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The purpose of this study is to analyze the adequacy of rental fee through the estimation of demand and supply for funeral and cemetery facilities in Ulsan metropolitan city. This study discusses the peculiarities and problems of non-tax revenue, and makes use of regression analysis, ratio analysis and trend analysis as analysis tools. The results of the analysis summarize as follows: In case of funeral and cemetery facilities, it is necessary to determine reasonable rental fee on the basis of user-pay principle and public interest.; This financial policy is required of Ulsan metropolitan city for the highest quality of funeral services as well as the increasement of independent finances.