In this paper, I analyzed factors causing income difference for 121 municipalities located in the Tokai area by using per capita income for taxation and applying multiple regression analysis, and found the main factors which generate positive or negative deviation from the average per capita income, for each municipality. In the cases of municipalities containing bad locational conditions, there are many such municipalities, where negative deviation was generated by two or three main factors. In order to improve the per capita income, it is important to receive more persons, who have the will to come or return to a target municipality and work, and make sure there are ample job opportunities.
