Shiogama City finances

宮城県塩竈市の財政

City Miyagi Prefecture, Japan Population 51,726 Area 17.38 km² FY2024 settlement of accounts
Total spending
¥29.7B
Per resident ¥573,521
Local bonds outstanding
¥17.5B
Per resident ¥337,625
Reserve funds
¥11.3B
Per resident ¥217,537
Fiscal strength index
0.52
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.52
#685 of 1718 in Japan · #14 of 35 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
98.5%
#1615 of 1741 in Japan · #25 of 35 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 residentBetter than peers
¥337,625
#436 of 1741 in Japan · #8 of 35 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 residentBetter than peers
¥217,537
#980 of 1741 in Japan · #20 of 35 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 ratio
45.5%
#474 of 1741 in Japan · #12 of 35 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
13.8%
#1418 of 1718 in Japan · #32 of 35 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 ¥30.9B · per resident ¥597,119

Local taxes 19.1%Shared taxes and grants 6.4%Local allocation tax 20.2%National subsidies 16.8%Prefectural subsidies 5.2%Borrowing (local bonds) 5.9%Donations 3.6%Other 22.8%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥5.9B¥114,22419.1%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥2.0B¥38,2496.4%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥6.2B¥120,54520.2%
National subsidies
National treasury disbursements for specific programs
¥5.2B¥100,57416.8%
Prefectural subsidies
Prefectural disbursements for specific programs
¥1.6B¥30,9215.2%
Borrowing (local bonds)
New borrowing during the year
¥1.8B¥35,4025.9%
Donations
Including hometown tax (furusato nozei)
¥1.1B¥21,2073.6%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥7.0B¥135,99822.8%

Hometown tax (furusato nozei) donations received in FY2024: ¥1.1B

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
¥10.8B¥208,082¥194,51736.3%
General administration
Office management, tax collection, family registers, elections
¥7.1B¥137,820¥69,05324.0%
Public works
Roads, bridges, parks, sewers, public housing
¥2.8B¥54,612¥44,1779.5%
Education
Schools, libraries, community centers, sports facilities
¥2.8B¥53,423¥57,0589.3%
Health & sanitation
Health checks, vaccinations, waste disposal
¥2.1B¥39,771¥39,9136.9%
Debt service
Repayment of principal and interest on local bonds
¥1.7B¥31,962¥38,6835.6%
Fire & emergency¥778M¥15,034¥17,6232.6%
Commerce & tourism
Business attraction, shopping streets, tourism
¥750M¥14,504¥8,6412.5%
Agriculture, forestry & fisheries¥464M¥8,964¥9,0051.6%
Assembly¥208M¥4,019¥3,3390.7%
その他¥102M¥1,971¥00.3%
Disaster recovery¥99M¥1,907¥810.3%
Labor¥75M¥1,452¥4580.3%

Welfare spending

Children
¥4.4B
Per resident ¥85,090 (median ¥77,676)
Elderly
¥2.0B
Per resident ¥38,092 (median ¥34,812)
Social welfare
¥3.0B
Per resident ¥57,616 (median ¥63,964)
Public assistance
¥1.4B
Per resident ¥27,052 (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 40.6% 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

0.450.500.550.600.650.702015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

51K52K53K54K55K56K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202451,726¥29.7B¥17.5B¥11.3B0.5298.5%—
FY202352,058¥24.9B¥17.2B¥10.5B0.5198.3%—
FY202252,474¥24.9B¥17.8B¥9.3B0.5296.2%—
FY202152,995¥27.1B¥18.2B¥9.1B0.5191.6%—
FY202053,474¥34.7B¥18.4B¥8.9B0.5295.5%—
FY201953,975¥24.3B¥18.6B¥12.6B0.5298.5%—
FY201854,422¥23.6B¥18.8B¥14.5B0.5298.9%—
FY201754,873¥26.4B¥19.5B¥16.2B0.5297.9%—
FY201655,233¥37.7B¥20.6B¥18.2B0.5198.8%—
FY201555,506¥41.7B¥20.6B¥28.3B0.4998.0%—

Similar-sized cities in Miyagi Prefecture

All municipalities in Miyagi 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)