Ushiku City finances

茨城県牛久市の財政

City Ibaraki Prefecture, Japan Population 83,820 Area 58.92 km² FY2024 settlement of accounts
Total spending
¥34.3B
Per resident ¥408,967
Local bonds outstanding
¥24.1B
Per resident ¥287,985
Reserve funds
¥9.6B
Per resident ¥114,573
Fiscal strength index
0.78
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.78
#236 of 1718 in Japan · #10 of 44 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
94.3%
#1244 of 1741 in Japan · #29 of 44 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 residentBetter than peers
¥287,985
#318 of 1741 in Japan · #8 of 44 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
¥114,573
#1365 of 1741 in Japan · #30 of 44 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 ratioBetter than peers
51.5%
#243 of 1741 in Japan · #13 of 44 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 ratioBetter than peers
25.9%
#808 of 1718 in Japan · #12 of 44 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 ¥35.1B · per resident ¥418,643

Local taxes 34.4%Shared taxes and grants 9.3%Local allocation tax 10.5%National subsidies 17.6%Prefectural subsidies 5.9%Borrowing (local bonds) 5.2%Donations 2.7%Other 14.4%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥12.1B¥144,08934.4%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥3.3B¥39,0289.3%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥3.7B¥44,01110.5%
National subsidies
National treasury disbursements for specific programs
¥6.2B¥73,76917.6%
Prefectural subsidies
Prefectural disbursements for specific programs
¥2.1B¥24,6035.9%
Borrowing (local bonds)
New borrowing during the year
¥1.8B¥21,6805.2%
Donations
Including hometown tax (furusato nozei)
¥931M¥11,1022.7%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥5.1B¥60,36114.4%

Hometown tax (furusato nozei) donations received in FY2024: ¥924M

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
¥12.6B¥150,446¥194,51736.8%
Education
Schools, libraries, community centers, sports facilities
¥6.1B¥73,129¥57,05817.9%
General administration
Office management, tax collection, family registers, elections
¥6.0B¥71,456¥69,05317.5%
Health & sanitation
Health checks, vaccinations, waste disposal
¥2.7B¥32,123¥39,9137.9%
Debt service
Repayment of principal and interest on local bonds
¥2.6B¥31,313¥38,6837.7%
Public works
Roads, bridges, parks, sewers, public housing
¥2.0B¥23,958¥44,1775.9%
Fire & emergency¥1.3B¥15,137¥17,6233.7%
Commerce & tourism
Business attraction, shopping streets, tourism
¥503M¥6,000¥8,6411.5%
Assembly¥230M¥2,749¥3,3390.7%
Agriculture, forestry & fisheries¥204M¥2,437¥9,0050.6%
Disaster recovery¥14M¥167¥810.0%
Labor¥4M¥54¥4580.0%

Welfare spending

Children
¥5.3B
Per resident ¥63,091 (median ¥77,676)
Elderly
¥2.4B
Per resident ¥29,186 (median ¥34,812)
Social welfare
¥3.8B
Per resident ¥45,682 (median ¥63,964)
Public assistance
¥1.0B
Per resident ¥12,486 (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 46.6% 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¥600K2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.600.700.800.902015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

86%88%90%92%94%96%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

84K84K84K85K86K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202483,820¥34.3B¥24.1B¥9.6B0.7894.3%—
FY202384,085¥31.7B¥24.8B¥9.3B0.8093.6%—
FY202284,293¥31.3B¥25.4B¥8.2B0.8391.6%—
FY202184,497¥31.1B¥26.5B¥7.1B0.8586.7%—
FY202084,868¥36.5B¥26.1B¥5.4B0.8793.3%—
FY201984,852¥29.8B¥25.6B¥4.8B0.8791.2%—
FY201885,036¥27.4B¥24.3B¥5.7B0.8793.1%—
FY201785,255¥26.5B¥23.6B¥5.3B0.8791.8%—
FY201685,022¥25.6B¥22.4B¥4.6B0.8893.8%—
FY201584,703¥25.8B¥22.1B¥4.2B0.8891.0%—

Similar-sized cities in Ibaraki Prefecture

All municipalities in Ibaraki 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)