}]},{"tag":"Sentence","attr":{"Num":"142","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["ａ／ｂ×１２に小数点以下３位未満の端数があるときは、その端数を四捨五入する。"]}]},{"tag":"Sentence","attr":{"Num":"143","WritingMode":"vertical"},"children":["算式の符号"]},{"tag":"Sentence","attr":{"Num":"144","WritingMode":"vertical"},"children":["ａ　当該都道府県内の市町村ごとの新制度移行私立幼稚園在籍人員及び私立認定こども園の１号認定子どもに係る前年度費用額の合計額の合計額"]},{"tag":"Sentence","attr":{"Num":"145","WritingMode":"vertical"},"children":["ｂ　当該都道府県内の市町村ごとの前年度新制度移行私立幼稚園在籍人員数及び前年度私立認定こども園在籍人員数の合計数の合計数"]},{"tag":"Sentence","attr":{"Num":"146","WritingMode":"vertical"},"children":["算式イ"]},{"tag":"Sentence","attr":{"Num":"147","WritingMode":"vertical"},"children":[{"tag":"QuoteStruct","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2JH00000270771.jpg"},"children":[]}]}]},{"tag":"Sentence","attr":{"Num":"148","WritingMode":"vertical"},"children":["算式イの符号"]},{"tag":"Sentence","attr":{"Num":"149","WritingMode":"vertical"},"children":["Ａ　測定単位の数値"]},{"tag":"Sentence","attr":{"Num":"150","WritingMode":"vertical"},"children":["Ｂ　当該都道府県内の市町村ごとの私立幼稚園（新制度移行私立幼稚園を除く。）の在籍人員数の合計数"]},{"tag":"Sentence","attr":{"Num":"151","WritingMode":"vertical"},"children":["３８　新制度移行私立幼稚園在籍人員数及び私立認定こども園在籍人員数の合計数は、教育・保育給付支弁台帳に記載されたその年の四月一日現在の新制度移行私立幼稚園の在籍人員数及び私立認定こども園に在籍する一号認定子どもの数の合計数とする。以下この表において同じ。"]},{"tag":"Sentence","attr":{"Num":"152","WritingMode":"vertical"},"children":["３９　新制度移行私立幼稚園在籍人員及び私立認定こども園の一号認定子どもに係る前年度費用額の合計額は、特定教育・保育、特別利用保育、特別利用教育、特定地域型保育、特別利用地域型保育、特定利用地域型保育及び特例保育に要する費用の額の算定に関する基準等及び特定教育・保育、特別利用保育、特別利用教育、特定地域型保育、特別利用地域型保育、特定利用地域型保育及び特例保育に要する費用の額の算定に関する基準等の一部を改正する件の一部を改正する告示（令和八年こども家庭庁告示第九号）による改正前の特定教育・保育、特別利用保育、特別利用教育、特定地域型保育、特別利用地域型保育、特定利用地域型保育及び特例保育に要する費用の額の算定に関する基準等（平成二十七年内閣府告示第四十九号。以下「公定価格基準」という。）に基づき算出された費用の額のうち、令和七年十月の新制度移行私立幼稚園在籍人員及び私立認定こども園に在籍する一号認定子どもに係る額の合計額とする。以下この表において同じ。"]},{"tag":"Sentence","attr":{"Num":"153","WritingMode":"vertical"},"children":["４０　前年度新制度移行私立幼稚園在籍人員数及び前年度私立認定こども園在籍人員数の合計数は、教育・保育給付支弁台帳に記載された令和七年十月一日現在の新制度移行私立幼稚園の在籍人員数及び私立認定こども園に在籍する一号認定子どもの数の合計数とする。以下この表において同じ。"]},{"tag":"Sentence","attr":{"Num":"154","WritingMode":"vertical"},"children":["４１　私立幼稚園（新制度移行私立幼稚園を除く。）在籍人員数は、「子育てのための施設等利用給付支弁台帳について」（令和元年十一月二十二日付け府子本第六百八十四号、元初幼教第十号、子小発一一二二第一号、子保発一一二二第一号、子子発一一二二第一号各都道府県子ども・子育て支援新制度担当部（局）長あて内閣府子ども・子育て本部参事官（子ども・子育て支援担当）、文部科学省初等中等教育局幼児教育課長、厚生労働省子ども家庭局総務課少子化総合対策室長、厚生労働省子ども家庭局保育課長、厚生労働省子ども家庭局子育て支援課長通知）に基づき作成された子育てのための施設等利用給付支弁台帳に記載された当該年度の四月一日現在の私立幼稚園の在籍人員数とする。以下この表において同じ。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["　"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["九　高齢者保健福祉費"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["六十五歳以上人口"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["１　密度補正に用いる密度は、次の算式ア及び算式イにより算定した数（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）とする。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["算式ア"]},{"tag":"Sentence","attr":{"Num":"3","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["（Ｂ×３．８４５＋Ｃ×１０．６４４）／Ａ"]}]},{"tag":"Sentence","attr":{"Num":"4","WritingMode":"vertical"},"children":["算式の符号"]},{"tag":"Sentence","attr":{"Num":"5","WritingMode":"vertical"},"children":["Ａ　測定単位の数値"]},{"tag":"Sentence","attr":{"Num":"6","WritingMode":"vertical"},"children":["Ｂ　居宅介護サービス等受給者数"]},{"tag":"Sentence","attr":{"Num":"7","WritingMode":"vertical"},"children":["Ｃ　施設介護サービス受給者数"]},{"tag":"Sentence","attr":{"Num":"8","WritingMode":"vertical"},"children":["算式イ"]},{"tag":"Sentence","attr":{"Num":"9","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["Ｂ×０．０６０／Ａ"]}]},{"tag":"Sentence","attr":{"Num":"10","WritingMode":"vertical"},"children":["算式の符号"]},{"tag":"Sentence","attr":{"Num":"11","WritingMode":"vertical"},"children":["Ａ　測定単位の数値"]},{"tag":"Sentence","attr":{"Num":"12","WritingMode":"vertical"},"children":["Ｂ　所得段階別第１号被保険者数における、第１段階被保険者数に０．８５０を乗じて得た数、第２段階被保険者数に１．０００を乗じて得た数及び第３段階被保険者数に０．０２５を乗じて得た数（それぞれについて整数未満の端数があるときは、その端数を四捨五入する。）を合算した数"]},{"tag":"Sentence","attr":{"Num":"13","WritingMode":"vertical"},"children":["２　居宅介護サービス等受給者数は、当該都道府県の区域内の市町村において、「介護保険事業状況報告について」（平成十二年五月十七日付け老発第四百八十七号厚生省老人保健福祉局長通知。以下「介護保険事業状況報告（月報）」という。）によつて令和八年二月分として厚生労働省に報告された「一般状況（１１）居宅介護（介護予防）サービス受給者数」の表側「総数」、表頭「合計」の欄の数値及び「一般状況（１２）地域密着型（介護予防）サービス受給者数」の表側「総数」、表頭「合計」の欄の数値の合計数を合算した数とする。"]},{"tag":"Sentence","attr":{"Num":"14","WritingMode":"vertical"},"children":["３　施設介護サービス受給者数は、当該都道府県の区域内の市町村において、介護保険事業状況報告（月報）によつて令和八年二月分として厚生労働省に報告された「一般状況（１３）施設介護サービス受給者数」の表側「総数」、表頭「合計」の欄の数値の合計数とする。"]},{"tag":"Sentence","attr":{"Num":"15","WritingMode":"vertical"},"children":["４　第一段階被保険者数は、当該都道府県の区域内の市町村において、「介護保険事業状況報告について（年報）」（平成十四年一月二十三日付け老発第〇一二三〇〇二号厚生労働省老健局長通知。以下「介護保険事業状況報告（年報）」という。）によつて令和五年度分として厚生労働省に報告された「一般状況（４）所得段階別第１号被保険者数（当年度末現在）」の「ア　第１段階」の表側「第１段階」、表頭「年度末現在被保険者数」の欄の数値の合計数、第二段階被保険者数は、「イ　第２段階」の表側「第２段階」、表頭「年度末現在被保険者数」の欄の数値の合計数、第三段階被保険者数は、「ウ　第３段階」の表側「第３段階」、表頭「年度末現在被保険者数」の欄の数値の合計数とする。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["七十五歳以上人口"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["１　密度補正に用いる密度は、次の算式により算定した数（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）とする。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["算式"]},{"tag":"Sentence","attr":{"Num":"3","WritingMode":"ver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間地域における牧草専用地の面積"]},{"tag":"Sentence","attr":{"Num":"32","WritingMode":"vertical"},"children":["１１　中山間地域における田及び牧草専用地の面積は、農林業センサス規則によつて調査した令和七年二月一日現在における中間農業地域及び山間農業地域の田及び牧草専用地の面積とする。"]},{"tag":"Sentence","attr":{"Num":"33","WritingMode":"vertical"},"children":["１２　中山間地域における畑の面積は、農林業センサス規則によつて調査した令和七年二月一日現在における中間農業地域及び山間農業地域の畑の面積から、中山間地域における牧草専用地の面積を除いた面積に、中間農業地域及び山間農業地域の樹園地の面積を加えた面積とする。"]},{"tag":"Sentence","attr":{"Num":"34","WritingMode":"vertical"},"children":["１３　田、畑及び牧草専用地に係る表示単位は、ヘクタールとする。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["十一　林野行政費"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["公有以外の林野の面積"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["１　密度補正に用いる密度は、次の算式により算定した数（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）とする。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["算式"]},{"tag":"Sentence","attr":{"Num":"3","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["｛（Ｂ×２６３）×２＋（Ｃ×１１，０１０）×２＋Ｄ×７＋Ｅ×７｝／（５，４１０×Ａ）"]}]},{"tag":"Sentence","attr":{"Num":"4","WritingMode":"vertical"},"children":["算式の符号"]},{"tag":"Sentence","attr":{"Num":"5","WritingMode":"vertical"},"children":["Ａ　測定単位の数値"]},{"tag":"Sentence","attr":{"Num":"6","WritingMode":"vertical"},"children":["Ｂ　都道府県の森林環境譲与税の譲与の基準となる私有林人工林面積"]},{"tag":"Sentence","attr":{"Num":"7","WritingMode":"vertical"},"children":["Ｃ　都道府県の森林環境譲与税の譲与の基準となる林業従業者数"]},{"tag":"Sentence","attr":{"Num":"8","WritingMode":"vertical"},"children":["Ｄ　都道府県の森林環境譲与税の９月譲与の基準となる人口"]},{"tag":"Sentence","attr":{"Num":"9","WritingMode":"vertical"},"children":["Ｅ　都道府県の森林環境譲与税の３月譲与の基準となる人口"]},{"tag":"Sentence","attr":{"Num":"10","WritingMode":"vertical"},"children":["２　都道府県の森林環境譲与税の譲与の基準となる私有林人工林面積（第二十九条の四において「都道府県譲与基準面積」という。）は、当該都道府県の区域内の各市町村に係る施行後の森林環境税及び森林環境譲与税に関する法律（平成三十一年法律第三号。以下「森林環境税法」という。）第二十八条第一項に規定する私有林人工林の面積（以下この表において「私有林人工林面積」という。）を森林環境税及び森林環境譲与税に関する法律施行規則（平成三十一年総務省令第四十号。以下「森林環境税法施行規則」という。）第一条の三の規定により補正した数を合算した数として総務大臣が調査した数とする。"]},{"tag":"Sentence","attr":{"Num":"11","WritingMode":"vertical"},"children":["３　都道府県の森林環境譲与税の譲与の基準となる林業従業者数（第二十九条の四において「都道府県譲与基準従業者数」という。）は、森林環境税法第二十九条及び森林環境税法施行規則第二条第二項に規定する各都道府県において林業に就業する者の数とする。ただし、森林環境税法施行規則附則第四条第二項の規定の適用を受ける都道府県については、当該規定による数とする。"]},{"tag":"Sentence","attr":{"Num":"12","WritingMode":"vertical"},"children":["４　都道府県の森林環境譲与税の九月譲与の基準となる人口（第二十九条の四において「都道府県九月譲与基準人口」という。）は、森林環境税法施行規則第三条に規定する各都道府県の人口とする。ただし、森林環境税法施行規則附則第五条第二項の規定の適用を受ける都道府県については、当該規定による人口とする。"]},{"tag":"Sentence","attr":{"Num":"13","WritingMode":"vertical"},"children":["５　都道府県の森林環境譲与税の三月譲与の基準となる人口（第二十九条の四において「都道府県三月譲与基準人口」という。）は、当該都道府県内の市町村の項第十四号８に規定する市町村ごとの人口の合計数とする。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["　"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["十二　地域振興費"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["人口"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["１　密度補正Ⅰに用いる密度は、日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定（以下この表において「地位協定」という。）第一条に規定する合衆国軍隊の構成員、軍属及び家族で当該都道府県に居住する者の数として総務大臣が通知した数に五三・二八六を乗じて得た数と地位協定第二条第一項の施設及び区域に係る土地の面積として総務大臣が通知した数に三、〇一九・五を乗じて得た数と自衛隊法（昭和二十九年法律第百六十五号）第二条第一項に規定する自衛隊の用に供する土地の面積として総務大臣が通知した数に三五五・二を乗じて得た数との合計数を当該都道府県の人口で除して得た数（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）とする。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["２　密度補正Ⅱに用いる密度は、次の算式により算定した数（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）とする。"]},{"tag":"Sentence","attr":{"Num":"3","WritingMode":"vertical"},"children":["算式"]},{"tag":"Sentence","attr":{"Num":"4","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["（Ｂ×５，２２６）／（Ａ×０．５６３）"]}]},{"tag":"Sentence","attr":{"Num":"5","WritingMode":"vertical"},"children":["算式の符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ク給食実施校に在籍する生徒数を合算した数"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["六　その他の教育費"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["人口"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["密度補正Ⅱに用いる密度は、次の算式ア、算式イ及び算式ウにより算定した数（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）とする。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["算式ア"]},{"tag":"Sentence","attr":{"Num":"3","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["（Ｂ×８０５＋Ｃ×３１２＋Ｄ×３５８＋Ｅ×４８＋Ｆ×９２＋Ｇ×１７１＋Ｈ×１９１＋Ｉ×７９＋Ｊ×１３０＋Ｋ×１４７＋Ｌ×１１＋Ｍ×９９＋Ｎ×１１９＋Ｏ×１４３）／Ａ"]}]},{"tag":"Sentence","attr":{"Num":"4","WritingMode":"vertical"},"children":["算式アの符号"]},{"tag":"Sentence","attr":{"Num":"5","WritingMode":"vertical"},"children":["Ａ　測定単位の数値"]},{"tag":"Sentence","attr":{"Num":"6","WritingMode":"vertical"},"children":["Ｂ　学校基本調査規則によつて調査したその年の５月１日現在における当該市町村立大学（当該市町村が地方独立行政法人法第６条第３項に規定する設立団体（以下この号において「設立団体」という。）である同法第６８条第１項の公立大学法人（以下この号において「公立大学法人」という。）の設置する大学を含む。以下この号において同じ。）の医学部（医学科に限り、医学に関する単科大学を含む。以下この号において同じ。）に在学する学生（大学院に在学する学生を含む。）の数（公立大学法人の設置する大学のうち、都道府県及び市町村（市町村が組織する組合を含む。）が設立団体である公立大学法人の設置する大学の学科、専攻科及び大学院に在学する学生の数については、当該学生の数を当該大学を設置した公立大学法人の設立団体である都道府県知事及び市町村（組合にあつては、当該組合を構成する市町村）の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの市町村立の大学の学部、専攻科及び大学院に在学する学生の数とし、大学の開設（学部及び学科の開設を除く。）をした場合においては、開設初年度目にあつては当該開設した大学の学生数に２．０を、開設２年度目にあつては１．５を、開設３年度目にあつては１．２５をそれぞれ乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）とする。符号Ｃから符号Ｇまでにおいて同じ。）"]},{"tag":"Sentence","attr":{"Num":"7","WritingMode":"vertical"},"children":["Ｃ　学校基本調査規則によつて調査したその年の５月１日現在における当該市町村立大学の理科系学部（理学部、工学部、農学部及び水産学部をいい、理学、工学、農学及び水産学に関する単科大学を含む。）に在学する学生数"]},{"tag":"Sentence","attr":{"Num":"8","WritingMode":"vertical"},"children":["Ｄ　学校基本調査規則によつて調査したその年の５月１日現在における当該市町村立大学の保健系学部（医学部を除き、薬学及び看護学（衛生学を含む。）に関する単科大学を含む。）に在学する学生数"]},{"tag":"Sentence","attr":{"Num":"9","WritingMode":"vertical"},"children":["Ｅ　学校基本調査規則によつて調査したその年の５月１日現在における当該市町村立大学の社会科学系学部（社会科学に関する単科大学を含む。）