This paper discusses the development of the Material Balance Table ( MBT) to estimate and analyze a material flow at regional level. Although policies for a Sound material-cycle society are enacted by the central government, actual action plans are implemented by local governments . The Material. Flow Analysis (MFA) is one of methods to support design and evaluation of action plans from a viewpoint of a regional resource circulation . However much physical data such as resources, products and

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... stes are required for the MFA, and a systematical framework that is easy to record such data and analyze is needed. In this study, we developed the MBT as the one . The framework of the MBT is based on a framework of Supply and Use tables . The MBT is possible to present the input-output relationship of materials among sectors in physical term . Physical data are recorded in the MBT, and then the material flow is estimated . In addition, we suggested analytical methods using the MBT for a present analysis and a policyone As a case study , the MBT was applied to Aichi prefecture, and the material flow was estimated. Then a degree of a formation of the sound material cycle society in this prefecture was evaluated.