Date City finances

福島県伊達市の財政

City Fukushima Prefecture, Japan Population 55,997 Area 265.12 km² FY2024 settlement of accounts
Total spending
¥32.4B
Per resident ¥579,058
Local bonds outstanding
¥39.1B
Per resident ¥698,692
Reserve funds
¥8.5B
Per resident ¥151,109
Fiscal strength index
0.41
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.41
#919 of 1718 in Japan · #24 of 59 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
97.5%
#1551 of 1741 in Japan · #54 of 59 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
¥698,692
#1127 of 1741 in Japan · #38 of 59 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
¥151,109
#1201 of 1741 in Japan · #50 of 59 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 ratioWorse than peers
37.0%
#889 of 1741 in Japan · #25 of 59 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
13.7%
#1425 of 1718 in Japan · #54 of 59 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 ¥33.9B · per resident ¥606,152

Local taxes 17.2%Shared taxes and grants 7.1%Local allocation tax 30.7%National subsidies 13.6%Prefectural subsidies 7.5%Borrowing (local bonds) 4.2%Donations 1.6%Other 18.1%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥5.8B¥104,22317.2%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥2.4B¥42,9277.1%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥10.4B¥186,04430.7%
National subsidies
National treasury disbursements for specific programs
¥4.6B¥82,48513.6%
Prefectural subsidies
Prefectural disbursements for specific programs
¥2.5B¥45,3987.5%
Borrowing (local bonds)
New borrowing during the year
¥1.4B¥25,2754.2%
Donations
Including hometown tax (furusato nozei)
¥556M¥9,9251.6%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥6.2B¥109,87618.1%

Hometown tax (furusato nozei) donations received in FY2024: ¥535M

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
¥10.4B¥185,489¥194,51732.0%
General administration
Office management, tax collection, family registers, elections
¥7.4B¥132,774¥69,05322.9%
Debt service
Repayment of principal and interest on local bonds
¥3.9B¥68,858¥38,68311.9%
Education
Schools, libraries, community centers, sports facilities
¥3.4B¥60,180¥57,05810.4%
Health & sanitation
Health checks, vaccinations, waste disposal
¥2.1B¥37,299¥39,9136.4%
Public works
Roads, bridges, parks, sewers, public housing
¥1.7B¥30,701¥44,1775.3%
Fire & emergency¥1.3B¥24,036¥17,6234.2%
Agriculture, forestry & fisheries¥1.1B¥19,460¥9,0053.4%
Commerce & tourism
Business attraction, shopping streets, tourism
¥864M¥15,435¥8,6412.7%
Assembly¥235M¥4,199¥3,3390.7%
Disaster recovery¥20M¥362¥810.1%
Labor¥15M¥265¥4580.0%

Welfare spending

Children
¥4.1B
Per resident ¥73,975 (median ¥77,676)
Elderly
¥2.4B
Per resident ¥42,221 (median ¥34,812)
Social welfare
¥3.3B
Per resident ¥58,278 (median ¥63,964)
Public assistance
¥541M
Per resident ¥9,666 (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 45.9% 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

0.400.500.600.702015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

54K56K58K60K62K64K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202455,997¥32.4B¥39.1B¥8.5B0.4197.5%—
FY202356,768¥35.6B¥41.4B¥9.7B0.4096.4%—
FY202257,558¥36.9B¥41.7B¥11.1B0.4096.0%—
FY202158,320¥34.9B¥41.5B¥11.2B0.4094.4%—
FY202059,213¥41.6B¥41.1B¥11.6B0.4096.2%—
FY201960,029¥30.7B¥39.9B¥11.7B0.4097.1%—
FY201860,816¥31.4B¥39.3B¥14.2B0.4096.6%—
FY201761,485¥31.8B¥37.3B¥14.4B0.4093.2%—
FY201662,299¥33.0B¥36.7B¥15.4B0.4089.9%—
FY201563,015¥30.7B¥35.8B¥15.0B0.4086.3%—

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)