Quantitative and Normative Evaluation of Public Resource Allocation: A Data Science Approach to the Moral Validity of the 64.6 Billion JPY Sendai Music Hall Project

This study provides a rigorous evaluation of the economic and moral validity of the proposed 64.6 billion JPY music hall project in Sendai City, Miyagi Prefecture. Utilizing a Full Cost Accounting (FCA) framework and Cost-Benefit Analysis (CBA), we simulated cumulative deficits over a 24-year evaluation period (2026–2050) based on the Regional Economy Society Analysis System (RESAS) demographics. The results indicate a projected cumulative deficit of 77 billion JPY. This deficit is contrasted against Miyagi Prefecture’s critical social indicators, including a decline in the working-age population since 2005 and 18,081 individuals who have not completed compulsory education. By applying Rawlsian distributive justice, Sen’s capability approach, and weighted utilitarianism, this paper identifies a significant breach of moral validity thresholds.