Abstract
This paper aims to clarify expenditure tendency of Direct Income Payment for hilly and mountainous areas in Tokamachi-shi, Niigata, using statement reports of revenue and expenditure in fiscal 2001 for 49 villages. Based on expenses of nine items for villagers' common activities, villages were classified into several groups: 1) according to results of a cluster analysis, one in which the subsidy was expended for single item, one in which it was allocated to two items; 2) one in which there were characteristic balances in amount of outstanding, deficit, and etc. In addition, interview survey to selected village's representatives was conducted to confirm the reasons for allocations to those village activities. As the results, expenditure tendencies were considered to depend on the existence of positive consensus.
