Date City finances

北海道伊達市の財政

City Hokkaido, Japan Population 31,208 Area 444.21 km² FY2024 settlement of accounts
Total spending
¥21.6B
Per resident ¥690,677
Local bonds outstanding
¥18.1B
Per resident ¥578,610
Reserve funds
¥9.2B
Per resident ¥296,197
Fiscal strength index
0.38
Closer to 1.0 = more self-funded

Fiscal health rank among 1,741 municipalities and within Hokkaido

Fiscal strength indexWorse than peers
0.38
#978 of 1718 in Japan · #29 of 179 in the prefecture (highest first)
Median of similar municipalities 0.46
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
91.8%
#904 of 1741 in Japan · #138 of 179 in the prefecture (lowest first)
Median of similar municipalities 93.6%
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
¥578,610
#957 of 1741 in Japan · #20 of 179 in the prefecture (lowest first)
Median of similar municipalities ¥533,835
What this means

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

Reserve funds per residentBetter than peers
¥296,197
#766 of 1741 in Japan · #135 of 179 in the prefecture (highest first)
Median of similar municipalities ¥215,241
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
32.2%
#1126 of 1741 in Japan · #73 of 179 in the prefecture (highest first)
Median of similar municipalities 36.6%
What this means

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

Fiscal adjustment fund ratioWorse than peers
19.4%
#1131 of 1718 in Japan · #114 of 179 in the prefecture (highest first)
Median of similar municipalities 22.8%
What this means

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

Revenue ¥22.4B · per resident ¥718,789

Local taxes 17.4%Shared taxes and grants 6.1%Local allocation tax 32.2%National subsidies 15.7%Prefectural subsidies 6.2%Borrowing (local bonds) 7.6%Donations 4.9%Other 9.9%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥3.9B¥125,01717.4%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥1.4B¥44,0826.1%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥7.2B¥231,26332.2%
National subsidies
National treasury disbursements for specific programs
¥3.5B¥112,96315.7%
Prefectural subsidies
Prefectural disbursements for specific programs
¥1.4B¥44,5036.2%
Borrowing (local bonds)
New borrowing during the year
¥1.7B¥54,7707.6%
Donations
Including hometown tax (furusato nozei)
¥1.1B¥35,2364.9%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥2.2B¥70,9549.9%

Hometown tax (furusato nozei) donations received in FY2024: ¥398M

Spending by function per resident

This municipalityMedian of cities with 30,000–50,000 people (175)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥7.6B¥244,036¥204,71335.3%
General administration
Office management, tax collection, family registers, elections
¥3.1B¥97,845¥95,25714.2%
Health & sanitation
Health checks, vaccinations, waste disposal
¥2.5B¥78,692¥53,61911.4%
Education
Schools, libraries, community centers, sports facilities
¥2.4B¥77,953¥65,18011.3%
Debt service
Repayment of principal and interest on local bonds
¥2.1B¥67,571¥55,6099.8%
Public works
Roads, bridges, parks, sewers, public housing
¥1.8B¥59,105¥56,1098.6%
Agriculture, forestry & fisheries¥791M¥25,343¥24,4983.7%
Fire & emergency¥667M¥21,378¥24,6923.1%
Commerce & tourism
Business attraction, shopping streets, tourism
¥364M¥11,660¥15,9791.7%
Assembly¥170M¥5,449¥4,5580.8%
Disaster recovery¥26M¥839¥1,5780.1%
Labor¥25M¥807¥4810.1%

Welfare spending

Children
¥2.1B
Per resident ¥68,727 (median ¥74,813)
Elderly
¥1.7B
Per resident ¥54,843 (median ¥44,208)
Social welfare
¥3.0B
Per resident ¥95,794 (median ¥69,722)
Public assistance
¥770M
Per resident ¥24,670 (median ¥15,038)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 40.3% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥200K¥400K¥600K2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥200K¥400K¥600K¥800K2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.380.400.430.450.482015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

80%85%90%95%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

30K32K34K36K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202431,208¥21.6B¥18.1B¥9.2B0.3891.8%—
FY202331,822¥22.9B¥18.3B¥8.7B0.3891.5%—
FY202232,395¥22.1B¥17.3B¥8.3B0.3889.9%—
FY202132,901¥20.1B¥17.4B¥7.6B0.3983.4%—
FY202033,406¥22.1B¥18.4B¥6.4B0.3987.4%—
FY201933,896¥17.9B¥19.1B¥6.2B0.3988.7%—
FY201834,365¥17.8B¥20.1B¥6.0B0.3987.2%—
FY201734,772¥20.6B¥20.8B¥5.7B0.3988.1%—
FY201635,098¥17.7B¥19.5B¥5.6B0.3986.9%—
FY201535,551¥17.3B¥20.0B¥5.5B0.3885.1%—

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)