に在学する学生数"]},{"tag":"Sentence","attr":{"Num":"10","WritingMode":"vertical"},"children":["Ｆ　学校基本調査規則によつて調査したその年の５月１日現在における当該市町村立大学の人文科学系学部（人文科学に関する単科大学を含む。）に在学する学生数"]},{"tag":"Sentence","attr":{"Num":"11","WritingMode":"vertical"},"children":["Ｇ　学校基本調査規則によつて調査したその年の５月１日現在における当該市町村立大学の家政系学部及び芸術系学部（家政及び芸術に関する単科大学を含む。）に在学する学生数"]},{"tag":"Sentence","attr":{"Num":"12","WritingMode":"vertical"},"children":["Ｈ　学校基本調査規則によつて調査したその年の５月１日現在における当該市町村立短期大学（当該市町村が設立団体である公立大学法人の設置する短期大学を含む。以下この号において同じ。）の理学系学科、工学系学科、農学系学科及び保健系学科に在学する学生数（３年制短期大学の開設（学科の開設を除く。）をした場合においては、開設初年度目にあつては当該学生数に３．０を、開設２年度目にあつては当該学生数に１．５をそれぞれ乗じて得た数とし、２年制短期大学の開設（学科の開設を除く。）をした場合においては、開設初年度目にあつては当該学生数に２．０を乗じて得た数とする。符号Ｉ及び符号Ｊにおいて同じ。）"]},{"tag":"Sentence","attr":{"Num":"13","WritingMode":"vertical"},"children":["Ｉ　学校基本調査規則によつて調査したその年の５月１日現在における当該市町村立短期大学の文科系学科（家政系学科及び芸術系学科を除く。）に在学する学生数"]},{"tag":"Sentence","attr":{"Num":"14","WritingMode":"vertical"},"children":["Ｊ　学校基本調査規則によつて調査したその年の５月１日現在における当該市町村立短期大学の家政系学科及び芸術系学科に在学する学生数"]},{"tag":"Sentence","attr":{"Num":"15","WritingMode":"vertical"},"children":["Ｋ　学校基本調査規則によつて調査したその年の５月１日現在における当該市町村立高等専門学校（当該市町村が設立団体である公立大学法人の設置する高等専門学校を含む。）に在学する学生数"]},{"tag":"Sentence","attr":{"Num":"16","WritingMode":"vertical"},"children":["Ｌ　学校基本調査規則によつて調査したその年の５月１日現在における当該市町村立の特別支援学校（市町村が組織する組合立の特別支援学校は、当該特別支援学校の所在する市町村立の特別支援学校とみなす。以下この表において同じ。）の幼稚部に在学する幼児の数"]},{"tag":"Sentence","attr":{"Num":"17","WritingMode":"vertical"},"children":["Ｍ　学校基本調査規則によつて調査したその年の５月１日現在における当該市町村立の特別支援学校の小学部及び中学部に在学する児童及び生徒の数"]},{"tag":"Sentence","attr":{"Num":"18","WritingMode":"vertical"},"children":["Ｎ　学校基本調査規則によつて調査したその年の５月１日現在における当該市町村立の特別支援学校の高等部（別科及び専攻科を除く。）に在学する生徒の数"]},{"tag":"Sentence","attr":{"Num":"19","WritingMode":"vertical"},"children":["Ｏ　学校基本調査規則によつて調査したその年の５月１日現在における当該市町村立の特別支援学校の高等部（別科及び専攻科に限る。）に在学する生徒の数"]},{"tag":"Sentence","attr":{"Num":"20","WritingMode":"vertical"},"children":["算式イ"]},{"tag":"Sentence","attr":{"Num":"21","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["｛Ｂ×１０９．７９５＋Ｃ×７３．１９７＋Ｄ×３６．５９８＋Ｅ×７９．９１８＋Ｆ×５３．２７９＋Ｇ×２６．６３９＋Ｈ×４８．０７４＋Ｉ×３２．０４９＋Ｊ×１６．０２５＋（Ｋ×３４．１８０＋Ｌ×２２．７８７＋Ｍ×１１．３９３）×α＋Ｎ×５７．７８７＋Ｏ×３８．５２５＋Ｐ×１９．２６２＋Ｑ×３４．６７２＋Ｒ×２３．１１５＋Ｓ×１１．５５７＋Ｔ×１７．３３６＋Ｕ×１１．５５７＋Ｖ×５．７７９＋（Ｗ×１４．３４４＋Ｘ×９．５７０＋Ｙ×４．７９５）×β｝／Ａ"]}]},{"tag":"Sentence","attr":{"Num":"22","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["Ｂ×１０９．７９５、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象学生数」という。）のうち「非課税世帯・多子世帯：満額区分」の数"]},{"tag":"Sentence","attr":{"Num":"47","WritingMode":"vertical"},"children":["Ｘ　市町村立専門学校入学金減免対象学生数のうち「準非課税世帯：２／３区分」の数"]},{"tag":"Sentence","attr":{"Num":"48","WritingMode":"vertical"},"children":["Ｙ　市町村立専門学校入学金減免対象学生数のうち「準非課税世帯：１／３区分」の数"]},{"tag":"Sentence","attr":{"Num":"49","WritingMode":"vertical"},"children":["α　次の算式により算定した率（小数点以下３位未満の端数がある場合はその端数を四捨五入し、当該率が１．０００を超える場合は１．０００とする。）"]},{"tag":"Sentence","attr":{"Num":"50","WritingMode":"vertical"},"children":["算式"]},{"tag":"Sentence","attr":{"Num":"51","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["｛（ａ×３）／（ｂ×３＋ｃ×２＋ｄ）｝／１６６，８００"]}]},{"tag":"Sentence","attr":{"Num":"52","WritingMode":"vertical"},"children":["算式の符号"]},{"tag":"Sentence","attr":{"Num":"53","WritingMode":"vertical"},"children":["ａ　授業料等減免対象学生数等調査に基づいて文部科学省に報告された「市町村立専門学校」の「令和７年度授業料減免額（実績）」"]},{"tag":"Sentence","attr":{"Num":"54","WritingMode":"vertical"},"children":["ｂ　符号Ｋに同じ。"]},{"tag":"Sentence","attr":{"Num":"55","WritingMode":"vertical"},"children":["ｃ　符号Ｌに同じ。"]},{"tag":"Sentence","attr":{"Num":"56","WritingMode":"vertical"},"children":["ｄ　符号Ｍに同じ。"]},{"tag":"Sentence","attr":{"Num":"57","WritingMode":"vertical"},"children":["β　次の算式により算定した率（小数点以下３位未満の端数がある場合はその端数を四捨五入し、当該率が１．０００を超える場合は１．０００とする。）"]},{"tag":"Sentence","attr":{"Num":"58","WritingMode":"vertical"},"children":["算式"]},{"tag":"Sentence","attr":{"Num":"59","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["｛（ｆ×３）／（ｇ×３＋ｈ×２＋ｉ）｝／７０，０００"]}]},{"tag":"Sentence","attr":{"Num":"60","WritingMode":"vertical"},"children":["算式の符号"]},{"tag":"Sentence","attr":{"Num":"61","WritingMode":"vertical"},"children":["ｆ　授業料等減免対象学生数等調査に基づいて文部科学省に報告された「市町村立専門学校」の「令和７年度入学金減免額（実績）」"]},{"tag":"Sentence","attr":{"Num":"62","WritingMode":"vertical"},"children":["ｇ　符号Ｗに同じ。"]},{"tag":"Sentence","attr":{"Num":"63","WritingMode":"vertical"},"children":["ｈ　符号Ｘに同じ。"]},{"tag":"Sentence","attr":{"Num":"64","WritingMode":"vertical"},"children":["ｉ　符号Ｙに同じ。"]},{"tag":"Sentence","attr":{"Num":"65","WritingMode":"vertical"},"children":["算式ウ"]},{"tag":"Sentence","attr":{"Num":"66","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["（Ｂ×６７．２１３＋Ｃ×９１．３９３＋Ｄ×１８．２３８＋Ｅ×６７．２１３）／Ａ"]}]},{"tag":"Sentence","attr":{"Num":"67","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["Ｂ×６７．２１３、Ｃ×９１．３９３、Ｄ×１８．２３８、Ｅ×６７．２１３、（Ｂ×６７．２１３＋Ｃ×９１．３９３＋Ｄ×１８．２３８＋Ｅ×６７．２１３）／Ａに小数点以下３位未満の端数があるときは、その端数を四捨五入する。"]}]},{"tag":"Sentence","attr":{"Num":"68","WritingMode":"vertical"},"children":["算式ウの符号"]},{"tag":"Sentence","attr":{"Num":"69","WritingMode":"vertical"},"children":["Ａ　測定単位の数値"]},{"tag":"Sentence","attr":{"Num":"70","WritingMode":"vertical"},"children":["Ｂ　「公立学校施設空調設備調査」に基づいて文部科学省に報告された表頭「小学校（義務教育学校（前期課程）を含む）」の「体育館に空調設備を設置している学校数」欄の数（以下「市町村立体育館空調設備設置小学校数」という。）"]},{"tag":"Sentence","attr":{"Num":"71","WritingMode":"vertical"},"children":["Ｃ　「公立学校施設空調設備調査」に基づいて文部科学省に報告された表頭「中学校（義務教育学校（後期課程）、中等教育学校（前期課程）を含む）」の「体育館に空調設備を設置している学校数」欄の数（以下「市町村立体育館空調設備設置中学校数」という。）"]},{"tag":"Sentence","attr":{"Num":"72","WritingMode":"vertical"},"children":["Ｄ　「公立学校施設空調設備調査」に基づいて文部科学省に報告された表頭「中学校（義務教育学校（後期課程）、中等教育学校（前期課程）を含む）」の「武道場に空調設備を設置している学校数」欄の数（以下「市町村立武道場空調設備設置中学校数」という。）"]},{"tag":"Sentence","attr":{"Num":"73","WritingMode":"vertical"},"children":["Ｅ　「公立学校施設空調設備調査」に基づいて文部科学省に報告された表頭「特別支援学校」の「体育館に空調設備を設置している学校数」欄の数（以下「市町村立体育館空調設備設置特別支援学校数」という。）"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["　"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["七　生活保護費"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["市部人口"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["１　密度補正に用いる密度は、次の算式ア及び算式イにより算定した数（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）とする。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["算式ア"]},{"tag":"Sentence","attr":{"Num":"3","WritingMode":"vertical"},"children":[{"tag":"QuoteStruct","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2JH00000270775.jpg"},"children":[]}]}]},{"tag":"Sentence","attr":{"Num":"4","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["Ｄ×０．９７４"]},"及び",{"tag":"ArithFormula","attr":{},"children":["｛Ｃ－（Ｄ×０．９７４）｝×１．０００"]},"に整数未満の端数があるときは、その端数を四捨五入する。"]},{"tag":"Sentence","attr":{"Num":"5","WritingMode":"vertical"},"children":["算式アの符号"]},{"tag":"S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{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["　"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["　"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["　"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["５　簡易水道事業債元利償還金は、簡易水道整備事業費（簡易水道未普及解消緊急対策事業費を含む。）の財源に充てるため平成三年度から平成十一年度までの各年度において発行を許可された地方債（当該年度の六月一日以降に借り入れた地方債を除く。）の当該年度における元利償還金（千円未満の端数があるときは、その端数を四捨五入する。）に四分の一を乗じて得た額（千円未満の端数があるときは、その端数を四捨五入する。）に簡易水道未普及解消緊急対策事業費の財源に充てるため平成十一年度以前に発行を許可された地方債（当該年度の六月一日以降に借り入れた地方債を除く。）の当該年度における元利償還金（千円未満の端数があるときは、その端数を四捨五入する。）に六分の一を乗じて得た額（千円未満の端数があるときは、その端数を四捨五入する。）を加えた額とする。この場合において、市町村が組織する組合に係る当該元利償還金は、当該元利償還金を当該組合を構成する市町村の長が協議して定め総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの市町村の元利償還金とみなす。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["６　平成十二年度から令和七年度までの各年度分の簡易水道事業債同意等額は、簡易水道整備事業費（簡易水道未普及解消緊急対策事業費を含む。）の財源に充てるため平成十二年度及び平成十三年度に発行を許可された地方債の額に相当する額に四分の一を乗じて得た額並びに平成十四年度から平成二十二年度までの各年度に発行について同意又は許可を得た地方債の額に相当する額に四十分の九を乗じて得た額（千円未満の端数があるときは、その端数を四捨五入する。）に簡易水道未普及解消緊急対策事業費の財源に充てるため平成十二年度に発行を許可された地方債の額に相当する額に六分の一を乗じて得た額（千円未満の端数があるときは、その端数を四捨五入する。）、簡易水道事業に係る地方公営企業法の財務規定等の適用に要する経費に充てるため平成二十八年度から令和二年度までの各年度において発行について同意又は許可を得た地方債の額に相当する額に二分の一を乗じて得た額、令和三年度から令和七年度までの各年度において発行について同意又は許可を得た地方債（簡易水道事業債（脱炭素化事業）及び公営企業債（防災対策事業及び脱炭素化推進事業）に係る地方債を除き、防災対策事業及び脱炭素化推進事業の残余分を含む。）の額に相当する額に二十分の十一を乗じて得た額及び簡易水道事業に係る防災対策（「公営企業債（防災対策事業）の取扱いについて」において定められた対象事業に限る。）に要する経費に充てるため令和七年度において発行について同意又は許可を得た地方債の額に相当する額を加えた額とする。この場合において、市町村が組織する組合に係る当該地方債の同意等額は、当該同意等額を当該組合を構成する地方団体の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの地方団体の同意等額とみなす。"]},{"tag":"Sentence","attr":{"Num":"3","WritingMode":"vertical"},"children":["７　高料金対策簡易水道資本費は、次の（１）及び（２）の規定の全てに該当する簡易水道事業（「令和八年度の地方公営企業繰出金について（通知）」（令和八年四月一日付け総財公第十八号。以下「令和八年度繰出基準」という。）第５、２（２）アに該当する事業として総務大臣が調査した事業に限る。以下「高料金対策簡易水道事業」という。）について総務大臣が調査した前々年度の三月三十一日現在の当該簡易水道事業の有収水量一立方メートル当たりの資本費の額とする。"]},{"tag":"Sentence","attr":{"Num":"4","WritingMode":"vertical"},"children":["（１）　総務大臣が調査した当該簡易水道事業の有収水量一立方メートル当たりの資本費の額が一五八円以上であること。"]},{"tag":"Sentence","attr":{"Num":"5","WritingMode":"vertical"},"children":["（２）　総務大臣が調査した当該簡易水道事業の有収水量一立方メートル当たりの供給単価が一七八円以上であること。"]},{"tag":"Sentence","attr":{"Num":"6","WritingMode":"vertical"},"children":["８　高料金対策簡易水道有収水量は、高料金対策簡易水道事業について総務大臣が調査した前々年度の三月三十一日現在の当該高料金対策簡易水道事業の有収水量とする。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["　"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["　"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["　"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["９　市町村立等病院病床数は、前年の七月一日現在における当該市町村立の医療法第一条の五第一項に規定する病院（地方公営企業法第二条第二項の財務規定等の適用があるもの又は当該市町村若しくは当該市町村が構成団体である一部事務組合が地方独立行政法人法第六条第三項に規定する設立団体である同法第八十一条の公営企業型地方独立行政法人（以下この表において「市町村公営企業型地方独立行政法人」という。）の経営するものに限る。以下この表において「市町村立病院」という。）の結核病床、精神病床及び感染症病床の許可病床数並びに前年の四月一日現在における一般病床及び療養病床の施設全体の最大使用病床数を合算した数に、市町村立病院ごとに次の算式により算定した数を合算した数を加えた数（ただし、当該市町村立病院が医療法第一条の五第二項に規定する診療所に転換した場合には、診療所病床数を減じた数とする。）とし、市町村立等病院特例病床数は、六年前の三月三十一日から一年前の三月三十一日までの間の病床数の減少数として総務大臣が調査した数とする。この場合において、市町村が組織する組合立の病院（都道府県、市町村及び一部事務組合が地方独立行政法人法第六条第三項に規定する設立団体である同法第八十一条の公営企業型地方独立行政法人の経営する病院を含む。）の病床数は、当該病床数を当該組合を構成する市町村の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの市町村立の病院の病床数（総務大臣が承認する場合には、当該組合を構成する市町村のうち都道府県知事が指定する市町村立の病院の病床数）とみなし、都道府県及び市町村が組織する組合立の病院（都道府県、市町村及び一部事務組合が地方独立行政法人法第六条第三項に規定する設立団体である同法第八十一条の公営企業型地方独立行政法人の経営する病院を含む。）の病床数は、当該病床数を当該組合を構成する都道府県の知事及び市町村の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの都道府県立及び市町村立の病院の病床数（都道府県知事の申告がある場合には、当該申告に基づき総務大臣が指定した都道府県立又は市町村立の病院の総務大臣が調査した病床数）とみなす。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["算式"]},{"tag":"Sentence","attr":{"Num":"3","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["（Ａ－Ｂ）×０．３＋（Ｂ－Ｃ）×０．６＋（Ｃ－Ｄ）×０．９"]}]},{"tag":"Sentenc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地方債及び平成二十八年度から令和七年度までの各年度において発行について同意又は許可を得た地方債のうち当該都道府県の定める地域医療構想との整合性に係る当該都道府県の意見に基づき適当と認められないものとして総務大臣が通知したものを除く。）の額に相当する額（千円未満の端数があるときは、その端数を四捨五入する。）に三分の二（平成十三年度以前からの継続事業、平成十四年度からの継続事業及び特別分（「公立病院に係る財政措置の取扱いについて」（平成二十七年四月十日付け総財準第六十一号）第１　３（１）の再編・ネットワーク化に係る公立病院の施設・設備の整備をいう。以下この１３において同じ。）に係る事業以外の事業にあつては二分の一）を乗じて得た額（千円未満の端数があるときは、その端数を四捨五入する。）