Tsugaru City finances

青森県つがる市の財政

City Aomori Prefecture, Japan Population 28,806 Area 253.55 km² FY2024 settlement of accounts
Total spending
¥24.1B
Per resident ¥835,511
Local bonds outstanding
¥39.1B
Per resident ¥1,356,516
Reserve funds
¥8.7B
Per resident ¥302,627
Fiscal strength index
0.25
Closer to 1.0 = more self-funded

Fiscal health rank among 1,741 municipalities and within Aomori Prefecture

Fiscal strength indexWorse than peers
0.25
#1328 of 1718 in Japan · #26 of 40 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
94.7%
#1283 of 1741 in Japan · #37 of 40 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
¥1,356,516
#1517 of 1741 in Japan · #36 of 40 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 resident
¥302,627
#753 of 1741 in Japan · #22 of 40 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
20.3%
#1648 of 1741 in Japan · #34 of 40 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
20.1%
#1093 of 1718 in Japan · #30 of 40 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 ¥24.7B · per resident ¥858,145

Local taxes 11.6%Shared taxes and grants 5.0%Local allocation tax 42.9%National subsidies 15.7%Prefectural subsidies 6.7%Borrowing (local bonds) 9.5%Donations 1.6%Other 7.1%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥2.9B¥99,78611.6%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥1.2B¥42,4945.0%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥10.6B¥368,30642.9%
National subsidies
National treasury disbursements for specific programs
¥3.9B¥134,41015.7%
Prefectural subsidies
Prefectural disbursements for specific programs
¥1.7B¥57,3706.7%
Borrowing (local bonds)
New borrowing during the year
¥2.4B¥81,6159.5%
Donations
Including hometown tax (furusato nozei)
¥389M¥13,5021.6%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.7B¥60,6627.1%

Hometown tax (furusato nozei) donations received in FY2024: ¥218M

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
¥7.0B¥242,797¥237,42029.1%
Debt service
Repayment of principal and interest on local bonds
¥3.8B¥132,659¥81,90615.9%
Education
Schools, libraries, community centers, sports facilities
¥2.6B¥91,030¥73,02310.9%
Public works
Roads, bridges, parks, sewers, public housing
¥2.5B¥87,864¥68,44010.5%
General administration
Office management, tax collection, family registers, elections
¥2.4B¥83,969¥155,07810.1%
Fire & emergency¥1.8B¥61,625¥33,1217.4%
Health & sanitation
Health checks, vaccinations, waste disposal
¥1.7B¥58,691¥73,4677.0%
Agriculture, forestry & fisheries¥1.5B¥53,598¥34,5916.4%
Commerce & tourism
Business attraction, shopping streets, tourism
¥466M¥16,188¥23,3011.9%
Assembly¥186M¥6,445¥6,3190.8%
Labor¥11M¥396¥6890.0%
Disaster recovery¥7M¥250¥3,0780.0%

Welfare spending

Children
¥2.1B
Per resident ¥71,823 (median ¥72,929)
Elderly
¥1.6B
Per resident ¥55,021 (median ¥56,121)
Social welfare
¥2.3B
Per resident ¥81,559 (median ¥80,674)
Public assistance
¥991M
Per resident ¥34,394 (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 49.3% 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¥250K¥500K¥750K¥1.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.200.300.400.502015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

82%85%88%90%92%95%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

28K30K32K34K36K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202428,806¥24.1B¥39.1B¥8.7B0.2594.7%—
FY202329,472¥23.0B¥40.4B¥9.0B0.2592.7%—
FY202230,185¥27.8B¥42.2B¥9.2B0.2592.7%—
FY202130,777¥25.9B¥39.6B¥9.8B0.2490.3%—
FY202031,413¥29.2B¥39.1B¥9.1B0.2493.5%—
FY201931,998¥23.9B¥37.4B¥9.4B0.2392.5%—
FY201832,625¥22.8B¥36.2B¥9.8B0.2390.4%—
FY201733,254¥24.8B¥36.2B¥10.4B0.2388.2%—
FY201633,833¥25.6B¥36.3B¥10.3B0.2385.7%—
FY201534,399¥23.4B¥36.0B¥9.7B0.2384.9%—

Similar-sized cities in Aomori Prefecture

All municipalities in Aomori Prefecture →

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)