Nayoro City finances

北海道名寄市の財政

City Hokkaido, Japan Population 24,742 Area 534.86 km² FY2024 settlement of accounts
Total spending
¥25.8B
Per resident ¥1,042,158
Local bonds outstanding
¥24.1B
Per resident ¥972,800
Reserve funds
¥8.1B
Per resident ¥325,575
Fiscal strength index
0.27
Closer to 1.0 = more self-funded

Fiscal health rank among 1,741 municipalities and within Hokkaido

Fiscal strength indexWorse than peers
0.27
#1261 of 1718 in Japan · #58 of 179 in the prefecture (highest first)
Median of similar municipalities 0.36
0.51.0
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.

Current balance ratio
97.2%
#1523 of 1741 in Japan · #170 of 179 in the prefecture (lowest first)
Median of similar municipalities 93.7%
708090100
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.

Local bonds outstanding per residentWorse than peers
¥972,800
#1344 of 1741 in Japan · #49 of 179 in the prefecture (lowest first)
Median of similar municipalities ¥704,569
What this means

Outstanding local government bonds at fiscal year-end divided by the population.

Reserve funds per residentBetter than peers
¥325,575
#710 of 1741 in Japan · #132 of 179 in the prefecture (highest first)
Median of similar municipalities ¥300,303
What this means

Fiscal adjustment, debt reduction and special-purpose funds at fiscal year-end divided by the population.

Own-source revenue ratioWorse than peers
29.7%
#1286 of 1741 in Japan · #96 of 179 in the prefecture (highest first)
Median of similar municipalities 33.3%
What this means

The share of revenue the municipality raises itself: taxes, fees, charges and similar.

Fiscal adjustment fund ratioWorse than peers
20.3%
#1080 of 1718 in Japan · #109 of 179 in the prefecture (highest first)
Median of similar municipalities 24.0%
What this means

The freely usable reserve (fiscal adjustment fund) as a percentage of standard annual revenue. Around 10–20% is considered comfortable.

Revenue ¥26.2B · per resident ¥1,059,626

Local taxes 11.6%Shared taxes and grants 5.0%Local allocation tax 39.4%National subsidies 13.4%Prefectural subsidies 5.8%Borrowing (local bonds) 6.8%Donations 1.1%Other 17.0%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥3.0B¥122,51611.6%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥1.3B¥52,8795.0%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥10.3B¥417,62239.4%
National subsidies
National treasury disbursements for specific programs
¥3.5B¥141,70313.4%
Prefectural subsidies
Prefectural disbursements for specific programs
¥1.5B¥61,2025.8%
Borrowing (local bonds)
New borrowing during the year
¥1.8B¥72,0396.8%
Donations
Including hometown tax (furusato nozei)
¥291M¥11,7631.1%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥4.5B¥179,90217.0%

Hometown tax (furusato nozei) donations received in FY2024: ¥259M

Spending by function per resident

This municipalityMedian of cities under 30,000 people (128)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥6.3B¥254,945¥237,42024.5%
Education
Schools, libraries, community centers, sports facilities
¥4.2B¥168,607¥73,02316.2%
Public works
Roads, bridges, parks, sewers, public housing
¥3.7B¥148,991¥68,44014.3%
Health & sanitation
Health checks, vaccinations, waste disposal
¥3.3B¥131,620¥73,46712.6%
Debt service
Repayment of principal and interest on local bonds
¥2.8B¥112,161¥81,90610.8%
General administration
Office management, tax collection, family registers, elections
¥2.1B¥83,847¥155,0788.0%
Agriculture, forestry & fisheries¥1.5B¥60,748¥34,5915.8%
Commerce & tourism
Business attraction, shopping streets, tourism
¥1.2B¥46,874¥23,3014.5%
Fire & emergency¥656M¥26,528¥33,1212.5%
Assembly¥143M¥5,762¥6,3190.6%
Labor¥47M¥1,880¥6890.2%
Disaster recovery¥5M¥195¥3,0780.0%

Welfare spending

Children
¥2.0B
Per resident ¥79,093 (median ¥72,929)
Elderly
¥1.8B
Per resident ¥71,381 (median ¥56,121)
Social welfare
¥2.1B
Per resident ¥84,118 (median ¥80,674)
Public assistance
¥504M
Per resident ¥20,354 (median ¥18,406)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 39.4% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥500K¥1.0M¥1.5M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥500K¥1.0M¥1.5M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.250.280.300.330.350.382015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

85%90%95%100%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

24K25K26K27K28K29K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202424,742¥25.8B¥24.1B¥8.1B0.2797.2%—
FY202325,376¥25.0B¥25.0B¥9.4B0.2796.2%—
FY202226,020¥24.7B¥25.2B¥9.9B0.2796.4%—
FY202126,663¥23.7B¥26.1B¥10.0B0.2790.0%—
FY202027,059¥25.3B¥26.7B¥9.4B0.2792.6%—
FY201927,277¥20.7B¥27.7B¥9.3B0.2893.2%—
FY201827,582¥22.2B¥28.7B¥9.3B0.2891.9%—
FY201727,909¥22.2B¥28.9B¥9.4B0.2790.5%—
FY201628,280¥23.4B¥27.8B¥9.2B0.2788.7%—
FY201528,633¥23.1B¥25.6B¥8.0B0.2785.4%—

Similar-sized cities in Hokkaido

All municipalities in Hokkaido →

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)