、令和三年度繰出基準に該当するもののうち災害拠点病院が災害時における救急医療のために行う施設（通常の診療に必要な施設を上回る施設）の整備に要する経費に充てるため平成十五年度から令和三年度までの各年度において発行について同意又は許可を得た地方債（再生可能エネルギー発電設備の設置に係る経費に充てるため発行について同意又は許可を得た地方債及び平成二十八年度から令和三年度までの各年度において発行について同意又は許可を得た地方債のうち当該都道府県の定める地域医療構想との整合性に係る当該都道府県の意見に基づき適当と認められないものとして総務大臣が通知したものを除く。）の額に相当する額（千円未満の端数があるときは、その端数を四捨五入する。）に三分の一（平成十三年度以前からの継続事業及び平成十四年度からの継続事業以外の事業にあつては二分の一）を乗じて得た額（千円未満の端数があるときは、その端数を四捨五入する。）、令和六年度繰出基準に該当するもののうち災害時医療施設（「災害時の医療確保に必要な公立病院の施設整備に係る財政措置の取扱いについて」（平成二十一年四月一日付け総財経第七十号）において定める対象医療施設であつて、通常の診療に必要な施設を上回るものをいう。）の整備に要する経費に充てるため平成二十一年度から令和六年度までの各年度において発行について同意又は許可を得た地方債（再生可能エネルギー発電設備の設置に係る経費に充てるため発行について同意又は許可を得た地方債及び平成二十八年度から令和六年度までの各年度において発行について同意又は許可を得た地方債のうち当該都道府県の定める地域医療構想との整合性に係る当該都道府県の意見に基づき適当と認められないものとして総務大臣が通知したものを除く。）の額に相当する額（千円未満の端数があるときは、その端数を四捨五入する。なお、令和三年度以前に発行について同意又は許可を得た地方債にあつては、当該額に二分の一（特別分に係る事業にあつては三分の一）を乗じて得た額（千円未満の端数があるときは、その端数を四捨五入する。）とする。）若しくは令和七年度繰出基準に該当するもののうち災害時医療施設（「公営企業債（防災対策事業）の取扱いについて」において定める対象医療施設であつて、通常の診療に必要な施設を上回るものをいう。）の整備に要する経費に充てるため令和七年度において発行について同意又は許可を得た地方債（再生可能エネルギー発電設備の設置に係る経費に充てるため発行について同意又は許可を得た地方債及び令和七年度において発行について同意又は許可を得た地方債のうち当該都道府県の定める地域医療構想との整合性に係る当該都道府県の意見に基づき適当と認められないものとして総務大臣が通知したものを除く。）の額に相当する額（千円未満の端数があるときは、その端数を四捨五入する。）の合算額（医療施設整備事業分のうち、平成二十一年度から平成二十五年度までに同意又は許可を得た地方債については建築単価が一平方メートル当たり三十万円を上回る額を除き、平成二十六年度から令和二年度までの各年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり三十六万円を上回る額を除き、令和三年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり四十万円を上回る額を除き、令和四年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり四十七万円を上回る額を除き、令和五年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり五十二万円を上回る額を除き、令和六年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり五十九万円を上回る額を除き、令和七年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり八十五万円を上回る額を除く。）とする。この場合において、地方団体が組織する組合に係る当該地方債の同意等額は、当該同意等額を当該組合を構成する地方団体の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの地方団体の同意等額とみなす。"]},{"tag":"Sentence","attr":{"Num":"30","WritingMode":"vertical"},"children":["１４　市町村立大学附属病院事業債元利償還金は、「繰出金等について」によつて報告のあつた当該市町村立の大学に附属する医療法第一条の五第一項に規定する病院の建設又は改良に要する経費に充てるため平成五年度から平成十四年度までの各年度において発行を許可された地方債（用地、職員宿舎、看護師宿舎及び大学の用に供する研究・研修部門に係るもの並びに当該年度の六月一日以降に借り入れた地方債を除く。）の当該年度における元利償還金（千円未満の端数があるときは、その端数を四捨五入する。）とする。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["　"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["　"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["　"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["１５　平成十五年度から令和七年度までの各年度分の市町村立大学附属病院事業債同意等額は、「繰出金等について」によつて報告のあつた当該市町村立の大学に附属する医療法第一条の五第一項に規定する病院の建設又は改良に要する経費に充てるため平成十五年度から令和七年度までの各年度において発行について同意又は許可を得た地方債（用地、職員宿舎、看護師宿舎、大学の用に供する研究・研修部門及び再生可能エネルギー発電設備の設置に係るもの並びに当該年度の六月一日以降に借り入れた地方債を除く。）の額に相当する額（医療施設整備事業分のうち、平成二十一年度から平成二十五年度までに同意又は許可を得た地方債については建築単価が一平方メートル当たり三十万円を上回る額を除き、平成二十六年度から令和二年度までの各年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり三十六万円を上回る額を除き、令和三年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり四十万円を上回る額を除き、令和四年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり四十七万円を上回る額を除き、令和五年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり五十二万円を上回る額を除き、令和六年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり五十九万円を上回る額を除き、令和七年度に同意又は許可を得た地方債については建築単価が一平方メートル当たり八十五万円を上回る額を除き、千円未満の端数があるときは、その端数を四捨五入する。）とする。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["１６　病院事業一般会計出資債同意等額は、令和三年度繰出基準に該当するもののうち医療法第三十一条に規定する公的医療機関の再編等に伴う建設又は改良に要する経費であつて通常の建設又は改良に要する部分を超えるものに充てるため平成二十年度から令和三年度までの各年度において発行について同意又は許可を得た地方債（再生可能エネルギー発電設備の設置に係る経費に充てるため発行について同意又は許可を得た地方債を除く。）の額に相当する額（千円未満の端数があるときは、その端数を四捨五入する。）とする。この場合において、地方団体が組織する組合に係る当該地方債の同意等額は、当該同意等額を当該組合を構成する地方団体の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの地方団体の同意等額とみなす。"]},{"tag":"Sentence","attr":{"Num":"3","WritingMode":"vertical"},"children":["１７　救急告示病院数は、前年の七月一日における救急病院等を定める省令第二条第一項の規定により告示された市町村の経営する病院（市町村公営企業型地方独立行政法人の経営するものを含む。）の数とする。この場合において、市町村が組織する組合立の救急告示病院（都道府県及び市町村が地方独立行政法人法第六条第三項に規定する設立団体である同法第八十一条の公営企業型地方独立行政法人の経営する病院を含む。）は、当該組合を構成するいずれかの市町村の経営する救急告示病院とみなし、都道府県及び市町村が組織する組合立の救急告示病院（都道府県及び市町村が同法第六条第三項に規定する設立団体である同法第八十一条の公営企業型地方独立行政法人の経営する救急告示病院を含む。）は、当該組合を構成する都道府県の知事及び市町村の長が協議して定め、総務大臣が承認したいずれかの都道府県及び市町村の経営する救急告示病院とみなす。"]},{"tag":"Sentence","attr":{"Num":"4","WritingMode":"vertical"},"children":["１８　救急告示等病床数は、前年の七月一日における１７に規定する病院の救急告示病院病床数又は救命救急センター病床数（その数が三十を超える場合にあつては、三十）を合算した数とする。この場合において、市町村が組織する組合立の救急告示病院（都道府県及び市町村が地方独立行政法人法第六条第三項に規定する設立団体である同法第八十一条の公営企業型地方独立行政法人の経営する救急告示病院を含む。）の救急告示等病床数は、当該病床数を当該組合を構成する市町村の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの市町村立の救急告示等病床数（総務大臣が承認する場合には、当該組合を構成する市町村のうち都道府県知事が指定する市町村立の救急告示等病床数）とみなし、都道府県及び市町村が組織する組合立の救急告示病院（都道府県及び市町村が同法第六条第三項に規定する設立団体である同法第八十一条の公営企業型地方独立行政法人の経営する救急告示病院を含む。）の救急告示等病床数は、当該病床数を当該組合を構成する都道府県の知事及び市町村の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの都道府県及び市町村の救急告示等病床数（都道府県知事の申告がある場合には、当該申告に基づき総務大臣が指定した都道府県又は市町村の救急告示病院の総務大臣が調査した救急告示等病床数）とみなす。"]},{"tag":"Sentence","attr":{"Num":"5","WritingMode":"vertical"},"children":["１９　上水道の高料金対策に係る繰出基準額は、令和八年度繰出基準第１、５（２）イ（ア）に該当する繰出基準額として次の算式により得られる額として総務大臣が調査した額（千円未満の端数があるときは、その端数を四捨五入する。）とする。"]},{"tag":"Sentence","attr":{"Num":"6","WritingMode":"vertical"},"children":["算式"]},{"tag":"Sentence","attr":{"Num":"7","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["（Ａ－１５０）×Ｂ"]}]},{"tag":"Sentence","attr":{"Num":"8","WritingMode":"vertical"},"children":["算式の符号"]},{"tag":"Sentence","attr":{"Num":"9","WritingMode":"vertical"},"children":["Ａ　次の（１）から（３）までの規定の全てに該当する高料金対策上水道事業（令和８年度繰出基準第１、５（２）アに該当する事業として総務大臣が調査した事業に限る。以下「高料金対策上水道事業」という。）について総務大臣が調査した前々年度の３月３１日現在の当該高料金対策上水道事業の有収水量１立方メートル当たりの資本費"]},{"tag":"Sentence","attr":{"Num":"10","WritingMode":"vertical"},"children":["（１）　総務大臣が調査した当該上水道事業の有収水量１立方メートル当たりの資本費の額が１５０円以上であること。"]},{"tag":"Sentence","attr":{"Num":"11","WritingMode":"vertical"},"children":["（２）　総務大臣が調査した当該上水道事業の有収水量１立方メートル当たりの給水原価が２８２円以上であること。"]},{"tag":"Sentence","attr":{"Num":"12","WritingMode":"vertical"},"children":["（３）　総務大臣が調査した当該上水道事業（東日本大震災に対処するための特別の財政援助及び助成に関する法律（平成２３年法律第４０号）第２条第２項に規定する特定被災地方公共団体のうち浪江町及び特定被災地方公共団体が加入する地方自治法第２８４条第１項に規定する一部事務組合又は広域連合のうち双葉地方水道企業団が実施する上水道事業を除く。）の有収水量１立方メートル当たりの供給単価が１８６円以上であること。"]},{"tag":"Sentence","attr":{"Num":"13","WritingMode":"vertical"},"children":["Ｂ　高料金対策上水道事業について総務大臣が調査した前々年度の３月３１日現在の当該高料金対策上水道事業の有収水量"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["　"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["　"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["　"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["２０　独立行政法人水資源機構負担金は、独立行政法人水資源機構法第二十五条の規定により当該年度中に当該市町村が支払う割賦負担金の額（建設仮勘定に係るものを除く。）に三分の一を乗じて得た額（千円未満の端数があるときは、その端数を四捨五入する。）とする。この場合において、地方団体が組織する組合に係る当該負担金は、当該負担金を当該組合を構成する地方団体の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの地方団体の負担金とみなす。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["２１　上水道一般会計出資債元利償還金は、国庫の補助金を受けて施行する上水道施設整備等事業に要する経費のうち、一般会計が上水道事業特別会計に出資する財源に充てるため平成十一年度以前に発行を許可された地方債（当該年度の六月一日以降に借り入れた地方債を除く。）の当該年度における元利償還金（千円未満の端数があるときは、その端数を四捨五入する。）とする。この場合において、地方団体が組織する組合に係る当該元利償還金は、当該元利償還金を当該組合を構成する地方団体の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの地方団体の元利償還金とみなす。"]},{"tag":"Sentence","attr":{"Num":"3","WritingMode":"vertical"},"children":["２２　平成十二年度から令和七年度までの各年度分の市町村上水道一般会計出資債同意等額は、国庫の補助金を受けて施行する上水道施設整備等事業に要する経費のうち、一般会計が上水道事業特別会計に出資する財源に充てるため平成十二年度から令和七年度までの各年度において発行について同意又は許可を得た地方債（再生可能エネルギー発電設備の設置に係る経費に充てるため発行について同意又は許可を得た地方債、上水道一般会計出資債（広域化推進事業）、上水道一般会計出資債（脱炭素化事業）及び公営企業債（防災対策事業及び脱炭素化推進事業）に係る地方債を除く。）の額に相当する額（千円未満の端数があるときは、その端数を四捨五入する。）とする。この場合において、地方団体が組織する組合に係る当該地方債の同意等額は、当該同意等額を当該組合を構成する地方団体の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの地方団体の同意等額とみなす。"]},{"tag":"Sentence","attr":{"Num":"4","WritingMode":"vertical"},"children":["２３　広域化推進事業に係る令和元年度から令和七年度までの各年度分の市町村上水道一般会計出資債同意等額は、広域化推進事業に要する経費のうち、一般会計が上水道事業特別会計に出資する財源に充てるため令和元年度から令和七年度までの各年度において発行について同意又は許可を得た地方債（再生可能エネルギー発電設備の設置に係る経費に充てるため発行について同意又は許可を得た地方債を除く。）の額に相当する額（千円未満の端数があるときは、その端数を四捨五入する。）とする。この場合において、地方団体が組織する組合に係る当該地方債の同意等額は、当該同意等額を当該組合を構成する地方団体の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの地方団体の同意等額とみなす。"]},{"tag":"Sentence","attr":{"Num":"5","WritingMode":"vertical"},"children":["２４　公営企業債（防災対策事業）同意等額（上水道事業に限る。）は、上水道事業に係る防災対策（「公営企業債（防災対策事業）の取扱いについて」において定められた対象事業に限る。）に要する経費に充てるため令和七年度において発行について同意又は許可を得た地方債の額に相当する額（千円未満の端数があるときは、その端数を四捨五入する。）とする。この場合において、地方団体が組織する組合に係る当該地方債の同意等額は、当該同意等額を当該組合を構成する地方団体の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの地方団体の同意等額とみなす。"]},{"tag":"Sentence","attr":{"Num":"6","WritingMode":"vertical"},"children":["２５　市町村立看護師等養成所生徒数は、「繰出金等について」によつて報告された当該市町村立看護師養成所及び准看護師養成所の前年の四月一日現在の生徒数と保健師助産師看護師学校養成所指定規則（昭和二十六年文部省・厚生省令第一号）により都道府県知事が指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づいてこども家庭庁に報告された「調査票２　保育所の状況（１号認定）について」の「保育所（令和八年四月一日現在）」の「設置主体　公立」の「利用児童数　合計」の数"]},{"tag":"Sentence","attr":{"Num":"228","WritingMode":"vertical"},"children":["（５）　（１）から（４）までに掲げる数及び都道府県の項第九号３３から４１までに規定する子どもの数以外の公立保育施設に係る令和八年四月一日時点の「０歳」、「１・２歳」、「３歳」及び「４歳以上」の入所人員数として総務大臣が調査した数を合算した数"]},{"tag":"Sentence","attr":{"Num":"229","WritingMode":"vertical"},"children":["３　保育所及び幼保連携型認定こども園における障害児受入人員数は、その年の四月分としてこどもの福祉と保健に関する状況報告によつてこども家庭庁に報告された「第九　保育所・在所者」の「在籍」の「障害児受入人員」の「公立」及び「私立」の合計数の基礎となつた児童数のうち市町村長が都道府県立の保育所以外の保育所（その年の五月一日現在において幼稚園であるものを除く。）へ入所させた児童数並びに「第十　幼保連携型認定こども園・在所者」の「在籍」の「障害児受入人員」の「公立」及び「私立」の合計数の基礎となつた児童数のうち市町村長が都道府県立の幼保連携型認定こども園以外の幼保連携型認定こども園（その年の五月一日現在において幼稚園であるものを除く。）へ入所させた児童数の合計数とする。"]},{"tag":"Sentence","attr":{"Num":"230","WritingMode":"vertical"},"children":["４　障害児保育のための加配職員数は、その年の四月分としてこどもの福祉と保健に関する状況報告によつてこども家庭庁に報告された「第九　保育所・在所者」の「障害児保育のための加配職員数」の「公立」及び「私立」の合計数並びに「第十　幼保連携型認定こども園・在所者」の「障害児保育のための加配職員数」の「公立」及び「私立」の合計数の合算した数とする。"]},{"tag":"Sentence","attr":{"Num":"231","WritingMode":"vertical"},"children":["５　公立の幼稚園型認定こども園及び公立の地方裁量型認定こども園並びに特別利用保育等に係る障害児受入人員数は、園児数等調査に基づいてこども家庭庁に報告された「調査票１　認定こども園の機能部分に係る状況について」の「幼稚園型認定こども園（令和八年四月一日現在）」及び「地方裁量型認定こども園（令和八年四月一日現在）」の「認定区分　２・３号」の「利用児童数　合計のうち障害児数」の数並びに「調査票２　保育所の状況（１号認定）について」の「保育所（令和八年四月一日現在）」の「設置主体　公立」及び「設置主体　私立」の「利用児童数　合計のうち障害児数」の数の合計数とする。"]},{"tag":"Sentence","attr":{"Num":"232","WritingMode":"vertical"},"children":["６　児童数（３歳未満）（非被用者分）は、児童手当支給状況報告（被用者・非被用者分）における様式１第２表中区分「支給対象児童数」の「０歳から３歳未満」の「本年２月末現在全体」の数とする。"]},{"tag":"Sentence","attr":{"Num":"233","WritingMode":"vertical"},"children":["７　児童数（３歳～小学校）（（被用者分）及び（施設等受給資格者分）の計）は、児童手当支給状況報告（被用者・非被用者分）における様式１第１表中区分「支給対象児童数」の「３歳以上小学校修了前」の「本年２月末現在全体」の数に同報告における様式２第１表中区分「支給対象児童数」の「３歳以上小学校修了前」の「計」の数を加えて得た数とする。"]},{"tag":"Sentence","attr":{"Num":"234","WritingMode":"vertical"},"children":["８　児童数（３歳～小学校）（非被用者分）は、児童手当支給状況報告（被用者・非被用者分）における様式１第２表中区分「支給対象児童数」の「３歳以上小学校修了前」の「本年２月末現在全体」の数とする。"]},{"tag":"Sentence","attr":{"Num":"235","WritingMode":"vertical"},"children":["９　児童数（中学校）（（被用者分）及び（施設等受給資格者分）の計）は、児童手当支給状況報告（被用者・非被用者分）における様式１第１表中区分「支給対象児童数」の「小学校修了後中学校修了前」の「本年２月末現在全体」の数に同報告書における様式２第１表中区分「支給対象児童数」の「小学校修了後中学校修了前」の「計」の数を加えて得た数とする。"]},{"tag":"Sentence","attr":{"Num":"236","WritingMode":"vertical"},"children":["１０　児童数（中学校）（非被用者分）は、児童手当支給状況報告（被用者・非被用者分）における様式１第２表中区分「支給対象児童数」の「小学校修了後中学校修了前」の「本年２月末現在全体」の数とする。"]