Osaki City finances

宮城県大崎市の財政

City Miyagi Prefecture, Japan Population 122,035 Area 796.81 km² FY2024 settlement of accounts
Total spending
¥67.8B
Per resident ¥555,864
Local bonds outstanding
¥73.4B
Per resident ¥601,871
Reserve funds
¥12.4B
Per resident ¥101,926
Fiscal strength index
0.49
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.49
#748 of 1718 in Japan · #18 of 35 in the prefecture (highest first)
Median of similar municipalities 0.74
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
97.0%
#1508 of 1741 in Japan · #23 of 35 in the prefecture (lowest first)
Median of similar municipalities 93.8%
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
¥601,871
#1000 of 1741 in Japan · #25 of 35 in the prefecture (lowest first)
Median of similar municipalities ¥314,264
What this means

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

Reserve funds per resident
¥101,926
#1425 of 1741 in Japan · #34 of 35 in the prefecture (highest first)
Median of similar municipalities ¥104,054
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
36.5%
#919 of 1741 in Japan · #22 of 35 in the prefecture (highest first)
Median of similar municipalities 46.5%
What this means

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

Fiscal adjustment fund ratioWorse than peers
9.6%
#1605 of 1718 in Japan · #33 of 35 in the prefecture (highest first)
Median of similar municipalities 15.8%
What this means

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

Revenue ¥69.7B · per resident ¥570,986

Local taxes 24.7%Shared taxes and grants 7.7%Local allocation tax 26.2%National subsidies 17.1%Prefectural subsidies 6.7%Borrowing (local bonds) 5.9%Donations 1.1%Other 10.7%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥17.2B¥140,97524.7%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥5.4B¥43,8847.7%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥18.3B¥149,70926.2%
National subsidies
National treasury disbursements for specific programs
¥11.9B¥97,46117.1%
Prefectural subsidies
Prefectural disbursements for specific programs
¥4.6B¥38,0056.7%
Borrowing (local bonds)
New borrowing during the year
¥4.1B¥33,7095.9%
Donations
Including hometown tax (furusato nozei)
¥737M¥6,0391.1%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥7.5B¥61,20310.7%

Hometown tax (furusato nozei) donations received in FY2024: ¥610M

Spending by function per resident

This municipalityMedian of cities with 100,000–200,000 people (144)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥23.2B¥190,004¥195,91434.2%
Public works
Roads, bridges, parks, sewers, public housing
¥7.7B¥63,042¥42,54911.3%
Health & sanitation
Health checks, vaccinations, waste disposal
¥7.7B¥62,879¥37,85711.3%
Debt service
Repayment of principal and interest on local bonds
¥7.4B¥60,715¥33,47310.9%
General administration
Office management, tax collection, family registers, elections
¥7.3B¥59,904¥58,20710.8%
Education
Schools, libraries, community centers, sports facilities
¥7.3B¥59,423¥56,52710.7%
Agriculture, forestry & fisheries¥2.5B¥20,879¥5,8153.8%
Fire & emergency¥2.3B¥19,032¥15,3083.4%
Commerce & tourism
Business attraction, shopping streets, tourism
¥1.7B¥13,999¥8,2832.5%
Assembly¥347M¥2,845¥2,5010.5%
Disaster recovery¥346M¥2,836¥250.5%
Labor¥38M¥307¥5670.1%

Welfare spending

Children
¥9.8B
Per resident ¥80,341 (median ¥77,291)
Elderly
¥4.1B
Per resident ¥33,401 (median ¥33,275)
Social welfare
¥6.6B
Per resident ¥53,714 (median ¥62,541)
Public assistance
¥2.7B
Per resident ¥22,517 (median ¥20,478)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 47.9% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥200K¥400K¥600K¥800K2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

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

Fiscal strength index

0.400.500.600.700.802015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

88%90%92%95%98%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

120K125K130K135K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY2024122,035¥67.8B¥73.4B¥12.4B0.4997.0%—
FY2023123,776¥67.5B¥76.5B¥14.3B0.4896.8%—
FY2022125,444¥71.9B¥79.5B¥14.4B0.4893.1%—
FY2021126,836¥76.1B¥77.3B¥15.1B0.4991.1%—
FY2020128,297¥83.7B¥75.7B¥16.4B0.5094.4%—
FY2019129,444¥66.3B¥74.9B¥18.4B0.5093.9%—
FY2018130,955¥65.2B¥71.7B¥20.5B0.5091.1%—
FY2017132,321¥62.5B¥69.2B¥20.9B0.5189.8%—
FY2016133,226¥64.7B¥67.7B¥21.4B0.5188.3%—
FY2015133,958¥63.5B¥65.6B¥20.6B0.5188.0%—

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)