2011~2013년의 경우에는, 지방세에 의한 세출 유형화와 마찬가지로 지방세외 수입 비중에 따른 시의 세출은 공공질서 관련 지출 비중에 따라 유형화된 것으로 나타났다.
In the case of 2011~2013, it was found that the city's spending in accordance with the percentage of non-local tax income had been classified based on the percentage of expenditure pertaining to public purchase, similar to the category of expenditure by neighborhood taxation.