},{"tag":"Sentence","attr":{"Num":"237","WritingMode":"vertical"},"children":["１１　児童数（高校生）（（被用者分）及び（施設等受給資格者分）の計）は、児童手当支給状況報告（被用者・非被用者分）における様式１第１表中区分「支給対象児童数」の「中学校修了後～高校生年代」の「本年２月末現在全体」の数に同報告書における様式２第１表中区分「支給対象児童数」の「中学校修了後高校生年代」の「計」の数を加えて得た数とする。"]},{"tag":"Sentence","attr":{"Num":"238","WritingMode":"vertical"},"children":["１２　児童数（高校生）（非被用者分）は、児童手当支給状況報告（被用者・非被用者分）における様式１第２表中区分「支給対象児童数」の「中学校修了後～高校生年代」の「本年２月末現在全体」の数とする。"]},{"tag":"Sentence","attr":{"Num":"239","WritingMode":"vertical"},"children":["１３　児童数（３歳未満）（非被用者分のうち第３子以降分）は、児童手当支給状況報告（被用者・非被用者分）における様式１第２表中区分「支給対象児童数」の「第３子以降」の「本年２月末現在全体」の数のうち、その基礎となった第３子以降（３歳未満）の児童の数とする。"]},{"tag":"Sentence","attr":{"Num":"240","WritingMode":"vertical"},"children":["１４　児童数（３歳以降）（被用者分のうち第３子以降分）は、児童手当支給状況報告（被用者・非被用者分）における様式１第１表中区分「支給対象児童数」の「第３子以降」の「本年２月末現在全体」の数のうち、その基礎となった第３子以降（３歳以降）の児童の数とする。"]},{"tag":"Sentence","attr":{"Num":"241","WritingMode":"vertical"},"children":["１５　児童数（３歳以降）（非被用者分のうち第３子以降分）は、児童手当支給状況報告（被用者・非被用者分）における様式１第２表中区分「支給対象児童数」の「第３子以降」の「本年２月末現在全体」の数のうち、その基礎となった第３子以降（３歳以降）の児童の数とする。"]},{"tag":"Sentence","attr":{"Num":"242","WritingMode":"vertical"},"children":["１６　児童数（３歳未満）（地方公務員分）は、児童手当支給状況報告（地方公務員分）の市町村分における第１表中区分「支給対象児童数」の「０歳から３歳未満」の「本年２月末現在全体」の数とする。"]},{"tag":"Sentence","attr":{"Num":"243","WritingMode":"vertical"},"children":["１７　児童数（３歳～小学校）（地方公務員分）は、児童手当支給状況報告（地方公務員分）の市町村分における第１表中区分「支給対象児童数」の「３歳以上小学校修了前」の「本年２月末現在全体」の数とする。"]},{"tag":"Sentence","attr":{"Num":"244","WritingMode":"vertical"},"children":["１８　児童数（中学校）（地方公務員分）は、児童手当支給状況報告（地方公務員分）の市町村分における第１表中区分「支給対象児童数」の「小学校修了後中学校修了前」の「本年２月末現在全体」の数とする。"]},{"tag":"Sentence","attr":{"Num":"245","WritingMode":"vertical"},"children":["１９　児童数（高校生）（地方公務員分）は、児童手当支給状況報告（地方公務員分）の市町村分における第１表中区分「支給対象児童数」の「中学校修了後高校生年代」の「本年２月末現在全体」の数とする。"]},{"tag":"Sentence","attr":{"Num":"246","WritingMode":"vertical"},"children":["２０　児童数（地方公務員分のうち第３子以降分）は、児童手当支給状況報告（地方公務員分）の市町村分における第１表中区分「支給対象児童数」の「第３子以降」の「本年２月末現在全体」の数とする。"]},{"tag":"Sentence","attr":{"Num":"247","WritingMode":"vertical"},"children":["２１　児童扶養手当支給者数は、令和六年度実施事業として地方厚生局に報告された児童扶養手当給付費国庫負担金交付要綱様式第８号付表２中「支出済額（Ａ列）」の延月人数の「全部支給者」、「一部停止者」、「１３条の２」、「１３条の３」及び「１３条の２かつ１３条の３」の数の合計数とする。"]},{"tag":"Sentence","attr":{"Num":"248","WritingMode":"vertical"},"children":["２２　障害福祉サービスのうち日中活動系サービス利用者数は、「児童発達支援」及び「放課後等デイサービス」を合算した数とする。"]},{"tag":"Sentence","attr":{"Num":"249","WritingMode":"vertical"},"children":["２３　密度補正Ⅱに用いる密度は、次の算式ア及び算式イにより算定した数（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）とする。"]},{"tag":"Sentence","attr":{"Num":"250","WritingMode":"vertical"},"children":["算式ア"]},{"tag":"Sentence","attr":{"Num":"251","WritingMode":"vertical"},"children":[{"tag":"QuoteStruct","attr":{},"children":[{"tag":"Fig","attr":{"src":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る密度補正の密度から〇・〇一一を控除した数を合算した率に一を加えた率とし、密度補正Ⅱ係数は、当該測定単位に係る算式アに係る密度補正Ⅱの密度から〇・〇八四を控除した数及び当該測定単位に係る算式イに係る密度補正Ⅱの密度から〇・〇〇八を控除した数を合算した率に一を加えた率とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"18"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１８"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["市町村の「こども子育て費」に係る密度補正Ⅰ係数は、当該測定単位に係る算式ア（１）に係る密度補正の密度から〇・九九四を控除した数に〇・一〇五を乗じて得た数（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）、当該測定単位に係る算式ア（２）に係る密度補正の密度から一・九四四を控除した数に〇・〇四六を乗じて得た数（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）、当該測定単位に係る算式イ（１）に係る密度補正の密度から三・九六九を控除した数に〇・〇二六を乗じて得た数（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）、当該測定単位に係る算式イ（２）に係る密度補正の密度から六・一五〇を控除した数に〇・〇一二を乗じて得た数（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）、当該測定単位に係る算式ウに係る密度補正の密度から〇・三九四を控除した数に〇・一〇六を乗じて得た数（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）、当該測定単位に係る算式エに係る密度補正の密度から〇・一一〇を控除した数、当該測定単位に係る算式オに係る密度補正の密度から市（福祉事務所設置町村を含む。）にあつては〇・〇五一を控除した数、当該測定単位に係る算式カに係る密度補正の密度から〇・〇七三を控除した数、算式キに係る密度補正の密度から〇・〇一九を控除した数及び算式クに係る密度補正の密度から〇・一八八を控除した数に〇・〇三七を乗じて得た数（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）を合算した率に一を加えた率とし、密度補正Ⅱ係数は、当該測定単位に係る算式アに係る密度補正Ⅱの密度及び当該測定単位に係る算式イに係る密度補正Ⅱの密度から〇・〇〇五を控除した数を合算した率に一を加えた率とし、密度補正Ⅲ係数は、当該測定単位に係る算式に係る密度補正Ⅲの密度から〇・〇五四を控除した数に一を加えた率とし、密度補正Ⅳ係数は、当該測定単位に係る算式に係る密度補正Ⅳの密度から〇・〇二六を控除した数に一を加えた率とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"19"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１９"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["都道府県の「高齢者保健福祉費」のうち、六十五歳以上人口を測定単位とするものに係る密度補正係数は、当該測定単位に係る算式アに係る密度補正の密度から〇・八八六を控除した数及び当該測定単位に係る算式イに係る密度補正の密度から〇・〇一四を控除した数とを合算した率に一を加えた率とし、七十五歳以上人口を測定単位とするものに係る密度補正係数は、当該測定単位に係る算式に係る密度補正の密度から〇・一六九を控除した率に一を加えた率とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"20"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２０"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["市町村の「高齢者保健福祉費」のうち、六十五歳以上人口を測定単位とするものに係る密度補正係数は、当該測定単位に係る算式アに係る密度補正の密度から〇・〇一一一を控除した数に、四・一二二を乗じて得た数（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）、当該測定単位に係る算式イに係る密度補正の密度から〇・六六八を控除した数、当該測定単位に係る算式ウに係る密度補正の数及び当該測定単位に係る算式エに係る密度補正の密度から〇・〇一一を控除した数とを合算した率に一を加えた率とし、七十五歳以上人口を測定単位とするものに係る密度補正係数は、当該測定単位に係る算式に係る密度補正の密度から〇・〇六六を控除した率に一を加えた率とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"21"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["「清掃費」の密度補正Ⅰ係数は、人口密度に別表第一に定めるそれぞれの率を乗じて得た数の合計数を当該率を乗ずる前の人口密度で除して得た率とし、密度補正Ⅱ係数は、当該測定単位に係る密度補正Ⅱの密度に一を加えた率とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"22"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["都道府県の「農業行政費」に係る密度補正Ⅱ係数は、当該測定単位に係る密度補正Ⅱの密度から〇・〇六九五を控除して得た率（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）に一を加えた率とし、密度補正Ⅲ係数は、当該測定単位に係る密度補正Ⅲの密度から〇・〇八五一を控除して得た率（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）に一を加えた率とし、密度補正Ⅳ係数は、当該測定単位に係る密度補正Ⅳの密度から〇・〇四七五を控除して得た率（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）に一を加えた率とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"23"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["市町村の「農業行政費」に係る密度補正Ⅰ係数は、当該測定単位に係る密度補正Ⅰの密度から〇・一〇六六を控除して得た率（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）に一を加えた率とし、密度補正Ⅱ係数は、当該測定単位に係る密度補正Ⅱの密度に一を加えた率とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"24"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["都道府県の「林野行政費」に係る密度補正係数は、当該測定単位に係る密度補正の密度から〇・〇七四四を控除して得た率（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）に一を加えた率とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"25"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["市町村の「林野水産行政費」に係る密度補正Ⅰ係数は、当該測定単位に係る密度補正Ⅰの密度から〇・〇八八に当該年度の普通態容補正Ⅰ係数、普通態容補正Ⅱ係数、経常態容補正係数及び寒冷補正係数を乗じて得た数（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）を控除した数に〇・四を乗じて得た率（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）に一を加えた率とし、密度補正Ⅱ係数は、当該測定単位に係る密度補正Ⅱの密度から〇・〇四四に当該年度の普通態容補正Ⅰ係数、普通態容補正Ⅱ係数、経常態容補正係数及び寒冷補正係数を乗じて得た数（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）を控除した数に一を加えた率とし、密度補正Ⅲ係数は、当該測定単位に係る密度補正Ⅲの密度から〇・四二七に当該年度の普通態容補正Ⅰ係数、普通態容補正Ⅱ係数、経常態容補正係数及び寒冷補正係数を乗じて得た数（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）を控除した数に一を加えた率とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"26"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["市町村の「徴税費」に係る密度補正係数は、人口密度に別表第一に定めるそれぞれの率を乗じて得た数の合計数を当該率を乗ずる前の人口密度で除して得た率とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"27"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２７"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","Writin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通知した額に別表第３の１０に定める率を乗じて得た額"]},{"tag":"Sentence","attr":{"Num":"459","WritingMode":"vertical"},"children":["Ｏ　地下高速鉄道を経営する第三セクターに対し補助する財源に充てるため平成１３年度以降の各年度において発行について同意又は許可を得た都市高速鉄道事業債の額のうち総務大臣が算定して通知した額に別表第３の１０に定める率を乗じて得た額"]},{"tag":"Sentence","attr":{"Num":"460","WritingMode":"vertical"},"children":["Ｐ　ニュータウン鉄道等を経営する第三セクターに対し出資する財源に充てるため平成１０年度以降の各年度において発行について同意又は許可を得た都市高速鉄道事業債の額のうち総務大臣が算定して通知した額に別表第３の１０に定める率を乗じて得た額"]},{"tag":"Sentence","attr":{"Num":"461","WritingMode":"vertical"},"children":["Ｑ　ニュータウン鉄道等を経営する第三セクターに対し補助する財源に充てるため平成１４年度以降の各年度において発行について同意又は許可を得た都市高速鉄道事業債の額のうち総務大臣が算定して通知した額に別表第３の１０に定める率を乗じて得た額"]},{"tag":"Sentence","attr":{"Num":"462","WritingMode":"vertical"},"children":["Ｒ　都市モノレール事業及び案内軌条式鉄道事業（以下この表において「モノレール事業等」という。）を経営する第三セクターに対し出資する財源に充てるため昭和５２年度以降の各年度において発行を許可された都市高速鉄道事業債（平成元年度までに償還を終了したものを除く。）の額のうち総務大臣が算定して通知した額に別表第３の１０に定める率を乗じて得た額"]},{"tag":"Sentence","attr":{"Num":"463","WritingMode":"vertical"},"children":["算式Ⅳ"]},{"tag":"Sentence","attr":{"Num":"464","WritingMode":"vertical"},"children":[{"tag":"QuoteStruct","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2JH00000270820.jpg"},"children":[]}]}]},{"tag":"Sentence","attr":{"Num":"465","WritingMode":"vertical"},"children":["算式Ⅳの符号"]},{"tag":"Sentence","attr":{"Num":"466","WritingMode":"vertical"},"children":["Ａ　測定単位の数値"]},{"tag":"Sentence","attr":{"Num":"467","WritingMode":"vertical"},"children":["Ｂ　国が行う第二種（Ａ）空港（空港整備法及び航空法の一部を改正する法律（平成２０年法律第７５号）第１条の規定による改正前の空港整備法（昭和３１年法律第８０号）第２条第１項第２号に規定する第二種空港（以下この表において「第二種空港」という。）のうち国土交通大臣が管理するものをいう。以下この表において同じ。）の整備事業に係る法令に基づく負担金又は国庫の補助金を受けて施行した第三種空港（空港整備法及び航空法の一部を改正する法律第１条の規定による改正前の空港整備法第２条第１項第３号に規定する第三種空港をいう。以下この表において同じ。）の整備事業のうち奄美群島振興開発事業として行われるものに係る経費に充てるため昭和５７年度から平成１０年度までの各年度において発行を許可された地方債（災害復旧事業債、公害防止事業債、昭和５７年度から昭和６１年度まで及び平成３年度から平成１０年度までの各年度において地方税の減収に伴い発行を許可された地方債、昭和５７年度及び昭和５９年度において財政健全化のため発行を許可された地方債、財源対策債、平成６年度から平成１０年度までの各年度において発行を許可された補正予算債、地域財政特例対策債、臨時財政特例債、公共事業等臨時特例債、地方債計画に計上されない地方債並びに総務大臣の指定する充当の率を超える部分に係るものを除く。）の当該年度における元利償還金"]},{"tag":"Sentence","attr":{"Num":"468","WritingMode":"vertical"},"children":["Ｃ　国庫の補助金を受けて施行した第二種（Ｂ）空港（第二種空港のうち地方団体が管理するものをいう。以下この表において同じ。）の整備事業に係る経費に充てるため昭和５７年度から平成１０年度までの各年度において発行を許可された地方債（災害復旧事業債、公害防止事業債、昭和５７年度から昭和６１年度まで及び平成３年度から平成１０年度までの各年度において地方税の減収に伴い発行を許可された地方債、昭和５７年度及び昭和５９年度において財政健全化のため発行を許可された地方債、財源対策債、平成６年度から平成１０年度までの各年度において発行を許可された補正予算債、地域財政特例対策債、臨時財政特例債、公共事業等臨時特例債、地方債計画に計上されない地方債並びに総務大臣の指定する充当の率を超える部分に係るものを除く。）の当該年度における元利償還金"]},{"tag":"Sentence","attr":{"Num":"469","WritingMode":"vertical"},"children":["Ｄ　国庫の補助金を受けて施行した第三種空港の整備事業（奄美群島振興開発事業として行われるものを除く。）に係る経費に充てるため昭和５７年度から平成１０年度までの各年度において発行を許可された地方債（災害復旧事業債、公害防止事業債、昭和５７年度から昭和６１年度まで及び平成３年度から平成１０年度までの各年度において地方税の減収に伴い発行を許可された地方債、昭和５７年度及び昭和５９年度において財政健全化のため発行を許可された地方債、財源対策債、平成６年度から平成１０年度までの各年度において発行を許可された補正予算債、地域財政特例対策債、臨時財政特例債、公共事業等臨時特例債、地方債計画に計上されない地方債並びに総務大臣の指定する充当の率を超える部分に係るものを除く。）の当該年度における元利償還金"]},{"tag":"Sentence","attr":{"Num":"470","WritingMode":"vertical"},"children":["算式Ⅴ"]},{"tag":"Sentence","attr":{"Num":"471","WritingMode":"vertical"},"children":[{"tag":"QuoteStruct","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2JH00000270821.jpg"},"children":[]}]}]},{"tag":"Sentence","attr":{"Num":"472","WritingMode":"vertical"},"children":["算式Ⅴの符号"]},{"tag":"Sentence","attr":{"Num":"473","WritingMode":"vertical"},"children":["Ａ　測定単位の数値"]},{"tag":"Sentence","attr":{"Num":"474","WritingMode":"vertical"},"children":["Ｂ　国庫の補助金を受けて施行した都市公園法第２条第１項に規定する都市公園又は都市公園等整備緊急措置法（昭和４７年法律第６７号）第２条第１項第３号に該当する公園の整備事業に係る経費に充てるため昭和６３年度から平成１０年度までの各年度において発行を許可された地方債（平成３年度から平成１０年度までの各年度において地方税の減収に伴い発行を許可された地方債、財源対策債、臨時財政特例債、公共事業等臨時特例債、地域財政特例対策債、地方債計画に計上されない地方債及び総務大臣の指定する充当の率を超える部分に係るものを除く。）