Kitakami City finances

岩手県北上市の財政

City Iwate Prefecture, Japan Population 91,090 Area 437.55 km² FY2024 settlement of accounts
Total spending
¥48.1B
Per resident ¥528,305
Local bonds outstanding
¥43.7B
Per resident ¥479,527
Reserve funds
¥9.1B
Per resident ¥100,194
Fiscal strength index
0.95
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.95
#91 of 1718 in Japan · #1 of 33 in the prefecture (highest first)
Median of similar municipalities 0.64
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
93.8%
#1166 of 1741 in Japan · #16 of 33 in the prefecture (lowest first)
Median of similar municipalities 94.0%
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
¥479,527
#759 of 1741 in Japan · #6 of 33 in the prefecture (lowest first)
Median of similar municipalities ¥382,998
What this means

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

Reserve funds per residentWorse than peers
¥100,194
#1435 of 1741 in Japan · #27 of 33 in the prefecture (highest first)
Median of similar municipalities ¥126,853
What this means

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

Own-source revenue ratioBetter than peers
53.1%
#192 of 1741 in Japan · #1 of 33 in the prefecture (highest first)
Median of similar municipalities 43.4%
What this means

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

Fiscal adjustment fund ratioWorse than peers
3.6%
#1706 of 1718 in Japan · #33 of 33 in the prefecture (highest first)
Median of similar municipalities 18.8%
What this means

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

Revenue ¥49.2B · per resident ¥540,069

Local taxes 38.8%Shared taxes and grants 8.4%Local allocation tax 6.6%National subsidies 16.6%Prefectural subsidies 6.7%Borrowing (local bonds) 8.6%Donations 3.1%Other 11.2%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥19.1B¥209,42838.8%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥4.1B¥45,2378.4%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥3.3B¥35,8186.6%
National subsidies
National treasury disbursements for specific programs
¥8.2B¥89,77716.6%
Prefectural subsidies
Prefectural disbursements for specific programs
¥3.3B¥36,1726.7%
Borrowing (local bonds)
New borrowing during the year
¥4.2B¥46,2898.6%
Donations
Including hometown tax (furusato nozei)
¥1.5B¥16,6823.1%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥5.5B¥60,66611.2%

Hometown tax (furusato nozei) donations received in FY2024: ¥1.5B

Spending by function per resident

This municipalityMedian of cities with 50,000–100,000 people (234)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥16.6B¥182,489¥194,51734.5%
Education
Schools, libraries, community centers, sports facilities
¥7.3B¥80,376¥57,05815.2%
General administration
Office management, tax collection, family registers, elections
¥6.4B¥70,656¥69,05313.4%
Public works
Roads, bridges, parks, sewers, public housing
¥4.8B¥53,180¥44,17710.1%
Debt service
Repayment of principal and interest on local bonds
¥3.7B¥41,132¥38,6837.8%
Commerce & tourism
Business attraction, shopping streets, tourism
¥2.6B¥28,938¥8,6415.5%
Health & sanitation
Health checks, vaccinations, waste disposal
¥2.6B¥28,848¥39,9135.5%
Fire & emergency¥1.7B¥18,939¥17,6233.6%
Agriculture, forestry & fisheries¥1.7B¥18,387¥9,0053.5%
Assembly¥295M¥3,239¥3,3390.6%
Labor¥164M¥1,797¥4580.3%
Disaster recovery¥29M¥323¥810.1%

Welfare spending

Children
¥8.1B
Per resident ¥89,137 (median ¥77,676)
Elderly
¥2.6B
Per resident ¥28,671 (median ¥34,812)
Social welfare
¥4.9B
Per resident ¥53,464 (median ¥63,964)
Public assistance
¥1.0B
Per resident ¥11,215 (median ¥17,030)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 41.8% 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

0.600.700.800.901.002015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

86%88%90%92%94%96%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

91K92K93K94K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202491,090¥48.1B¥43.7B¥9.1B0.9593.8%—
FY202391,547¥46.2B¥43.0B¥9.6B0.9190.8%—
FY202292,056¥47.8B¥43.7B¥9.0B0.8691.3%—
FY202192,413¥47.9B¥43.1B¥8.3B0.7994.2%—
FY202092,370¥56.6B¥41.2B¥8.5B0.7692.0%—
FY201992,546¥41.8B¥37.9B¥8.8B0.7289.8%—
FY201892,742¥38.9B¥35.3B¥7.9B0.7186.4%—
FY201792,911¥37.6B¥34.6B¥6.8B0.6988.5%—
FY201693,268¥36.4B¥35.6B¥6.7B0.6789.7%—
FY201593,692¥37.6B¥37.4B¥6.6B0.6789.5%—

Similar-sized cities in Iwate Prefecture

All municipalities in Iwate 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)