Fukushima City finances

福島県福島市の財政

City Fukushima Prefecture, Japan Population 264,652 Area 767.72 km² FY2024 settlement of accounts
Total spending
¥131.6B
Per resident ¥497,156
Local bonds outstanding
¥100.7B
Per resident ¥380,378
Reserve funds
¥27.6B
Per resident ¥104,206
Fiscal strength index
0.75
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.75
#287 of 1718 in Japan · #7 of 59 in the prefecture (highest first)
Median of similar municipalities 0.81
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
94.3%
#1244 of 1741 in Japan · #47 of 59 in the prefecture (lowest first)
Median of similar municipalities 94.9%
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
¥380,378
#543 of 1741 in Japan · #14 of 59 in the prefecture (lowest first)
Median of similar municipalities ¥321,738
What this means

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

Reserve funds per residentBetter than peers
¥104,206
#1416 of 1741 in Japan · #54 of 59 in the prefecture (highest first)
Median of similar municipalities ¥70,642
What this means

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

Own-source revenue ratio
47.6%
#382 of 1741 in Japan · #10 of 59 in the prefecture (highest first)
Median of similar municipalities 47.6%
What this means

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

Fiscal adjustment fund ratio
12.7%
#1477 of 1718 in Japan · #55 of 59 in the prefecture (highest first)
Median of similar municipalities 12.5%
What this means

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

Revenue ¥137.9B · per resident ¥520,885

Local taxes 29.5%Shared taxes and grants 8.4%Local allocation tax 11.9%National subsidies 17.1%Prefectural subsidies 6.8%Borrowing (local bonds) 8.2%Donations 1.9%Other 16.3%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥40.6B¥153,45729.5%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥11.6B¥43,8808.4%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥16.4B¥61,84511.9%
National subsidies
National treasury disbursements for specific programs
¥23.6B¥89,06717.1%
Prefectural subsidies
Prefectural disbursements for specific programs
¥9.3B¥35,2326.8%
Borrowing (local bonds)
New borrowing during the year
¥11.3B¥42,8028.2%
Donations
Including hometown tax (furusato nozei)
¥2.6B¥9,6711.9%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥22.5B¥84,92916.3%

Hometown tax (furusato nozei) donations received in FY2024: ¥2.1B

Spending by function per resident

This municipalityMedian of cities with 200,000+ people (91)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥49.8B¥188,229¥199,78737.9%
General administration
Office management, tax collection, family registers, elections
¥25.0B¥94,467¥43,81319.0%
Education
Schools, libraries, community centers, sports facilities
¥13.9B¥52,385¥52,00010.5%
Public works
Roads, bridges, parks, sewers, public housing
¥11.5B¥43,588¥41,6928.8%
Health & sanitation
Health checks, vaccinations, waste disposal
¥11.2B¥42,366¥36,7888.5%
Debt service
Repayment of principal and interest on local bonds
¥10.0B¥37,888¥33,0337.6%
Commerce & tourism
Business attraction, shopping streets, tourism
¥3.7B¥13,899¥7,2012.8%
Fire & emergency¥3.5B¥13,272¥13,6942.7%
Agriculture, forestry & fisheries¥2.1B¥7,893¥4,1501.6%
Assembly¥644M¥2,432¥1,8730.5%
Labor¥187M¥706¥5440.1%
Disaster recovery¥8M¥31¥80.0%

Welfare spending

Children
¥19.8B
Per resident ¥74,702 (median ¥78,428)
Elderly
¥10.1B
Per resident ¥38,024 (median ¥34,482)
Social welfare
¥14.3B
Per resident ¥53,963 (median ¥60,747)
Public assistance
¥5.2B
Per resident ¥19,800 (median ¥29,092)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 47.1% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥100K¥200K¥300K¥400K2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

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

Fiscal strength index

0.700.750.800.852015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

80%85%90%95%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

260K270K280K290K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY2024264,652¥131.6B¥100.7B¥27.6B0.7594.3%—
FY2023267,924¥127.8B¥99.0B¥26.5B0.7692.7%—
FY2022270,744¥124.7B¥100.1B¥23.4B0.7792.7%—
FY2021273,348¥133.3B¥100.1B¥21.7B0.7886.4%—
FY2020275,646¥153.8B¥94.7B¥19.5B0.7989.8%—
FY2019277,133¥119.7B¥89.8B¥20.2B0.7889.4%—
FY2018279,307¥131.0B¥86.6B¥21.5B0.7888.7%—
FY2017281,458¥134.4B¥82.1B¥22.0B0.7689.4%—
FY2016283,493¥191.8B¥81.7B¥23.4B0.7587.5%—
FY2015285,026¥194.7B¥83.1B¥21.9B0.7383.9%—

Similar-sized cities in Fukushima Prefecture

All municipalities in Fukushima 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)