で総務大臣が調査したものの当該年度における元利償還金"]},{"tag":"Sentence","attr":{"Num":"475","WritingMode":"vertical"},"children":["Ｃ",{"tag":"Sub","attr":{},"children":["１５"]},"　国庫の補助金を受けて施行した都市公園法第２条第１項に指定する都市公園又は都市公園等整備緊急措置法第２条第１項第３号に該当する公園の整備事業に係る経費に充てるため平成１５年度において発行を許可された地方債（平成１５年度において地方税の減収に伴い発行を許可された地方債、財源対策債、地方債計画に計上されない地方債及び総務大臣の指定する充当の率を超える部分に係るものを除く。）で総務大臣が調査した額"]},{"tag":"Sentence","attr":{"Num":"476","WritingMode":"vertical"},"children":["Ｄ",{"tag":"Sub","attr":{},"children":["１５"]},"＝０．０１２"]},{"tag":"Sentence","attr":{"Num":"477","WritingMode":"vertical"},"children":["算式Ⅵ"]},{"tag":"Sentence","attr":{"Num":"478","WritingMode":"vertical"},"children":[{"tag":"QuoteStruct","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2JH00000270822.jpg"},"children":[]}]}]},{"tag":"Sentence","attr":{"Num":"479","WritingMode":"vertical"},"children":["算式Ⅵの符号"]},{"tag":"Sentence","attr":{"Num":"480","WritingMode":"vertical"},"children":["Ａ　測定単位の数値"]},{"tag":"Sentence","attr":{"Num":"481","WritingMode":"vertical"},"children":["Ｂ　災害対策基本法第４０条第１項の規定に基づく都道府県地域防災計画に掲上されている災害危険区域において災害の発生を防止し、又は災害の拡大を防止するために単独で実施する治山、小規模山地崩壊等の事業の経費に充てるため発行について同意又は許可を得た地方債（災害復旧事業債、昭和５３年度から昭和６１年度までの各年度及び平成３年度から平成２０年度までの各年度において地方税の減収に伴い発行を許可された地方債、昭和５３年度から昭和５７年度までの各年度及び昭和５９年度において財政健全化のため発行を許可された地方債、財源対策債、地域財政特例対策債、臨時財政特例債、公共事業等臨時特例債、当該年度の６月１日以降において借り入れた地方債並びに地方債計画に計上されない地方債を除く。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れない地方債を除く。）の当該年度における元利償還金（平成３年度から平成７年度までの間において下水道普及特別対策事業（「下水道普及特別対策要綱について」（平成３年４月３０日付け自治準企第９０号）に基づき施行された事業（「下水道普及特別対策の実施要領について」（平成８年４月１日付け自治準企第９４号）により通常の下水道事業として取り扱われるものを除く。）をいう。）に係る経費に充てるため発行を許可された地方債の当該年度における元利償還金の１７分の１に相当する額及び符号ＡＴの総務大臣が算定して通知した額の基礎となつた元利償還金を除く。）。この場合において、市町村が組織する組合に係る元利償還金は、当該元利償還金を当該組合を構成する市町村の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分したものをそれぞれの市町村に係る元利償還金（総務大臣が承認する場合には、当該組合を構成する市町村のうち都道府県知事が指定する市町村に係る元利償還金）とみなす。以下この号において同じ。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["Ｃ",{"tag":"Sub","attr":{},"children":["ｎ"]},"　公共下水道及び流域下水道の整備事業に係る経費又は都道府県が行うこれらの事業に対する法令に基づく負担金に充てるためｎ年度において発行について同意又は許可を得た地方債（「平成１７年度の下水道事業債の取扱いについて」又は「平成１６年度の下水道事業債の取扱いについて」により更新事業に区分された地方債（以下この号において「更新事業に区分された地方債」という。）、都道府県が行う流域下水道に対する法令に基づく負担金に充てるため、平成１８年度から令和７年度までの各年度において発行について同意又は許可を得た地方債のうち公共下水道事業以外の下水道事業から支出する負担金に係るもの、災害復旧事業債、公害防止事業債、地方税の減収に伴い発行を許可された地方債、財政健全化のために発行を許可された地方債、臨時特例債、資本費平準化債、下水道事業債特例措置分、下水道事業債臨時措置分、下水道事業債広域化・共同化分（「下水道事業広域化・共同化推進要領の改正について」（平成１２年４月１日付け自治準企第７２号）により策定した広域化・共同化計画に基づく施設の整備に係る経費に充てるための地方債をいう。以下同じ。）、下水道事業債特別措置分（「下水道事業債（特別措置分）の取扱について」（平成１８年３月３１日付け総財経第６８号）により発行することができることとされたものをいう。以下同じ。）、公共下水道及び流域下水道事業の供用開始前の施設又は供用開始後の施設のうち未利用部分に係る地方債の元利償還金に充てるため発行について同意又は許可を得た地方債、昭和５７年度以降において施行した公共下水道の整備事業に係る経費に充てるため発行について同意又は許可を得た地方債のうち総務大臣が指定する率を超える部分に係るもの、終末処理場、ポンプ場、管渠、下水道庁舎及び取付道路の施設を当該年度に設置するため必要となる単独用地に係る経費に充てるため発行について同意又は許可を得た地方債、下水道展示施設の設置費に係る地方債、住宅宅地関連公共施設整備促進事業に係る一般単独事業債、下水道普及特別対策事業（「下水道普及特別対策要綱について」（平成８年４月１日付け自治準企第９３号）に基づき施行された事業（「下水道普及特別対策の実施要領について」（平成８年４月１日付け自治準企第９４号）により通常の下水道事業として取り扱われるものを除く。）をいう。）に係る経費に充てるため発行について同意又は許可を得た地方債、地方債計画に計上されない地方債、復興交付金を受けて施行する公営企業復興事業に係る経費及び都道府県が行う当該事業に対する法令に基づく負担金に充てるため平成２３年度から令和７年度までの各年度において発行について同意又は許可を得た地方債、全国的に緊急に実施する公営企業緊急防災・減災事業に係る経費及び都道府県が行う当該事業に対する法令に基づく負担金に充てるため平成２３年度から令和７年度までの各年度において発行について同意又は許可を得た地方債、再生可能エネルギー発電設備の設置に係る経費に充てるため発行について同意又は許可を得た地方債、公営企業会計適用債並びに下水道事業債旧公害防止対策事業分（旧公害の防止に関する事業に係る国の財政上の特別措置に関する法律第２条の２第１項に規定する公害防止対策事業計画についての「公害防止対策事業計画の同意基準」（平成２３年１２月決定）を満たす地方公共団体が別に定める事業計画に基づいて実施する事業（公共下水道（下水道法第２条第３号イに規定するものに限る。）及び流域下水道（同条第４号イに規定するものに限る。）（以下この号において「公共下水道等」という。）における設置及び改築の事業（下水道法施行令第２４条の２第１項第１号ロに規定する特定公共下水道の設置及び改築の事業並びに公共下水道等における処理場、ポンプ施設及び管路施設の供用開始後２５年を経過したものに係る事業で、下水の処理量の増大又は放流水の水質の改善に資さないものを除く。））に係る経費に充てるための地方債をいう。以下この号において同じ。）を除く。）の額に相当する額（符号ＡＴの総務大臣が算定して通知した額の基礎となつた地方債の額又は元利償還金を除く。以下この号において同じ。）"]},{"tag":"Sentence","attr":{"Num":"3","WritingMode":"vertical"},"children":["Ｄ",{"tag":"Sub","attr":{},"children":["１２"]},"＝０．０５００"]},{"tag":"Sentence","attr":{"Num":"4","WritingMode":"vertical"},"children":["Ｄ",{"tag":"Sub","attr":{},"children":["１３"]},"＝０．０５３０"]},{"tag":"Sentence","attr":{"Num":"5","WritingMode":"vertical"},"children":["Ｄ",{"tag":"Sub","attr":{},"children":["１４"]},"＝０．０４７０"]},{"tag":"Sentence","attr":{"Num":"6","WritingMode":"vertical"},"children":["Ｄ",{"tag":"Sub","attr":{},"children":["１５"]},"＝０．０５３２"]},{"tag":"Sentence","attr":{"Num":"7","WritingMode":"vertical"},"children":["Ｄ",{"tag":"Sub","attr":{},"children":["１６"]},"＝０．０４３２"]},{"tag":"Sentence","attr":{"Num":"8","WritingMode":"vertical"},"children":["Ｄ",{"tag":"Sub","attr":{},"children":["１７"]}]},{"tag":"Sentence","attr":{"Num":"9","WritingMode":"vertical"},"children":["ア　平成１７年度市場公募都市に係るもの　０．０５１８０"]},{"tag":"Sentence","attr":{"Num":"10","WritingMode":"vertical"},"children":["イ　平成１７年度市場公募都市以外の市町村に係るもの　０．０４００"]},{"tag":"Sentence","attr":{"Num":"11","WritingMode":"vertical"},"children":["Ｄ",{"tag":"Sub","attr":{},"children":["１８"]}]},{"tag":"Sentence","attr":{"Num":"12","WritingMode":"vertical"},"children":["ア　平成１８年度市場公募都市に係るもの　０．０４８６"]},{"tag":"Sentence","attr":{"Num":"13","WritingMode":"vertical"},"children":["イ　平成１８年度市場公募都市以外の市町村に係るもの　０．０３７６"]},{"tag":"Sentence","attr":{"Num":"14","WritingMode":"vertical"},"children":["Ｄ",{"tag":"Sub","attr":{},"children":["１９"]}]},{"tag":"Sentence","attr":{"Num":"15","WritingMode":"vertical"},"children":["ア　平成１９年度市場公募都市に係るもの　０．０４８７"]},{"tag":"Sentence","attr":{"Num":"16","WritingMode":"vertical"},"children":["イ　平成１９年度市場公募都市以外の市町村に係るもの　０．０３６４"]},{"tag":"Sentence","attr":{"Num":"17","WritingMode":"vertical"},"children":["Ｄ",{"tag":"Sub","attr":{},"children":["２０"]}]},{"tag":"Sentence","attr":{"Num":"18","WritingMode":"vertical"},"children":["ア　平成２０年度市場公募都市に係るもの　０．０４９６８"]},{"tag":"Sentence","attr":{"Num":"19","WritingMode":"vertical"},"children":["イ　平成２０年度市場公募都市以外の市町村に係るもの　０．０５５２１"]},{"tag":"Sentence","attr":{"Num":"20","WritingMode":"vertical"},"children":["Ｄ",{"tag":"Sub","attr":{},"children":["２１"]}]},{"tag":"Sentence","attr":{"Num":"21","WritingMode":"vertical"},"children":["ア　平成２１年度市場公募都市に係るもの　０．０４８３３"]},{"tag":"Sentence","attr":{"Num":"22","WritingMode":"vertical"},"children":["イ　平成２１年度市場公募都市以外の市町村に係るもの　０．０５３４３"]},{"tag":"Sentence","attr":{"Num":"23","WritingMode":"vertical"},"children":["Ｄ",{"tag":"Sub","attr":{},"children":["２２"]}]},{"tag":"Sentence","attr":{"Num":"24","WritingMode":"vertical"},"children":["ア　平成２２年度市場公募都市に係るもの　０．０４６９４"]},{"tag":"Sentence","attr":{"Num":"25","WritingMode":"vertical"}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掃施設を建設したとみなした場合に一般財源所要額として基準財政需要額に算入されるべき地方負担額又は当該地方負担額に別表第３の１３に定める乗率を乗じて得た額）の当該年度における年次支払額（当該清掃施設の建設に係る当該市町村と立替施行者との譲受代金の支払契約の例により算定した当該年度の支払額）として都道府県知事の申告に基づき総務大臣が通知した額"]},{"tag":"Sentence","attr":{"Num":"6","WritingMode":"vertical"},"children":["Ｃ　清掃施設の整備事業（清掃施設用地取得事業及び清掃運搬施設等整備事業を除く。）のうち平成３年度以前において事業に着手したものに係る経費に充てるため平成１１年度以前において発行を許可された地方債及び平成５年度から平成１１年度までにおいて事業（符号Ｈにおける清掃施設の整備事業を除く。）に着手したものに係る経費に充てるため平成６年度から平成１１年度までの各年度において発行を許可された地方債（災害復旧事業債、同和対策事業債、地域改善対策事業債及び地域改善対策特定事業債、公害防止事業債、昭和４６年度、昭和４７年度、昭和５０年度から昭和６２年度まで及び平成２年度から平成１１年度までの各年度において地方税の減収に伴い発行を許可された地方債、昭和５０年度から昭和５７年度までの各年度において財政健全化のため発行を許可された地方債、財源対策債、平成７年度補正予算債、平成８年度補正予算債、平成１０年度補正予算債及び平成１１年度補正予算債、地域財政特例対策費、臨時財政特例債、公共事業等臨時特例債、平成１１年度臨時経済対策事業債並びに符号Ｂにおいて別表第３の１３に定める乗率を乗じて得た額を譲受代金とした清掃施設に係るものを除く。）のうち政府資金に係るもの（平成１１年度の臨時特例措置として行われた政府資金の繰上償還に係るものを除く。）の当該年度における元利償還金。この場合において、市町村が組織する組合に係る元利償還金は、当該元利償還金を当該組合を構成する市町村の長が協議して定め、総務大臣が承認した率（協議が成立しないときは、総務大臣が定める率）により按分して得たものをそれぞれの市町村に係る額（総務大臣が承認する場合には、当該組合を構成する市町村のうち都道府県知事が指定する市町村に係る額）とみなす。"]},{"tag":"Sentence","attr":{"Num":"7","WritingMode":"vertical"},"children":["Ｄ　国庫補助金を受けて施行した清掃施設の整備事業（清掃施設用地取得事業及び清掃運搬施設等整備事業を除く。）のうち平成４年度において事業に着手したものに係る経費に充てるため平成１１年度以前において発行を許可された地方債及び平成５年度において事業に着手したものに係る経費に充てるため同年度に発行を許可された地方債（災害復旧事業債、同和対策事業債、地域改善対策事業債及び地域改善対策特定事業債、公害防止事業債、平成４年度及び平成５年度において地方税の減収に伴い発行を許可された地方債、平成５年度補正予算債、臨時財政特例債、公共事業等臨時特例債並びに符号Ｂにおいて別表第３の１３に定める乗率を乗じて得た額を譲受代金とした清掃施設に係るものを除く。）のうち政府資金に係るもの（平成１１年度の臨時特例措置として行われた政府資金の繰上償還に係るものを除く。）の当該年度における元利償還金。この場合において、市町村が組織する組合に係る元利償還金については、符号Ｃに準ずるものとする。"]},{"tag":"Sentence","attr":{"Num":"8","WritingMode":"vertical"},"children":["Ｅ　廃棄物の処理及び清掃に関する法律（昭和４５年法律第１３７号）に基づき市町村が単独で施行した清掃施設の整備事業（清掃施設用地取得事業及び清掃運搬施設等整備事業を除く。）のうち平成４年度において事業に着手したものに係る経費に充てるため平成１１年度以前において発行を許可された地方債（平成４年度から平成１１年度までの各年度において地方税の減収に伴い発行を許可された地方債及び符号Ｂにおいて別表第３の１３に定める乗率を乗じて得た額を譲受代金とした清掃施設に係るものを除く。）のうち政府資金に係るもの（平成１１年度の臨時特例措置として行われた政府資金の繰上償還に係るものを除く。）の当該年度における元利償還金。この場合において、市町村が組織する組合に係る元利償還金については、符号Ｃに準ずるものとする。"]},{"tag":"Sentence","attr":{"Num":"9","WritingMode":"vertical"},"children":["Ｆ　廃棄物の処理及び清掃に関する法律に基づき市町村が単独で施行した清掃施設の整備事業（清掃施設用地取得事業及び清掃運搬施設等整備事業を除く。）のうち平成５年度において事業に着手したものに係る経費に充てるため同年度に発行を許可された地方債（地方税の減収に伴い発行を許可された地方債及び符号Ｂにおいて別表第３の１３に定める乗率を乗じて得た額を譲受代金とした清掃施設に係るものを除く。）のうち政府資金に係るもの（平成１１年度の臨時特例措置として行われた政府資金の繰上償還に係るものを除く。）の当該年度における元利償還金。この場合において、市町村が組織する組合に係る元利償還金については、符号Ｃに準ずるものとする。"]},{"tag":"Sentence","attr":{"Num":"10","WritingMode":"vertical"},"children":["Ｇ　清掃施設の整備事業（清掃施設用地取得事業及び清掃運搬施設等整備事業を除く。）のうち地域し尿処理施設の整備事業に係る経費に充てるため平成７年度から平成１１年度までの各年度において発行を許可された地方債（平成７年度補正予算債、平成８年度補正予算債、平成１０年度補正予算債及び平成１１年度補正予算債並びに符号Ｂにおいて別表第３の１３に定める乗率を乗じて得た額を譲受代金とした清掃施設に係るものを除く。）のうち政府資金に係るもの（平成１１年度の臨時特例措置として行われた政府資金の繰上償還に係るものを除く。）の当該年度における元利償還金。この場合において、市町村が組織する組合に係る元利償還金については、符号Ｃに準ずるものとする。"]},{"tag":"Sentence","attr":{"Num":"11","WritingMode":"vertical"},"children":["Ｈ　廃棄物の処理及び清掃に関する法律に基づき市町村が単独で施行した清掃施設の整備事業（清掃施設用地取得事業及び清掃運搬施設等整備事業を除く。）のうち、平成１０年度及び平成１１年度においてごみ焼却施設の整備事業（ごみ処理広域化計画に基づき実施される事業で、一日の処理能力が１００トンに満たない施設を対象とするものに限る。）並びにごみ焼却施設、粗大ごみ処理施設、し尿処理施設及びコミュニティ・プラントにおける改良事業のうち総事業費が１億５千万円以上の事業に着手したものに係る経費に充てるため同年度に発行を許可された地方債（地方税の減収に伴い発行を許可された地方債及び符号Ｂにおいて別表第３の１３に定める乗率を乗じて得た額を譲受代金とした清掃施設に係るものを除く。）のうち政府資金に係るもの（平成１１年度の臨時特例措置として行われた政府資金の繰上償還に係るものを除く。）の当該年度における元利償還金。この場合において、市町村が組織する組合に係る元利償還金については、符号Ｃに準ずるものとする。"]},{"tag":"Sentence","attr":{"Num":"12","WritingMode":"vertical"},"children":["Ｉ",{"tag":"Sub","attr":{},"children":["ｎ"]},"　次のａ及びｂの合算額"]},{"tag":"Sentence","attr":{"Num":"13","WritingMode":"vertical"},"children":["ａ　国庫補助金を受けて施行した清掃施設の整備事業（清掃施設用地取得事業及び清掃運搬施設等整備事業を除く。）に係る経費に充てるためｎ年度において発行について同意又は許可を得た地方債（災害復旧事業債、地域改善対策特定事業債、公害防止事業債、地方税の減収に伴い発行について同意又は許可を得た地方債、補正予算債、符号Ｂにおいて別表第３の１３に定める乗率を乗じて得た額を譲受代金とした清掃施設に係るもの及び総務大臣の指定する充当率を超える部分に係るものを除く。）の額に相当する額。この場合において、市町村が組織する組合に係る額については、符号Ｃに準ずるものとする。"]},{"tag":"Sentence","attr":{"Num":"14","WritingMode":"vertical"},"children":["ｂ　廃棄物の処理及び清掃に関する法律に基づき市町村が単独で施行した清掃施設の整備事業（清掃施設用地取得事業及び清掃運搬施設等整備事業を除く。）のうち平成１０年度の国庫補助制度の見直しに伴い重点化単独分とされた事業、公害防止計画に基づき実施される事業（平成１４年度から平成２２年度までの各年度において実施した事業に限る。）、ごみ焼却施設の整備事業（ごみ処理広域化計画に基づき実施される事業で一日の処理能力が１００トンに満たない施設を対象とするものに限る。）並びにごみ焼却施設、粗大ごみ処理施設、し尿処理施設及びコミュニティ・プラントにおける改良事業のうち総事業費が１億５千万円以上の事業に係る経費に充てるためｎ年度に発行について同意又は許可を得た地方債（地方税の減収に伴い発行について同意又は許可を得た地方債、符号Ｂにおいて別表第３の１３に定める乗率を乗じて得た額を譲受代金とした清掃施設に係るもの及び総務大臣の指定する充当率を超える部分に係るものを除く。）の額に相当する額。この場合において、市町村が組織する組合に係る額については、符号Ｃに準ずるものとする。"]