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TOKYO, March 5 (Reuters) - Japanese companies cut spending on plants and equipment by 17.3 percent in the final quarter of 2008 from a year earlier, a Ministry of Finance survey showed on Thursday, more than a market forecast for a 16.6 percent fall.

The data, which is used to calculate revised gross domestic product figures due on March 12, came after a preliminary estimate showed the world's second-largest economy shrank in October-December at the sharpest pace since the first oil crisis in 1974.

The fall in fourth-quarter capital spending followed a 13.0 percent decline in July-September.

The MOF started to include financial holding firms in calculating the data from April-June.

Excluding investment by financial holding firms and leasing companies, capital spending fell 9.7 percent, partly as the headline capital spending figure has been exaggerated by a change in accounting rules on leasing.

Preliminary GDP data showed Japan's economy shrank a real 3.3 percent in October-December, or an annualised 12.7 percent, marking the third straight quarter of contraction. Revised GDP figures are due out at 8:50 a.m. on March 12 (2350 GMT March 11). (Reporting by Tetsushi Kajimoto; Editing by Chris Gallagher)