Sapporo City finances
北海道札幌市の財政
Fiscal health rank among 1,741 municipalities and within Hokkaido
What this means
How much of the standard cost of public services a municipality can cover with its own tax revenue. Above 1.0, it receives no ordinary local allocation tax from the national government.
What this means
Recurring costs that must be paid every year (personnel, social assistance, debt service) as a share of recurring general revenue. The higher it is, the less room for new spending; above 90% is considered rigid.
What this means
Outstanding local government bonds at fiscal year-end divided by the population.
What this means
Fiscal adjustment, debt reduction and special-purpose funds at fiscal year-end divided by the population.
What this means
The share of revenue the municipality raises itself: taxes, fees, charges and similar.
What this means
The freely usable reserve (fiscal adjustment fund) as a percentage of standard annual revenue. Around 10–20% is considered comfortable.
Revenue ¥1.24T · per resident ¥633,769
| Source | Amount | Per resident | Share |
|---|---|---|---|
| Local taxes Resident tax, fixed asset tax and other taxes paid by residents and businesses | ¥356.7B | ¥182,370 | 28.8% |
| Shared taxes and grants Portions of national and prefectural taxes distributed to municipalities | ¥89.2B | ¥45,635 | 7.2% |
| Local allocation tax Unconditional transfers from the national government to municipalities with smaller tax bases | ¥153.2B | ¥78,355 | 12.4% |
| National subsidies National treasury disbursements for specific programs | ¥313.5B | ¥160,280 | 25.3% |
| Prefectural subsidies Prefectural disbursements for specific programs | ¥68.3B | ¥34,943 | 5.5% |
| Borrowing (local bonds) New borrowing during the year | ¥95.4B | ¥48,791 | 7.7% |
| Donations Including hometown tax (furusato nozei) | ¥4.3B | ¥2,218 | 0.3% |
| Other Fees, charges, transfers from reserves, carry-overs and other revenue | ¥158.8B | ¥81,178 | 12.8% |
Hometown tax (furusato nozei) donations received in FY2024: ¥3.9B
Spending by function per resident
| Function | Amount | Per resident | Peer median | Share |
|---|---|---|---|---|
| Welfare Elderly, children, people with disabilities, public assistance | ¥543.0B | ¥277,643 | ¥227,282 | 44.2% |
| Education Schools, libraries, community centers, sports facilities | ¥175.0B | ¥89,464 | ¥102,668 | 14.2% |
| Public works Roads, bridges, parks, sewers, public housing | ¥142.2B | ¥72,714 | ¥62,143 | 11.6% |
| Commerce & tourism Business attraction, shopping streets, tourism | ¥96.2B | ¥49,184 | ¥16,689 | 7.8% |
| Debt service Repayment of principal and interest on local bonds | ¥95.9B | ¥49,049 | ¥54,894 | 7.8% |
| Health & sanitation Health checks, vaccinations, waste disposal | ¥83.8B | ¥42,873 | ¥42,734 | 6.8% |
| General administration Office management, tax collection, family registers, elections | ¥63.9B | ¥32,684 | ¥41,058 | 5.2% |
| Fire & emergency | ¥19.8B | ¥10,101 | ¥14,289 | 1.6% |
| その他 | ¥5.7B | ¥2,899 | ¥733 | 0.5% |
| Assembly | ¥1.8B | ¥944 | ¥1,309 | 0.2% |
| Labor | ¥947M | ¥484 | ¥371 | 0.1% |
| Agriculture, forestry & fisheries | ¥741M | ¥379 | ¥1,934 | 0.1% |
| Disaster recovery | ¥176M | ¥90 | ¥101 | 0.0% |
Welfare spending
Spending by type per resident
Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 55.8% of spending.
Ten-year trends
Debt and reserves per resident
Spending per resident
Fiscal strength index
Current balance ratio
Population
See the numbers by year
| Fiscal year | Population | Spending | Local bonds | Reserves | Fiscal strength | Current balance | Debt service |
|---|---|---|---|---|---|---|---|
| FY2024 | 1,955,678 | ¥1.23T | ¥1.11T | ¥104.3B | 0.70 | 98.0% | — |
| FY2023 | 1,956,928 | ¥1.20T | ¥1.10T | ¥111.6B | 0.71 | 95.4% | — |
| FY2022 | 1,959,512 | ¥1.22T | ¥1.10T | ¥99.9B | 0.72 | 94.9% | — |
| FY2021 | 1,960,668 | ¥1.28T | ¥1.10T | ¥82.3B | 0.72 | 93.0% | — |
| FY2020 | 1,961,575 | ¥1.27T | ¥1.10T | ¥68.8B | 0.74 | 97.1% | — |
| FY2019 | 1,959,313 | ¥992.8B | ¥1.08T | ¥65.2B | 0.73 | 95.3% | — |
| FY2018 | 1,955,457 | ¥979.0B | ¥1.07T | ¥61.5B | 0.73 | 95.6% | — |
| FY2017 | 1,952,348 | ¥966.5B | ¥1.05T | ¥59.7B | 0.73 | 93.6% | — |
| FY2016 | 1,947,494 | ¥911.3B | ¥1.02T | ¥56.0B | 0.73 | 94.7% | — |
| FY2015 | 1,941,832 | ¥877.8B | ¥980.8B | ¥61.6B | 0.72 | 91.6% | — |
Source: Ministry of Internal Affairs and Communications, "Settlement of accounts by municipality" (ordinary accounts), processed by Zaisei Zukan. Per-resident amounts use that year's basic resident register population. Fiscal years run from April to March (FY2024 = April 2024 to March 2025). 日本語のページ（AIの要約・首長と選挙）