Kitakata City finances

福島県喜多方市の財政

City Fukushima Prefecture, Japan Population 43,519 Area 554.63 km² FY2024 settlement of accounts
Total spending
¥29.1B
Per resident ¥669,269
Local bonds outstanding
¥25.6B
Per resident ¥588,965
Reserve funds
¥2.1B
Per resident ¥49,019
Fiscal strength index
0.37
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.37
#1002 of 1718 in Japan · #28 of 59 in the prefecture (highest first)
Median of similar municipalities 0.46
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
97.1%
#1517 of 1741 in Japan · #53 of 59 in the prefecture (lowest first)
Median of similar municipalities 93.6%
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
¥588,965
#976 of 1741 in Japan · #27 of 59 in the prefecture (lowest first)
Median of similar municipalities ¥533,835
What this means

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

Reserve funds per residentWorse than peers
¥49,019
#1682 of 1741 in Japan · #58 of 59 in the prefecture (highest first)
Median of similar municipalities ¥215,241
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
27.1%
#1421 of 1741 in Japan · #50 of 59 in the prefecture (highest first)
Median of similar municipalities 36.6%
What this means

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

Fiscal adjustment fund ratioWorse than peers
3.6%
#1705 of 1718 in Japan · #58 of 59 in the prefecture (highest first)
Median of similar municipalities 22.8%
What this means

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

Revenue ¥29.5B · per resident ¥678,277

Local taxes 16.3%Shared taxes and grants 6.3%Local allocation tax 37.8%National subsidies 13.6%Prefectural subsidies 9.1%Borrowing (local bonds) 6.0%Donations 0.6%Other 10.2%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥4.8B¥110,83916.3%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥1.9B¥43,0196.3%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥11.2B¥256,42637.8%
National subsidies
National treasury disbursements for specific programs
¥4.0B¥92,39813.6%
Prefectural subsidies
Prefectural disbursements for specific programs
¥2.7B¥61,6549.1%
Borrowing (local bonds)
New borrowing during the year
¥1.8B¥40,6506.0%
Donations
Including hometown tax (furusato nozei)
¥191M¥4,3920.6%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥3.0B¥68,89910.2%

Hometown tax (furusato nozei) donations received in FY2024: ¥180M

Spending by function per resident

This municipalityMedian of cities with 30,000–50,000 people (175)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥9.3B¥213,519¥204,71331.9%
Public works
Roads, bridges, parks, sewers, public housing
¥3.8B¥88,409¥56,10913.2%
General administration
Office management, tax collection, family registers, elections
¥3.8B¥86,511¥95,25712.9%
Education
Schools, libraries, community centers, sports facilities
¥3.6B¥83,118¥65,18012.4%
Debt service
Repayment of principal and interest on local bonds
¥2.4B¥55,020¥55,6098.2%
Health & sanitation
Health checks, vaccinations, waste disposal
¥1.8B¥40,557¥53,6196.1%
Agriculture, forestry & fisheries¥1.3B¥29,764¥24,4984.4%
Commerce & tourism
Business attraction, shopping streets, tourism
¥1.2B¥26,482¥15,9794.0%
Fire & emergency¥1.1B¥24,895¥24,6923.7%
Disaster recovery¥646M¥14,833¥1,5782.2%
Assembly¥241M¥5,530¥4,5580.8%
Labor¥28M¥632¥4810.1%

Welfare spending

Children
¥3.9B
Per resident ¥89,109 (median ¥74,813)
Elderly
¥2.3B
Per resident ¥52,925 (median ¥44,208)
Social welfare
¥2.4B
Per resident ¥54,959 (median ¥69,722)
Public assistance
¥706M
Per resident ¥16,221 (median ¥15,038)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 43.3% 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

0.300.400.500.600.702015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

80%85%90%95%100%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

42K44K46K48K50K52K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202443,519¥29.1B¥25.6B¥2.1B0.3797.1%—
FY202344,344¥29.2B¥26.2B¥3.1B0.3799.1%—
FY202245,078¥29.1B¥26.4B¥4.1B0.3798.2%—
FY202146,004¥30.3B¥26.7B¥5.1B0.3792.3%—
FY202046,602¥32.7B¥25.9B¥5.3B0.3795.5%—
FY201947,354¥24.9B¥26.0B¥6.5B0.3797.7%—
FY201847,999¥24.9B¥26.0B¥7.2B0.3794.9%—
FY201748,726¥27.2B¥26.1B¥7.5B0.3793.7%—
FY201649,538¥26.1B¥25.5B¥7.9B0.3788.2%—
FY201550,141¥25.8B¥25.4B¥7.6B0.3883.8%—

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)