},{"tag":"Sentence","attr":{"Num":"15","WritingMode":"vertical"},"children":["Ｊ",{"tag":"Sub","attr":{},"children":["１８"]}]},{"tag":"Sentence","attr":{"Num":"16","WritingMode":"vertical"},"children":["ア　平成１８年度市場公募都市に係るもの　０．００５１"]},{"tag":"Sentence","attr":{"Num":"17","WritingMode":"vertical"},"children":["イ　平成１８年度市場公募都市以外の市町村に係るもの　０．００００"]},{"tag":"Sentence","attr":{"Num":"18","WritingMode":"vertical"},"children":["Ｊ",{"tag":"Sub","attr":{},"children":["１９"]}]},{"tag":"Sentence","attr":{"Num":"19","WritingMode":"vertical"},"children":["ア　平成１９年度市場公募都市に係るもの　０．００３０"]},{"tag":"Sentence","attr":{"Num":"20","WritingMode":"vertical"},"children":["イ　平成１９年度市場公募都市以外の市町村に係るもの　０．００００"]},{"tag":"Sentence","attr":{"N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端数金額を千円とする。）から道府県民税所得割に係る税源移譲相当額（同項第二号に掲げる額から同項第一号に掲げる額を控除した額）に〇・二五を乗じて得た額（五百円未満の端数があるときはその端数金額を切り捨て、五百円以上千円未満の端数があるときはその端数金額を千円とする。）を控除した額並びに地方税法第七十二条の百十五第二項に規定する合計額の見込額から同項の規定により当該道府県内の市町村に交付する額の見込額を除いた額に〇・二五を乗じて得た額（五百円未満の端数があるときはその端数金額を切り捨て、五百円以上千円未満の端数があるときはその端数金額を千円とする。）の合算額を控除した額に一・三三三三を乗じて得た額（五百円未満の端数があるときはその端数金額を切り捨て、五百円以上千円未満の端数があるときはその端数金額を千円とする。）と地方揮発油譲与税、石油ガス譲与税及び自動車重量譲与税の収入見込額との合算額から分離課税所得割交付金の交付見込額を控除した額の合計額を三で除して算定する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["２　当該年度の四月一日以前三年の間に都道府県の境界変更があつた場合における当該境界変更に係る区域の額は、関係都道府県知事が協議して分別した額による。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["市町村"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["１　当該市町村に係る当該年度前三年度内の各年度における基準財政収入額（錯誤に係る額として加減した額を除く。）から地方揮発油譲与税、特別とん譲与税、石油ガス譲与税、自動車重量譲与税、航空機燃料譲与税、森林環境譲与税及び交通安全対策特別交付金の収入見込額、市町村民税所得割に係る税源移譲相当額（法附則第七条の二第二項第二号に掲げる額から同項第三号に掲げる額を控除した額）に〇・二五を乗じて得た額（五百円未満の端数があるときはその端数金額を切り捨て、五百円以上千円未満の端数があるときはその端数金額を千円とする。）、市町村民税所得割に係る税源移譲相当額（同項第一号に掲げる額から同項第二号に掲げる額を控除した額）に〇・二五を乗じて得た額（五百円未満の端数があるときはその端数金額を切り捨て、五百円以上千円未満の端数があるときはその端数金額を千円とする。）、地方税法第七十二条の百十五第二項の規定により道府県から交付を受ける額の見込額に〇・二五を乗じて得た額（五百円未満の端数があるときはその端数金額を切り捨て、五百円以上千円未満の端数があるときはその端数金額を千円とする。）並びに分離課税所得割交付金の収入見込額を控除した額に一・三三三三を乗じて得た額（五百円未満の端数があるときはその端数金額を切り捨て、五百円以上千円未満の端数があるときはその端数金額を千円とする。）と地方揮発油譲与税、特別とん譲与税、石油ガス譲与税及び自動車重量譲与税の収入見込額並びに分離課税所得割交付金の収入見込額の合算額の合計額を三で除して算定する。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["２　当該年度の四月一日以前三年の間に市町村の廃置分合又は境界変更によつてその区域に異動のあつた市町村については、当該市町村が当該年度の四月一日現在の区域をもつて存在していたものとみなして１の規定を適用する。この場合において、これらの額の分別の方法については、第五十条の規定を準用する。"]}]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["「災害復旧費」に係る種別補正は、第一項の規定によつて補正した後の数値について行うものとする。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、「災害復旧費」に係る種別ごとの種別補正後の数値に五百円未満の端数があるときはその端数金額を切り捨て、五百円以上千円未満の端数があるときはその端数金額を千円とする。"]}]}]}]}]},{"tag":"Chapter","attr":{"Num":"3"},"children":[{"tag":"ChapterTitle","attr":{},"children":["第三章　基準財政収入額の算定方法"]},{"tag":"Section","attr":{"Num":"1"},"children":[{"tag":"SectionTitle","attr":{},"children":["第一節　都道府県分"]},{"tag":"Article","attr":{"Num":"18"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（道府県民税の基準税額の算定方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第十八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["道府県民税の基準税額（基準税率をもつて算定した収入見込額をいう。以下同じ。）は、均等割に係る基準税額、所得割に係る基準税額、法人税割に係る基準税額、利子割に係る基準税額、配当割に係る基準税額及び株式等譲渡所得割に係る基準税額の合算額とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["均等割に係る基準税額は、次の各号に定めるところによつて算定した額の合算額とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"LineBreak":"true","Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["地方税法第二十四条第一項第一号又は第二号に掲げる者に対するもの"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["七四三円に令和七年度の市町村税課税状況調の第一表の「個人均等割」のうち「納税義務者数」の「計」欄の当該都道府県内の市町村ごとの数の合計数を乗じて得た額"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"LineBreak":"true","Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["地方税法第二十四条第一項第三号又は第四号に掲げる者に対するもの"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前年度の道府県税の課税状況等に関する調（以下「道府県税課税状況調」という。）第一表（法人の道府県民税に関する調）の表側「合計」、表頭「均等割」の「納税義務者数」のうち「５０億円超」欄の数に六〇〇、〇〇〇円を乗じて得た額と「１０億円超５０億円以下」欄の数に四〇五、〇〇〇円を乗じて得た額と「１億円超１０億円以下」欄の数に九七、五〇〇円を乗じて得た額と「１，０００万円超１億円以下」欄の数に三七、五〇〇円を乗じて得た額と「左記以外」欄の数に一五、〇〇〇円を乗じて得た額との合算額"]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["所得割に係る基準税額は、次の各号に定めるところによつて算定した額の合算額とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","at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り評価した宅地はこの限りではない。）。）の当該年度の単位当たり平均価格"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["Ｂ",{"tag":"Sub","attr":{},"children":["４"]},"　地方税法第４２２条の概要調書による市町村ごとの一般山林の当該年度の単位当たり平均価格"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["Ｂ",{"tag":"Sub","attr":{},"children":["５"]},"　地方税法第４２２条の概要調書による市町村ごとのその他の土地（固定資産評価基準第１章第３節四及び五の規定により評価した宅地を含む（ただし、同規定ただし書の規定により評価した宅地はこの限りではない。）。）の当該年度の単位当たり平均価格"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["Ｃ　地方税法第３５１条の規定に該当する法定免税点未満のものの額、同法第３４９条の３第９項、第１１項、第１８項、第２１項、第２２項、第２５項、第３０項及び第３３項、第３４９条の３の２、第３４９条の３の３、附則第１５条第８項、第１５項、第１８項、第３０項から第３２項まで、第３５項、第３６項、第４０項及び第４３項、第１５条の２第２項、第１５条の３第１項、第１６条の２第１項、第２項、第６項及び第７項、第１６条の３第１項、第２項、第６項及び第７項、第２９条の７第２項並びに第５６条第１項、第１０項及び第１２項、地方税法等の一部を改正する法律（平成１０年法律第２７号）附則第６条第９項、地方税法の一部を改正する法律（平成１１年法律第１５号）附則第８条第８項、地方税法等の一部を改正する法律（平成１８年法律第７号）附則第１３条第９項、令和６年地方税法等改正法附則第２０条第６項、令和７年地方税法等改正法附則第９条第５項並びに令和８年地方税法等改正法附則第１４条第８項、第１５項及び第１６項の規定に該当する課税標準の特例による減少額として総務大臣が調査した額並びに地方税法附則第１８条、第１９条、第１９条の３及び第１９条の４の規定に基づく特例による課税標準の減少額（ただし、同法附則第１５条第３１項、第３５項、第３６項及び第４０項並びに令和６年地方税法等改正法附則第２０条第６項の規定に該当する課税標準の特例による減少額にあつては、当該土地に係る固定資産税の課税標準となるべき価格に乗じる割合を、地方税法附則第１５条第３６項及び令和６年地方税法等改正法附則第２０条第６項に係るものにあつては２分の１、地方税法附則第１５条第３１項及び第３５項に係るものにあつては３分の２、同条第４０項に係るものにあつては４分の３として算定した額とする。）として総務大臣が調査した額"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["Ｄ　地方税法附則第２９条の５第１項、第３項、第７項及び第８項の規定により当該年度において徴収を免除、又は猶予した額"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["Ｅ　地方税法附則第２９条の５第９項の規定により前年度中に徴収猶予を取り消した税額"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["Ｆ　地方税法附則第２９条の５第１１項及び第１２項の規定により前年度中に還付すべきことが確定した税額"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["Ｇ　地方税法附則第２９条の５第１６項及び第１７項並びに第５５条第４項、第６項及び第８項の規定により当該年度において減額した税額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["家屋に係る基準税額は、地方税法第四百二十二条の概要調書による市町村ごとの木造、非木造別の家屋の当該年度の単位当たり平均価格に、前年度の一月一日現在において家屋課税台帳及び家屋補充課税台帳に登録されるべきであつた家屋の床面積の木造、非木造別の合計面積（同法第三百四十八条及び附則第五十五条第二項の規定に該当するものを除く。）をそれぞれ乗じて得た額から当該年度分の同法第三百五十一条の規定に該当する法定免税点未満のもの（令和五年改正前地方税法附則第六十四条の規定の適用により法定免税点未満となるものを除く。）の額並びに地方税法第三百四十九条の三第九項から第十一項まで、第十五項から第十八項まで、第二十項、第二十二項、第二十三項、第二十五項、第二十七項から第三十項まで、第三十二項及び第三十三項並びに附則第十五条第一項、第八項、第十二項から第十六項まで、第十八項、第十九項、第二十一項、第二十三項、第二十六項及び第三十六項、第十五条の二第二項並びに第十五条の三第一項、地方税法の一部を改正する法律（昭和四十七年法律第十一号）附則第八条第三項、地方税法及び国有資産等所在市町村交付金及び納付金に関する法律の一部を改正する法律（昭和六十一年法律第九十四号）附則第三条第十項、地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成三年法律第七号）附則第八条第三項、地方税法の一部を改正する法律（平成七年法律第四十号）附則第六条第三項及び第五項、地方税法等の一部を改正する法律（平成十年法律第二十七号）附則第六条第五項及び第九項、地方税法等の一部を改正する法律（平成十三年法律第八号）附則第八条第八項、地方税法等の一部を改正する法律（平成十五年法律第九号）附則第十一条第九項及び第十一項、地方税法等の一部を改正する法律（平成十七年法律第五号）附則第七条第九項及び第十項、地方税法の一部を改正する法律（平成十九年法律第四号）附則第六条第二項、地方税法等の一部を改正する法律（平成二十年法律第二十一号）附則第十条第四項、地方税法等の一部を改正する法律（平成二十二年法律第四号）附則第十一条第十九項及び第二十項、現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための地方税法等の一部を改正する法律（平成二十三年法律第八十三号）附則第七条第六項から第八項まで及び第二十五項、地方税法等の一部を改正する法律（平成二十六年法律第四号。以下「平成二十六年地方税法等改正法」という。）附則第十二条第七項、平成二十八年地方税法等改正法附則第十八条第十七項、令和二年地方税法等改正法附則第十四条第十一項及び第十三項、令和三年地方税法等改正法附則第十二条第五項、地方税法等の一部を改正する法律（令和五年法律第一号。以下「令和五年地方税法等改正法」という。）附則第十六条第四項、令和六年地方税法等改正法附則第二十条第六項並びに令和八年地方税法等改正法附則第十四条第三項の規定に該当する課税標準等の特例による減少額（地方税法第三百四十九条の三第二十七項から第二十九項まで並びに附則第十五条第十三項、第二十一項及び第三十六項並びに令和六年地方税法等改正法附則第二十条第六項の規定に該当する課税標準の特例による減少額にあつては、当該家屋に係る固定資産税の課税標準となるべき価格に乗じる割合を、地方税法附則第十五条第十三項本文に係るものにあつては五分の三、同法第三百四十九条の三第二十七項から第二十九項まで並びに附則第十五条第十三項ただし書、第二十一項第二号及び第三号並びに第三十六項並びに令和六年地方税法等改正法附則第二十条第六項に係るものにあつては二分の一、地方税法附則第十五条第二十一項第一号に係るものにあつては三分の二として算定した額とする。）として総務大臣が調査した額を控除した額に〇・〇一四を乗じて得た額から、地方税法第三百五十二条の三第一項並びに附則第十五条の六、第十五条の七第一項及び第二項、第十五条の八、第十五条の九第一項、第四項、第五項、第九項及び第十項、第十五条の九の二第一項、第四項及び第五項、第十五条の九の三第一項、第十五条の十第一項、第十五条の十一第一項、第十六条の二第十項、第五十五条第四項、第六項及び第八項並びに第五十六条第十一項及び第十三項、令和七年地方税法等改正法附則第九条第八項及び第九項並びに令和八年地方税法等改正法附則第十四条第十四項、第十七項及び第十八項の規定により当該年度分の固定資産税から減額された額（地方税法附則第十五条の九の三第一項及び第十五条の十一第一項の規定に該当する当該年度の固定資産税から減額された額にあつてはこれらの項の規定による条例で定める割合を三分の一、同法附則第十五条の八第二項の規定に該当する当該年度の固定資産税から減額された額にあつては同項の規定による条例で定める割合を三分の二として算定した額とする。）として総務大臣が調査した額を控除した額に〇・七四五五を乗じて得た額とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["償却資産に係る基準税額は、次の各号に定める方法によつて算定した額の合算額とする。"]}]},{"tag":"Item","a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の端数があるときは、その端数を四捨五入し、合併前において指定都市以外の市町村であつた合併関係市町村にあつては、当該按分した数を零とする。）を用い、当該新市町村の指定都市立特別支援学校（小・中学部）教職員数又は指定都市立特別支援学校（高等部）教職員数をそれぞれ合併関係市町村ごとの「その他の教育費」に係る市町村立特別支援学校（小・中学部）学級数又は市町村立特別支援学校（高等部）学級数によつて按分した数（整数未満の端数があるときは、その端数を四捨五入し、合併前において指定都市以外の市町村であつた合併関係市町村にあつては、当該按分した数を零とする。）を用い、当該新市町村の指定都市立小・中学校教職員平均給与月額又は指定都市立特別支援学校教職員平均給与月額を合併関係市町村の当該額（ただし、合併前において指定都市以外の市町村であつた合併関係市町村にあつては、当該額を零とする。）として算定するものとする。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["「その他の教育費」に係る投資補正Ⅱ係数"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該新市町村の特別支援学校の幼稚部の学級数、特別支援学校の小学部及び中学部の学級数並びに特別支援学校の高等部の学級数を当該特別支援学校の所在する合併関係市町村に分別して算定するものとする。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["「保健衛生費」に係る経常態容補正Ⅱ係数"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["零とする。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["「こども子育て費」に係る普通態容補正Ⅱ係数"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該新市町村の虐待相談対応件数を合併関係市町村の児童相談所の数により按分して算定するものとする。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["「地域振興費」のうち人口を測定単位とするものに係る普通態容補正Ⅰ係数"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該合併関係市町村のうち人口が最も多い団体の連携中枢都市圏人口を当該新市町村における連携中枢都市圏の圏域人口として総務大臣が調査した数とし、その他の合併関係市町村の連携中枢都市圏人口を零として算定するものとする。ただし、合併後に中核市又は特例市（地方自治法等の一部を改正する法律（平成二十六年法律第四十二号）による改正前の地方自治法第二百五十二条の二十六の三第一項の特例市をいう。以下同じ。）に指定された新市に係る合併関係市町村の「地域振興費」のうち人口を測定単位とするものに係る普通態容補正Ⅰ係数は、当該合併関係市町村のうち人口が最も多いものの連携中枢都市圏人口を当該新市町村における連携中枢都市圏の圏域人口として総務大臣が調査した数とし、その他の合併関係市町村の連携中枢都市圏人口を零として算定した率に、当該新市の基準財政需要額から当該新市の法令による行政権能等の差による地域区分が「都市計画費」、「その他の教育費」、「生活保護費」、「社会福祉費」、「保健衛生費」、「こども子育て費」、「高齢者保健福祉費」のうち六十五歳以上人口を測定単位とするもの及び「地域振興費」のうち人口を測定単位とするものにあつてはその他の市町村、「保健衛生費」にあつては保健所設置市、「その他の土木費」にあつては建築主事設置市であるものとして算定した基準財政需要額を控除して得た額を当該新市に係る合併関係市町村ごとの人口で按分して得た当該合併関係市町村の額（当該合併関係市町村が施行時特例市であつた場合には、当該額から、当該合併関係市町村の基準財政需要額から当該合併関係市町村の法令による行政権能等の差による地域区分が「都市計画費」及び「地域振興費」のうち人口を測定単位とするものにあつてはその他の市町村であるものとし、かつ、「その他の土木費」にあつては建築主事設置市であるものとして算定した基準財政需要額を控除した額を控除して得た額）と当該合併関係市町村の段階補正係数及びこの号の規定の適用がないものとした場合における普通態容補正Ⅰ係数を乗じ、その率（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）に〇・七七六一を乗じ、その率（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）に測定単位を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）に単位費用を乗じて得た額との合算額を、単位費用で除し、その商（整数未満の端数があるときは、その端数を四捨五入する。）を測定単位で除し、その商（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）を〇・七七六一で除して得た数（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）を、段階補正係数で除して得た率（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）を加えた率とする。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["「地域振興費」のうち人口を測定単位とするものに係る普通態容補正Ⅲ係数"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該合併関係市町村ごとの島しよ人口を用いて算定するものとする。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["「地域振興費」のうち人口を測定単位とするものに係る経常態容補正係数"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["零とする。