It is urgent to assure and improve quality of high school education in order to advance quality of higher education, as Basic Plan for the Promotion of Education established in 2009 also declares the importance of quality assurance and improvement of high school education. This study aims to clarify the differences of expenses for high school education through analyses of both expenditure trends for high school education in all prefectures. Firstly, set up an analytical framework of expenditure trends by use of expenses per student, number of enrolled student, number of high schools, ratio of private high schools, financial capability index. Secondly, it examined the diachronic changes of high school expenditure trends of each prefecture between 2005 and 2009 through an analysis of scatter plot on expenses per student and number of enrolled student at high school. This analysis reveals four types of expenditure trends. These two analyses show the following characteristics of both trends and characteristics that indicate the differences on expense for high school education as follow. 1) Large number-Highly expenditure Type, 2) Small number-Highly expenditure Type, 3) Small number-Lowly expenditure Type, 4)Large number-Lowly expenditure Type. Consequently, expenditure dispersion reflects the diversification of high school education. In November 2011, the High School Education Commission deliberated the learning contents that corresponds the diversification of high school education and the modality of quality assurance of students achievement/performance. However, it is not enough to deliberate the financial aspects, whichinextricably linked with the content of education. Needless to say, it is indispensable to discuss them, included preparation of financial infrastructure which sustains the administrative principle, "diversification".