In this study, the values for both, “improvement of a sidewalk” and “barrier-free education for primary school children” were estimated by the Contingent Valuation Method (CVM). A willingness-to-pay (WTP) for “improvement of a sidewalk” was 3,610 yen/year/household in Suita City. Whereas, the WTP for “barrier-free education for primary school children” was 1,520 yen/year/household. Secondly, we carried out a cost benefit analysis on the total WTP of all households in Suita City and predicted the maintenance costs. The net benefit of “improvement of a sidewalk” was approximately 6,600 million yen, and the cost benefit ratio was 2.0. The net benefit of “barrier-free education for primary school children” was approximately 5,100 million yen, and the cost benefit ratio was 10.0. The results demonstrate the validity of the fiscal spending for both “improvement of a sidewalk” and “barrier-free education for primary school children”.

JEL Classification: R11, R22, R58