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["「地域振興費」のうち人口を測定単位とするものに係る投資補正係数"]}]},{"tag":"TableCol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の事業費の財源に充てるため発行について同意又は許可を得た地方債（当該年度の六月一日以降に借り入れたものを除く。）で石油コンビナート等災害防止法第三十六条第二項の規定により総務大臣が指定したもの（地方債計画に計上されない地方債を除く。以下「石油コンビナート等地方債」という。）に係る当該年度における元利償還金"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["千円"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["五　地震対策緊急整備事業債償還費"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["地震対策緊急整備事業費の財源に充てるため発行について同意又は許可を得た地方債（当該年度の六月一日以降に借り入れたものを除く。）で地震防災対策強化地域における地震対策緊急整備事業に係る国の財政上の特別措置に関する法律（昭和五十五年法律第六十三号）第六条の規定により総務大臣が指定したもの（義務教育諸学校施設費国庫負担法第三条第一項に規定する施設に係る経費に充てるため発行について同意又は許可を得た地方債及び地方債計画に計上されない地方債を除く。以下「地震対策緊急整備事業債」という。）に係る当該年度における元利償還金"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["千円"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["六　被災者生活再建支援法人への拠出のための地方債償還費"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["被災者生活再建支援法（平成十年法律第六十六号）第六条第一項に基づき内閣総理大臣が指定した被災者生活再建支援法人に対する拠出の財源に充てるため発行について同意又は許可を得た地方債（当該年度の六月一日以降に借り入れたものを除く。）のうち総務大臣が指定したものに係る当該年度における元利償還金"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["千円"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["七　合併特例債償還費"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["合併市町村の建設のための事業費の財源に充てるため発行について同意又は許可を得た地方債（当該年度の六月一日以降に借り入れたものを除く。）で合併特例法第十一条の二第二項（同法附則第二条第二項の規定によりなおその効力を有するものとされる場合を含む。）の規定により総務大臣が指定したもの（以下「合併特例債」という。）に係る当該年度における元利償還金"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["千円"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["八　原子力発電施設等立地地域の振興のための地方債償還費"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["原子力発電施設等立地地域の振興のための事業費の財源に充てるため発行について同意又は許可を得た地方債（当該年度の六月一日以降に借り入れたものを除く。）で原子力発電施設等立地地域の振興に関する特別措置法第八条の規定により総務大臣が指定したもの（以下「原子力発電施設等立地地域振興事業債」という。）に係る当該年度における元利償還金"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["千円"]}]}]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["新市町村で第四十八条の規定の適用を受けるものについては、前項の規定により算定された「地域改善対策特定事業債等償還費」、「地震対策緊急整備事業債償還費」及び「原子力発電施設等立地地域振興事業債償還費」の測定単位の数値を合併関係市町村に分別（ただし、事業施行区域が二以上の区域にまたがる場合その他の場合においては、当該事業施行区域を含む合併関係市町村の算定前年度の基準財政需要額のうち投資的経費（ただし、平成十九年四月二日以降に合併した団体にあつては、事業費補正による増加需要額）に係る額によつて按分）し、「過疎対策事業債償還費」の測定単位の数値を、合併した日の属する年度の前年度までに同意を得たもの又は合併前に許可を得たものは同意又は許可を得た合併関係市町村に分別し、合併した日の属する年度以後の年度に同意を得たもの又は合併後に許可を得たもので当該新市町村が「過疎地域」（過疎地域持続的発展法第二条第一項に規定する過疎地域及び旧過疎地域自立促進特別措置法第二条に規定する過疎地域をいう。）に該当する場合若しくは全ての合併関係市町村が「みなし過疎地域」（過疎地域持続的発展法第三条第一項及び第二項並びに旧過疎地域自立促進特別措置法第三十三条第二項に規定する地域をいう。）に該当する場合においては、当該全ての合併関係市町村の算定前年度の基準財政需要額のうち投資的経費（ただし、平成十九年四月二日以降に合併した団体にあつては、事業費補正による増加需要額）に係る額によつて按分し、又は一部の合併関係市町村のみがみなし過疎地域に該当する場合においては、当該みなし過疎地域に該当する合併関係市町村の算定前年度の基準財政需要額のうち投資的経費（ただし、平成十九年四月二日以降に合併した団体にあつては、事業費補正による増加需要額）に係る額によつて按分し、「公害防止事業債償還費」の測定単位の数値を、合併した日の属する年度の前年度までに同意を得たもの又は合併前に許可を得たものは同意又は許可を得た合併関係市町村に分別し、合併した日の属する年度以後の年度に同意を得たもの又は合併後に許可を得たものは、合併関係市町村の算定前年度の基準財政需要額のうち投資的経費（ただし、平成十九年四月二日以降に合併した団体にあつては、事業費補正による増加需要額）に係る額によつて按分（ただし、一部の合併関係市町村のみが公害防止区域（旧公害の防止に関する事業に係る国の財政上の特例措置に関する法律第二条第二項の公害防止計画が定められている区域のことをいう。）であるときは、当該公害防止区域となつている合併関係市町村の算定前年度の基準財政需要額のうち投資的経費（ただし、平成十九年四月二日以降に合併した団体にあつては、事業費補正による増加需要額）に係る額によつて按分）し、「合併特例債償還費」の測定単位の数値を、合併した日の属する年度の前年度までに同意を得たもの又は合併前に許可を得たものは同意又は許可を得た合併関係市町村に分別し、合併した日の属する年度以後の年度に同意を得たもの又は合併後に許可を得たものは、合併関係市町村の算定前年度の基準財政需要額のうち投資的経費（ただし、平成十九年四月二日以降に合併した団体にあつては、事業費補正による増加需要額）に係る額によつて按分するものとする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、指定団体にあつては、過疎対策事業債償還費、公害防止事業債償還費及び合併特例債償還費の測定単位の数値を、事業施行区域により分別（ただし、二以上の区域にまたがる場合は、当該事業施行区域を含む合併関係市町村の算定前年度の基準財政需要額のうち投資的経費（ただし、平成十九年四月二日以降に合併した団体にあつては、事業費補正による増加需要額）に係る額によつて按分）するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"4_2"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第四条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当分の間、市町村の「地域改善対策特定事業債等償還費」、「過疎対策事業債償還費」、「公害防止事業債償還費」、「石油コンビナート等地方債償還費」、「地震対策緊急整備事業債償還費」、「合併特例債償還費」又は「原子力発電施設等立地地域振興事業債償還費」のある場合における第四十九条第一項の規定の適用については、同項中「第五条」とあるのは「第五条及び附則第四条第二項」と、「次項」とあるのは「次項及び附則第四条第三項」とする。"]}]}]}]},{"tag":"Article","attr":{"Num":"5"},"children":[{"tag":"ArticleTitle","attr":{},"children":["第五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["削除"]}]}]}]},{"tag":"Article","attr":{"Num":"6"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（市町村の「地域振興費」の普通態容補正Ⅰ係数の算定方法の特例）"]},{"tag":"ArticleTitle","attr":{},"children":["第六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["令和八年度に限り、特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律（平成八年法律第八十五号）第二条第一項の特定非常災害として指定された令和六年能登半島地震に際し災害救助法（昭和二十二年法律第百十八号）が適用された同法第二条に規定する災害発生市町村（石川県内の市町村に限る。）のうち、次の算式により算定した率（小数点以下三位未満の端数があるときは、その端数を四捨五入する。）が〇・一二三を上回る市町村である石川県七尾市、輪島市、珠洲市、羽咋郡志賀町、鳳珠郡穴水町及び同郡能登町の「地域振興費」のうち人口を測定単位とするものに係る普通態容補正Ⅰ係数の算定については、第十条第二十一項の規定により定める率に附則別表第二の二に定める率を加算した率とする。"]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["算式"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["（Ｂ－Ａ）／Ａ"]}]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["算式の符号"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["Ａ　測定単位の数値"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["Ｂ　当該市町村の国勢調査令によつて調査した令和２年１０月１日現在における人口"]}]}]}]}]},{"tag":"Article","attr":{"Num":"6_2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（普通態容補正の行政の質及び量の差による種地の特例）"]},{"tag":"ArticleTitle","attr":{},"children":["第六条の二"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["令和八年度に限り、市町村の行政の質及び量の差による種地に係る地域区分の基礎となる昼間流出人口比率に係る点数は、第十一条第一項第一号（二）（２）の規定にかかわらず、次の算式によつて算定した数（整数未満の端数があるときは、その端数を四捨五入する。）とする。"]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["算式"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[{"tag":"QuoteStruct","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/2JH00000270852.jpg"},"children":[]}]}]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["算式の符号"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["Ａ　令和８年改正前の省令第１１条第１項第１号（二）（２）の規定により算定した令和７年度分の数と同一の数（ただし、令和７年４月２日以後に行われた合併に係る新市町村にあつては、当該市町村が令和７年４月１日以前に存在したものと仮定して令和８年改正前の省令第１１条第１項第１号（二）（２）の規定の例により算定した令和７年度分の数に相当するものとして総務大臣が通知した数とする。）"]}]}]},{"tag":"List","attr":{},"children":[{"tag":"ListSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["Ｂ　第１１条第１項第１号（二）（２）の規定により算定した数"]}]}]}]}]},{"ta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４００万円を乗じた額、農産物販売規模別経営体数（個人経営体）のうち５００万円以上１，０００万円未満の数に７５０万円を乗じた額、農産物販売規模別経営体数（個人経営体）のうち１，０００万円以上３，０００万円未満の数に２，０００万円を乗じた額、農産物販売規模別経営体数（個人経営体）のうち３，０００万円以上５，０００万円未満の数に４，０００万円を乗じた額、農産物販売規模別経営体数（個人経営体）のうち５，０００万円以上１億円未満の数に７，５００万円を乗じた額、農産物販売規模別経営体数（個人経営体）のうち１億円以上２億円未満の数に１５，０００万円を乗じた額、農産物販売規模別経営体数（個人経営体）のうち２億円以上３億円未満の数に２５，０００万円を乗じた額、農産物販売規模別経営体数（個人経営体）のうち３億円以上４億円未満の数に３５，０００万円を乗じた額、農産物販売規模別経営体数（個人経営体）のうち４億円以上５億円未満の数に４５，０００万円を乗じた額及び農産物販売規模別経営体数（個人経営体）のうち５億円以上の数に６０，０００万円を乗じた額の合算額をいう。）"]},{"tag":"Sentence","attr":{"Num":"12","WritingMode":"vertical"},"children":["Ｈ　次の算式Ⅱによつて算定した数（当該数に小数点以下３位未満の端数があるときは、その端数を四捨五入し、当該数が３を超える場合には３とし、１に満たないときは１とする。）"]},{"tag":"Sentence","attr":{"Num":"13","WritingMode":"vertical"},"children":["算式Ⅱ"]},{"tag":"Sentence","attr":{"Num":"14","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["Ｈ＝１９．２７×｛（ｐ－ｏ）／ｏ｝×（１／１１）＋１．２６"]}]},{"tag":"Sentence","attr":{"Num":"15","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["｛（ｐ－ｏ）／ｏ｝×（１／１１）に小数点以下４位未満の端数があるときは、その端数を四捨五入する。"]}]},{"tag":"Sentence","attr":{"Num":"16","WritingMode":"vertical"},"children":["算式Ⅱの符号"]},{"tag":"Sentence","attr":{"Num":"17","WritingMode":"vertical"},"children":["ｋ　工業統計調査規則によつて公表された平成２２年及び平成２４年における製造品出荷額並びに経済センサス活動調査規則によつて公表された平成２３年における製造品出荷額の合計額を３で除して得た数（整数未満の端数があるときは、その端数を四捨五入する。）"]},{"tag":"Sentence","attr":{"Num":"18","WritingMode":"vertical"},"children":["ｌ　経済構造実態調査規則によつて公表された令和４年から令和６年までの各年における製造品出荷額の合計額を３で除して得た数（小数点以下３位未満の端数があるときは、その端数を四捨五入する。）"]},{"tag":"Sentence","attr":{"Num":"19","WritingMode":"vertical"},"children":["Ｉ　次の算式Ⅲによつて算定した数（当該数に小数点以下３位未満の端数があるときは、その端数を四捨五入し、当該数が３を超える場合には３とし、１に満たないときは１とする。）"]},{"tag":"Sentence","attr":{"Num":"20","WritingMode":"vertical"},"children":["算式Ⅲ"]},{"tag":"Sentence","attr":{"Num":"21","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["Ｉ＝２８．０１×｛（ｒ－ｑ）／ｑ｝×（１／９）＋１．０２"]}]},{"tag":"Sentence","attr":{"Num":"22","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["｛（ｒ－ｑ）／ｑ｝×（１／９）に小数点以下４位未満の端数があるときは、その端数を四捨五入する。"]}]},{"tag":"Sentence","attr":{"Num":"23","WritingMode":"vertical"},"children":["算式Ⅲの符号"]},{"tag":"Sentence","attr":{"Num":"24","WritingMode":"vertical"},"children":["ｑ　経済センサス活動調査規則により平成２４年２月１日現在で調査された年間商品販売額の小売業計"]},{"tag":"Sentence","attr":{"Num":"25","WritingMode":"vertical"},"children":["ｒ　経済センサス活動調査規則により令和３年６月１日現在で調査された年間商品販売額の小売業計"]},{"tag":"Sentence","attr":{"Num":"26","WritingMode":"vertical"},"children":["Ｊ　次の算式Ⅳによつて算定した数（当該数が３を超える場合には、３とする。）"]},{"tag":"Sentence","attr":{"Num":"27","WritingMode":"vertical"},"children":["算式Ⅳ"]},{"tag":"Sentence","attr":{"Num":"28","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["Ｊ＝｛２９８．５１×（ｔ－ｓ）×（１／１０）＋０．５８｝＋（１７．４５×ｔ－１１．２２）"]}]},{"tag":"Sentence","attr":{"Num":"29","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["（ｔ－ｓ）×（１／１０）に小数点以下４位未満の端数があるときは、その端数を四捨五入し、｛２９８．５１×（ｔ－ｓ）×（１／１０）＋０．５８｝に小数点以下３位未満の端数があるときは、その端数を四捨五入し、当該数が３を超える場合には３とし、１に満たないときは１とし、（１７．４５×ｔ－１１．２２）に小数点以下３位未満の端数があるときは、その端数を四捨五入し、当該数が１を超える場合には１とし、負数となるときは０とする。"]}]},{"tag":"Sentence","attr":{"Num":"30","WritingMode":"vertical"},"children":["算式Ⅳの符号"]},{"tag":"Sentence","attr":{"Num":"31","WritingMode":"vertical"},"children":["ｓ　国勢調査によつて公表された平成２２年１０月１日現在における１５歳から３４歳までの就業者数を同年の１５歳から３４歳までの人口（人口から労働力人口及び非労働力人口を控除して得た数を除く。）で除して得た数（小数点以下４位未満の端数があるときは、その端数を四捨五入する。）"]},{"tag":"Sentence","attr":{"Num":"32","WritingMode":"vertical"},"children":["ｔ　国勢調査によつて公表された令和２年１０月１日現在における１５歳から３４歳までの就業者数を同年の１５歳から３４歳までの人口（人口から労働力人口及び非労働力人口を控除して得た数を除く。）で除して得た数（小数点以下４位未満の端数があるときは、その端数を四捨五入する。）"]},{"tag":"Sentence","attr":{"Num":"33","WritingMode":"vertical"},"children":["Ｋ　次の算式Ⅴによつて算定した数（当該数が３を超える場合には、３とする。）"]},{"tag":"Sentence","attr":{"Num":"34","WritingMode":"vertical"},"children":["算式Ⅴ"]},{"tag":"Sentence","attr":{"Num":"35","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["Ｋ＝｛３４４．８３×（ｖ－ｕ）×（１／１０）－１．９３｝＋（１９．８８×ｖ－１５．４８）"]}]},{"tag":"Sentence","attr":{"Num":"36","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["（ｖ－ｕ）×（１／１０）に小数点以下４位未満の端数があるときは、その端数を四捨五入し、｛３４４．８３×（ｖ－ｕ）×（１／１０）－１．９３｝に小数点以下３位未満の端数があるときは、その端数を四捨五入し、３を超える場合には３とし、１に満たないときは１とする。（１９．８８×ｖ－１５．４８）に小数点以下３位未満の端数があるときは、その端数を四捨五入し、１を超える場合には１とし、負数となるときは０とする。"]}]},{"tag":"Sentence","attr":{"Num":"37","WritingMode":"vertical"},"children":["算式Ⅴの符号"]},{"tag":"Sentence","attr":{"Num":"38","WritingMode":"vertical"},"children":["ｕ　国勢調査によつて公表された平成２２年１０月１日現在における２５歳から４４歳までの女性の就業者数を同年の２５歳から４４歳までの女性の人口（女性人口から労働力女性人口及び非労働力女性人口を控除して得た数を除く。）で除して得た数（小数点以下４位未満の端数があるときは、その端数を四捨五入する。）"]},{"tag":"Sentence","attr":{"Num":"39","WritingMode":"vertical"},"children":["ｖ　国勢調査によつて公表された令和２年１０月１日現在における２５歳から４４歳までの女性の就業者数を同年の２５歳から４４歳までの女性の人口（女性人口から労働力女性人口及び非労働力女性人口を控除して得た数を除く。）で除して得た数（小数点以下４位未満の端数があるときは、その端数を四捨五入する。）"]