A comprehensive plan for provincial development which has been establishing and is about to be completed in 1982, has for its object that concretely develop the undertaking of the second comprehensive Program for land development under the Multiple Purpose Development of the Land Act. The limitations of the establishing tile plan which is subordinated to the Program for land development are, firstly of a difficulty of accepting upper and related plans, secondly, of limit and range of time, space and contents, and thirdly, of validity of the plan in practice. There fore, in order to solve the problems the plan firstly, has to introduce 〃the principle of composition and resolution of forces〃 into approaching to the acceptance of upper and related plans secondly, has to prefer micro approaching to macro in planning, and thirdly, has to have a flexibility of planning which will be easily changed into reasonable plan according to continuous co-ordinated process with the government authorities and inhabitants.