Tsukuba City finances

茨城県つくば市の財政

City Ibaraki Prefecture, Japan Population 259,000 Area 283.72 km² FY2024 settlement of accounts
Total spending
¥117.2B
Per resident ¥452,406
Local bonds outstanding
¥65.2B
Per resident ¥251,742
Reserve funds
¥12.6B
Per resident ¥48,833
Fiscal strength index
1.10
1.0 or more: no ordinary allocation tax

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

Fiscal strength indexBetter than peers
1.10
#45 of 1718 in Japan · #3 of 44 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
96.8%
#1492 of 1741 in Japan · #38 of 44 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 residentBetter than peers
¥251,742
#233 of 1741 in Japan · #5 of 44 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 residentWorse than peers
¥48,833
#1683 of 1741 in Japan · #42 of 44 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 ratioBetter than peers
58.2%
#106 of 1741 in Japan · #6 of 44 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 ratioWorse than peers
11.1%
#1547 of 1718 in Japan · #39 of 44 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 ¥122.6B · per resident ¥473,377

Local taxes 43.3%Shared taxes and grants 9.3%Local allocation tax 0.1%National subsidies 18.6%Prefectural subsidies 6.1%Borrowing (local bonds) 7.7%Donations 0.3%Other 14.7%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥53.1B¥204,87443.3%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥11.4B¥43,8289.3%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥165M¥6360.1%
National subsidies
National treasury disbursements for specific programs
¥22.8B¥87,86318.6%
Prefectural subsidies
Prefectural disbursements for specific programs
¥7.5B¥29,0966.1%
Borrowing (local bonds)
New borrowing during the year
¥9.4B¥36,2807.7%
Donations
Including hometown tax (furusato nozei)
¥324M¥1,2520.3%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥18.0B¥69,54914.7%

Hometown tax (furusato nozei) donations received in FY2024: ¥274M

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
¥48.5B¥187,232¥199,78741.4%
Education
Schools, libraries, community centers, sports facilities
¥22.4B¥86,507¥52,00019.1%
General administration
Office management, tax collection, family registers, elections
¥12.1B¥46,748¥43,81310.3%
Public works
Roads, bridges, parks, sewers, public housing
¥12.1B¥46,645¥41,69210.3%
Health & sanitation
Health checks, vaccinations, waste disposal
¥7.9B¥30,641¥36,7886.8%
Debt service
Repayment of principal and interest on local bonds
¥6.4B¥24,719¥33,0335.5%
Fire & emergency¥4.1B¥16,020¥13,6943.5%
Agriculture, forestry & fisheries¥1.7B¥6,661¥4,1501.5%
Commerce & tourism
Business attraction, shopping streets, tourism
¥1.3B¥5,130¥7,2011.1%
Assembly¥489M¥1,888¥1,8730.4%
Labor¥55M¥214¥5440.0%

Welfare spending

Children
¥28.8B
Per resident ¥111,315 (median ¥78,428)
Elderly
¥5.4B
Per resident ¥20,845 (median ¥34,482)
Social welfare
¥11.7B
Per resident ¥45,153 (median ¥60,747)
Public assistance
¥2.6B
Per resident ¥9,911 (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 50.9% of spending.

Ten-year trends

Debt and reserves per resident

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

Spending per resident

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

Fiscal strength index

0.800.901.001.102015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

88%90%92%94%96%98%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

220K230K240K250K260K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY2024259,000¥117.2B¥65.2B¥12.6B1.1096.8%—
FY2023255,244¥112.6B¥61.9B¥15.7B1.0792.8%—
FY2022252,202¥113.0B¥56.2B¥18.7B1.0688.9%—
FY2021246,541¥98.8B¥54.0B¥9.3B1.0589.6%—
FY2020241,809¥120.5B¥54.8B¥7.2B1.0692.3%—
FY2019237,653¥88.3B¥54.0B¥10.3B1.0593.6%—
FY2018233,807¥85.0B¥53.9B¥11.9B1.0393.3%—
FY2017230,360¥86.0B¥54.5B¥11.0B1.0291.8%—
FY2016227,127¥79.6B¥52.6B¥12.0B1.0090.8%—
FY2015223,755¥73.0B¥52.3B¥11.3B0.9989.0%—

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)