Abstract
The purpose of this paper is clarifying the relation between the regional gap of city planning area and fiscal burden after consolidation of municipalities. The focus of research is quantifying fiscal burden according to the degree of accumulation of the city institutions in city planning area. The Hoover index about both street and sewer were used for the degree of accumulation of city institutions. The cities analyzed are 44 cities which already carried out the consolidation of municipalities. These cities were classified from fiscal scale and the degree of accumulation by performing principal component analysis and cluster analysis. The fiscal burden rates of the classified city were compared in analysis of fiscal burden. According to the analysis result, the cities where the degree of accumulation is low have large fiscal burden rates. This paper releases these analysis results and clarifies the relation between the degree of accumulation of city institutions, and fiscal burden.