},{"tag":"Sentence","attr":{"Num":"40","WritingMode":"vertical"},"children":["Ｌ　次の算式Ⅵによつて算定した数（当該数が３を超える場合には、３とする。）"]},{"tag":"Sent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,"children":["算式の符号"]},{"tag":"Sentence","attr":{"Num":"5","WritingMode":"vertical"},"children":["Ｊ　次の算式Ⅰによつて算定した数（当該数に小数点以下３位未満の端数があるときは、その端数を四捨五入し、当該数が３を超える場合には３とし、１に満たないときは１とする。）"]},{"tag":"Sentence","attr":{"Num":"6","WritingMode":"vertical"},"children":["算式Ⅰ"]},{"tag":"Sentence","attr":{"Num":"7","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["Ｊ＝０．２９×（ｋ－ｊ）＋γ"]}]},{"tag":"Sentence","attr":{"Num":"8","WritingMode":"vertical"},"children":["算式Ⅰの符号"]},{"tag":"Sentence","attr":{"Num":"9","WritingMode":"vertical"},"children":["ｊ　平成１４年度から平成１６年度までの各年度における人口増減率の合計数を３で除して得た数（小数点以下４位未満の端数があるときは、その端数を四捨五入する。）"]},{"tag":"Sentence","attr":{"Num":"10","WritingMode":"vertical"},"children":["ｋ　令和５年から令和７年までの各年における人口増減率の合計数を３で除して得た数（小数点以下４位未満の端数があるときは、その端数を四捨五入する。）"]},{"tag":"Sentence","attr":{"Num":"11","WritingMode":"vertical"},"children":["γ　特別区、指定都市、中核市及び施行時特例市にあつては３．１７とし、特別区、指定都市、中核市及び施行時特例市以外の市にあつては３．７９とし、町村にあつては４．１４とする。"]},{"tag":"Sentence","attr":{"Num":"12","WritingMode":"vertical"},"children":["Ｋ　次の算式Ⅱによつて算定した数（当該数に小数点以下３位未満の端数があるときは、その端数を四捨五入し、当該数が３を超える場合には３とし、１に満たないときは１とする。）"]},{"tag":"Sentence","attr":{"Num":"13","WritingMode":"vertical"},"children":["算式Ⅱ"]},{"tag":"Sentence","attr":{"Num":"14","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["Ｋ＝０．２５×（ｍ－ｌ）＋２．２２"]}]},{"tag":"Sentence","attr":{"Num":"15","WritingMode":"vertical"},"children":["算式Ⅱの符号"]},{"tag":"Sentence","attr":{"Num":"16","WritingMode":"vertical"},"children":["ｌ　平成１８年度から平成２０年度までの各年度における転入者人口比率の合計数を３で除して得た数（小数点以下４位未満の端数があるときは、その端数を四捨五入する。）"]},{"tag":"Sentence","attr":{"Num":"17","WritingMode":"vertical"},"children":["ｍ　令和５年から令和７年までの各年における転入者人口比率の合計数を３で除して得た数（小数点以下４位未満の端数があるときは、その端数を四捨五入する。）"]},{"tag":"Sentence","attr":{"Num":"18","WritingMode":"vertical"},"children":["Ｌ　次の算式Ⅲによつて算定した数（当該数に小数点以下３位未満の端数があるときは、その端数を四捨五入し、当該数が３を超える場合には３とし、１に満たないときは１とする。）"]},{"tag":"Sentence","attr":{"Num":"19","WritingMode":"vertical"},"children":["算式Ⅲ"]},{"tag":"Sentence","attr":{"Num":"20","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["Ｌ＝－０．３×（ｏ－ｎ）－０．３４"]}]},{"tag":"Sentence","attr":{"Num":"21","WritingMode":"vertical"},"children":["算式Ⅲの符号"]},{"tag":"Sentence","attr":{"Num":"22","WritingMode":"vertical"},"children":["ｎ　平成１８年度から平成２０年度までの各年度における転出者人口比率の合計数を３で除して得た数（小数点以下４位未満の端数があるときは、その端数を四捨五入する。）"]},{"tag":"Sentence","attr":{"Num":"23","WritingMode":"vertical"},"children":["ｏ　令和５年から令和７年までの各年における転出者人口比率の合計数を３で除して得た数（小数点以下４位未満の端数があるときは、その端数を四捨五入する。）"]},{"tag":"Sentence","attr":{"Num":"24","WritingMode":"vertical"},"children":["Ｍ　次の算式Ⅳによつて算定した数（当該数に小数点以下３位未満の端数があるときは、その端数を四捨五入し、当該数が３を超える場合には３とし、１に満たないときは１とする。）"]},{"tag":"Sentence","attr":{"Num":"25","WritingMode":"vertical"},"children":["算式Ⅳ"]},{"tag":"Sentence","attr":{"Num":"26","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["Ｍ＝１２１．２１×（ｑ－ｐ）＋δ"]}]},{"tag":"Sentence","attr":{"Num":"27","WritingMode":"vertical"},"children":["算式Ⅳの符号"]},{"tag":"Sentence","attr":{"Num":"28","WritingMode":"vertical"},"children":["ｐ　平成１５年３月３１日現在、平成１６年３月３１日現在及び平成１７年３月３１日現在における年少者人口比率の合計数を３で除して得た数（小数点以下４位未満の端数があるときは、その端数を四捨五入する。）"]},{"tag":"Sentence","attr":{"Num":"29","WritingMode":"vertical"},"children":["ｑ　令和６年１月１日現在、令和７年１月１日現在及び令和８年１月１日現在における年少者人口比率の合計数を３で除して得た数（小数点以下４位未満の端数があるときは、その端数を四捨五入する。）"]},{"tag":"Sentence","attr":{"Num":"30","WritingMode":"vertical"},"children":["δ　特別区、指定都市、中核市及び施行時特例市にあつては３．８３とし、特別区、指定都市、中核市及び施行時特例市以外の市にあつては４．５８とし、町村にあつては４．５９とする。"]},{"tag":"Sentence","attr":{"Num":"31","WritingMode":"vertical"},"children":["Ｎ　次の算式Ⅴによつて算定した数（当該数が３を超える場合は３とする。）"]},{"tag":"Sentence","attr":{"Num":"32","WritingMode":"vertical"},"children":["算式Ⅴ"]},{"tag":"Sentence","attr":{"Num":"33","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["Ｎ＝｛０．１３×（ｓ－ｒ）＋１．６７｝＋（０．１５×ｓ－４．１６）"]}]},{"tag":"Sentence","attr":{"Num":"34","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["｛０．１３×（ｓ－ｒ）＋１．６７｝に小数点以下３位未満の端数があるときは、その端数を四捨五入し、０．５に満たない場合には、０．５とし、（０．１５×ｓ－４．１６）に小数点以下３位未満の端数があるときは、その端数を四捨五入し、０．５に満たない場合には、０．５とする。"]}]},{"tag":"Sentence","attr":{"Num":"35","WritingMode":"vertical"},"children":["算式Ⅴの符号"]},{"tag":"Sentence","attr":{"Num":"36","WritingMode":"vertical"},"children":["ｒ　住民基本台帳関係年報に登載された平成１５年３月３１日現在における出生数を、１５歳から１９歳までの女性人口に０．１５３を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、２０歳から２４歳までの女性人口に０．９８２を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、２５歳から２９歳までの女性人口に２．３０３を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、３０歳から３４歳までの女性人口に２．２１７を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、３５歳から３９歳までの女性人口に０．７９２を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、４０歳から４４歳までの女性人口に０．１０４を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）及び４５歳から４９歳までの女性人口に０．００２を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）の合計数で除して、１，０００を乗じて得た数（小数点以下４位未満の端数があるときは、その端数を四捨五入する。）、平成１６年３月３１日現在における出生数を、１５歳から１９歳までの女性人口に０．１４６を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、２０歳から２４歳までの女性人口に０．９５３を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、２５歳から２９歳までの女性人口に２．２７１を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、３０歳から３４歳までの女性人口に２．１４１を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、３５歳から３９歳までの女性人口に０．８３５を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、４０歳から４４歳までの女性人口に０．１１４を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）及び４５歳から４９歳までの女性人口に０．００３を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）の合計数で除して、１，０００を乗じて得た数（小数点以下４位未満の端数があるときは、その端数を四捨五入する。）並びに平成１７年３月３１日現在における出生数を、１５歳から１９歳までの女性人口に０．１４４を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、２０歳から２４歳までの女性人口に０．９３８を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、２５歳から２９歳までの女性人口に２．２２０を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、３０歳から３４歳までの女性人口に２．１６５を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、３５歳から３９歳までの女性人口に０．８８７を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、４０歳から４４歳までの女性人口に０．１２１を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）及び４５歳から４９歳までの女性人口に０．００３を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）の合計数で除して、１，０００を乗じて得た数を合算して得た数（小数点以下４位未満の端数があるときは、その端数を四捨五入する。）を３で除して得た数（小数点以下４位未満の端数があるときは、その端数を四捨五入する。）"]},{"tag":"Sentence","attr":{"Num":"37","WritingMode":"vertical"},"children":["ｓ　住民基本台帳関係年報に登載された令和６年１月１日現在における出生数を、１５歳から１９歳までの女性人口に０．０５１を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、２０歳から２４歳までの女性人口に０．５２２を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、２５歳から２９歳までの女性人口に２．０３３を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、３０歳から３４歳までの女性人口に２．８３０を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、３５歳から３９歳までの女性人口に１．６２７を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、４０歳から４４歳までの女性人口に０．３８８を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）及び４５歳から４９歳までの女性人口に０．０１２を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）の合計数で除して、１，０００を乗じて得た数（小数点以下４位未満の端数があるときは、その端数を四捨五入する。）、令和７年１月１日現在における出生数を、１５歳から１９歳までの女性人口に０．０５２を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、２０歳から２４歳までの女性人口に０．４９７を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、２５歳から２９歳までの女性人口に２．００５を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、３０歳から３４歳までの女性人口に２．８１５を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、３５歳から３９歳までの女性人口に１．６４２を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、４０歳から４４歳までの女性人口に０．３８８を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）及び４５歳から４９歳までの女性人口に０．０１２を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）の合計数で除して、１，０００を乗じて得た数（小数点以下４位未満の端数があるときは、その端数を四捨五入する。）並びに令和８年１月１日現在における出生数を、１５歳から１９歳までの女性人口に０．０５２を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、２０歳から２４歳までの女性人口に０．４９７を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、２５歳から２９歳までの女性人口に２．００５を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、３０歳から３４歳までの女性人口に２．８１５を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、３５歳から３９歳までの女性人口に１．６４２を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）、４０歳から４４歳までの女性人口に０．３８８を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）及び４５歳から４９歳までの女性人口に０．０１２を乗じて得た数（整数未満の端数があるときは、その端数を四捨五入する。）の合計数で除して、１，０００を乗じて得た数（小数点以下４位未満の端数があるときは、その端数を四捨五入する。）を合算して得た数を３で除して得た数（小数点以下４位未満の端数があるときは、その端数を四捨五入する。）"]},{"tag":"Sentence","attr":{"Num":"38","WritingMode":"vertical"},"children":["Ｏ　次の算式Ⅵによつて算定した数（当該数が３を超える場合には、３とする。）"]},{"tag":"Sentence","attr":{"Num":"39","WritingMode":"vertical"},"children":["算式Ⅵ"]},{"tag":"Sentence","attr":{"Num":"40","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["Ｏ＝｛３７．０４×（ｕ－ｔ）－０．５７｝＋（１７．４４×ｕ－１１．２１）"]}]},{"tag":"Sentence","attr":{"Num":"41","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["｛３７．０４×（ｕ－ｔ）－０．５７｝に小数点以下３位未満の端数があるときは、その端数を四捨五入し、当該数が３を超える場合には３とし、１に満たない場合は１とし、（１７．４４×ｕ－１１．２１）に小数点以下３位未満の端数があるときは、その端数を四捨五入し、当該数が１を超える場合には１とし、負数となるときは０とする。"]}]},{"tag":"Sentence","attr":{"Num":"42","WritingMode":"vertical"},"children":["算式Ⅵの符号"]},{"tag":"Sentence","attr":{"Num":"43","WritingMode":"vertical"},"children":["ｔ　平成１２年１０月１日現在における若年者就業率"]},{"tag":"Sentence","attr":{"Num":"44","WritingMode":"vertical"},"children":["ｕ　令和２年１０月１日現在における若年者就業率"]},{"tag":"Sentence","attr":{"Num":"45","WritingMode":"vertical"},"children":["Ｐ　次の算式Ⅶによつて算定した数（当該数が３を超える場合には、３とする。）"]},{"tag":"Sentence","attr":{"Num":"46","WritingMode":"vertical"},"children":["算式Ⅶ"]},{"tag":"Sentence","attr":{"Num":"47","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["Ｐ＝｛３５．６５×（ｗ－ｖ）－４．８９｝＋（１９．８８×ｗ－１５．４８）"]}]},{"tag":"Sentence","attr":{"Num":"48","WritingMode":"vertical"},"children":[{"tag":"ArithFormula","attr":{},"children":["｛３５．６５×（ｗ－ｖ）－４．８９｝に小数点以下３位未満の端数があるときは、その端数を四捨五入し、３を超える場合は３とし、１に満たない場合は１とし、（１９．８８×ｗ－１５．４８）に小数点以下３位未満の端数があるときは、その端数を四捨五入し、当該数が１を超える場合には１とし、負数となるときは０とする。"]}]},{"tag":"Sentence","attr":{"Num":"49","WritingMode":"vertical"},"children":["算式Ⅶの符号"]},{"tag":"Sentence","attr":{"Num":"50","WritingMode":"vertical"},"children":["ｖ　平成１２年１０月１日現在における女性就業率"]},{"tag":"Sentence","attr":{"Num":"51","WritingMode":"vertical"},"children":["ｗ　令和２年１０月１日現在における女性就業率"]},{"tag":"Sentence","attr":{"Num":"52","WritingMode":"vertical"},"children":["α　α",{"tag":"Sub","attr":{},"children":["１"]},"、α",{"tag":"Sub","attr":{},"children":["２"]},"、α",{"tag":"Sub","attr":{},"children":["３"]},"又はα",{"tag":"Sub","attr":{},"children":["４"]},"のいずれか大きい率（ただし、令和５年度から令和７年度までの各年度における基準財政収入額を基準財政需要額で除して得た数（小数点以下２位未満の端数があるときは、その端数を四捨五入する。）の合計数を３で除して得た数（小数点以下２位未満の端数があるときは、その端数を四捨五入する。）が０．４９以上となる場合は１．０００とする。）"]},{"tag":"Sentence","attr":{"Num":"53","WritingMode":"vertical"},"children":["α",{"tag":"Sub","attr":{},"children":["１"]},"　次の算式Ⅷによつて算定した数（小数点以下３位未満の端数があるときは、その端数を四捨五入する。）"]},{"tag":"Sentence","attr":{"Num":"54","WritingMode":"vertical"},"children":["算式Ⅷ"]},{"tag":"Sentence","attr":{"Num":"55","WritingMode":"vertical"},"children":[{"tag":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