Sakata City finances

山形県酒田市の財政

City Yamagata Prefecture, Japan Population 93,924 Area 602.98 km² FY2024 settlement of accounts
Total spending
¥60.3B
Per resident ¥641,978
Local bonds outstanding
¥45.2B
Per resident ¥480,770
Reserve funds
¥9.5B
Per resident ¥100,855
Fiscal strength index
0.48
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.48
#769 of 1718 in Japan · #7 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
98.0%
#1588 of 1741 in Japan · #34 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 residentWorse than peers
¥480,770
#762 of 1741 in Japan · #10 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 residentWorse than peers
¥100,855
#1431 of 1741 in Japan · #30 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
43.4%
#550 of 1741 in Japan · #8 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
13.3%
#1446 of 1718 in Japan · #27 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 ¥63.3B · per resident ¥674,409

Local taxes 20.5%Shared taxes and grants 6.4%Local allocation tax 26.3%National subsidies 13.0%Prefectural subsidies 6.6%Borrowing (local bonds) 4.3%Donations 5.5%Other 17.4%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥13.0B¥138,19920.5%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥4.1B¥43,2646.4%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥16.6B¥177,18126.3%
National subsidies
National treasury disbursements for specific programs
¥8.2B¥87,49513.0%
Prefectural subsidies
Prefectural disbursements for specific programs
¥4.2B¥44,6086.6%
Borrowing (local bonds)
New borrowing during the year
¥2.7B¥29,2564.3%
Donations
Including hometown tax (furusato nozei)
¥3.5B¥36,8965.5%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥11.0B¥117,51117.4%

Hometown tax (furusato nozei) donations received in FY2024: ¥3.4B

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
¥18.5B¥196,630¥194,51730.6%
General administration
Office management, tax collection, family registers, elections
¥10.2B¥108,696¥69,05316.9%
Debt service
Repayment of principal and interest on local bonds
¥6.8B¥72,728¥38,68311.3%
Education
Schools, libraries, community centers, sports facilities
¥5.7B¥60,928¥57,0589.5%
Public works
Roads, bridges, parks, sewers, public housing
¥5.5B¥58,036¥44,1779.0%
Health & sanitation
Health checks, vaccinations, waste disposal
¥4.3B¥45,677¥39,9137.1%
Commerce & tourism
Business attraction, shopping streets, tourism
¥2.9B¥31,098¥8,6414.8%
Disaster recovery¥2.0B¥21,473¥813.3%
Agriculture, forestry & fisheries¥1.9B¥20,172¥9,0053.1%
Fire & emergency¥1.8B¥19,061¥17,6233.0%
Assembly¥313M¥3,336¥3,3390.5%
その他¥291M¥3,101¥00.5%
Labor¥98M¥1,041¥4580.2%

Welfare spending

Children
¥7.1B
Per resident ¥75,794 (median ¥77,676)
Elderly
¥2.7B
Per resident ¥28,644 (median ¥34,812)
Social welfare
¥6.7B
Per resident ¥71,760 (median ¥63,964)
Public assistance
¥1.6B
Per resident ¥16,811 (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 41.9% 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%100%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

90K95K100K105K110K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202493,924¥60.3B¥45.2B¥9.5B0.4898.0%—
FY202395,789¥60.2B¥49.0B¥11.9B0.4897.1%—
FY202297,395¥60.1B¥52.3B¥10.7B0.4898.2%—
FY202198,795¥64.9B¥56.5B¥10.2B0.4990.2%—
FY2020100,172¥73.7B¥59.4B¥8.8B0.5093.8%—
FY2019101,331¥55.1B¥60.4B¥8.6B0.4997.0%—
FY2018102,789¥52.6B¥61.4B¥9.7B0.4895.8%—
FY2017104,317¥56.5B¥63.1B¥11.1B0.4894.7%—
FY2016105,468¥53.6B¥62.5B¥11.5B0.4794.8%—
FY2015106,733¥55.1B¥63.8B¥12.6B0.4693.5%—

Similar-sized cities in Yamagata Prefecture

All municipalities in Yamagata 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)