Efforts to integrate small-scale schools where the number of students is decreasing are continuing, and it is necessary to use school facilities effectively after the abandonment. Also, incentives supported by the government should be sought for the school curriculum and student support. The purpose of this study is to analyze the case study of the local office of education which is well equipped with the use of closed school facilities and the use of incentive system after the school consolidation, and to find ways to contribute to the revitalization of the community by efficient and continuous schools. After the abandonment, the abolition facilities are operated by the cooperative type of local autonomous entity, the utilization of culture space, and the creation of profit. Consolidation incentives should be prioritized so that they can be used for school curriculum management, after-school activities, and resolution of gaps in education, and fund raising is also needed to ensure stable utilization. In particular, it was suggested that the enforcement criteria should be clarified so that the incentives for merging and dismissing are reasonable and can be used in accordance with local characteristics