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The breakdown of school education expenditures for fiscal 1965 and 1973, classified roughly into "full-time teacher salary," "other (than the full-time teacher salary) consumptive expenses" and "capital outlay and debi redemption expenses," is shown in Table 5-3.

At the outset, it is worthy of note that the proportion of capital outlay and debt redemption expenses rose in kindergartens, elementary and lower secondaryischools, but declined in upper secondary schools, junior colleges and universities.

Further, in fiscal 1973, the proportion to the total expenditures of full-time teacher salary was lower in private institutions than in local institutions at the kindergarten, upper secondary, junior college and university level, whi1e the proportion of capita1 outlay.and debt redemption expenses was higher in local institutions at the kindrgarten level and at private institutions at the upper secondary, junior college and university level.

Distribution of school education expenditures for each type of outlay in selected countries is shown in TabIe 5-4.

At the level of primary and secondary education of Jfpan, a downward trend in consumptive expenses and an upward trend in capita1 outlay and debt redemption expenses have been discernible since fiscal 1970.

At the level of higher education in other countries, an upward trend in consumptive expenses and a downward trend in capital outlay and debt redemption expenses have been discernible since 1965.

Table 5-3. Breakdown of School Educition Expenditures for Each Type of Outlay

Table 5-4. School Education Expenditures, Classified by Type of Outlay-International Comparison-