Abstract
This thesis proposes evaluation model of e-Local goverment composed of four items. Next, the computerization of the administrative service and the introduction of Local-Area-Network in Local governmet are paid to attention. And, the relation between a development of those e-Local goverment and financial indexes was clarified. As a result, it increases to about twice that of the large city in investment per population in towns and villages. However, the maintenance situation clarified a thing etc. so not fragrant.