This paper aims to review how the transition of the national liability system regarding teaching materials expenses is related to the system of school budgets and home economics education (HEE) in lower secondary schools, and to clarify some hidden issues in the changing process from the Industry Education Promotion Law (IEPL) to the application of the standard of teaching materials. The research method employed is a historical inquiry of primary source regarding educational budgets for facilities, equipment and materials. In the first period (1952-1978), the budget for HEE in lower secondary schools was heavily subsidized by IEPL. However, in the second period (1979-1987) when the “new standard of teaching materials” became effective, HEE was regressively applied to “the minimum level”.