Naka City finances

茨城県那珂市の財政

City Ibaraki Prefecture, Japan Population 53,167 Area 97.82 km² FY2024 settlement of accounts
Total spending
¥23.4B
Per resident ¥440,130
Local bonds outstanding
¥16.4B
Per resident ¥309,223
Reserve funds
¥6.9B
Per resident ¥129,930
Fiscal strength index
0.61
Closer to 1.0 = more self-funded

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

Fiscal strength index
0.61
#517 of 1718 in Japan · #25 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
93.0%
#1055 of 1741 in Japan · #22 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
¥309,223
#370 of 1741 in Japan · #12 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 resident
¥129,930
#1291 of 1741 in Japan · #24 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 ratioWorse than peers
38.1%
#816 of 1741 in Japan · #34 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 ratioWorse than peers
14.9%
#1359 of 1718 in Japan · #29 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 ¥24.7B · per resident ¥464,399

Local taxes 29.3%Shared taxes and grants 9.1%Local allocation tax 21.1%National subsidies 17.8%Prefectural subsidies 7.2%Borrowing (local bonds) 6.7%Donations 0.3%Other 8.6%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥7.2B¥135,99329.3%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥2.3B¥42,3409.1%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥5.2B¥98,03321.1%
National subsidies
National treasury disbursements for specific programs
¥4.4B¥82,46717.8%
Prefectural subsidies
Prefectural disbursements for specific programs
¥1.8B¥33,4227.2%
Borrowing (local bonds)
New borrowing during the year
¥1.6B¥31,0266.7%
Donations
Including hometown tax (furusato nozei)
¥73M¥1,3720.3%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥2.1B¥39,7478.6%

Hometown tax (furusato nozei) donations received in FY2024: ¥59M

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
¥9.1B¥170,673¥194,51738.8%
General administration
Office management, tax collection, family registers, elections
¥3.2B¥60,709¥69,05313.8%
Education
Schools, libraries, community centers, sports facilities
¥2.7B¥51,059¥57,05811.6%
Public works
Roads, bridges, parks, sewers, public housing
¥2.4B¥44,778¥44,17710.2%
Debt service
Repayment of principal and interest on local bonds
¥2.0B¥37,528¥38,6838.5%
Health & sanitation
Health checks, vaccinations, waste disposal
¥1.4B¥27,213¥39,9136.2%
Fire & emergency¥1.1B¥20,889¥17,6234.7%
Agriculture, forestry & fisheries¥874M¥16,431¥9,0053.7%
Commerce & tourism
Business attraction, shopping streets, tourism
¥374M¥7,029¥8,6411.6%
Assembly¥196M¥3,692¥3,3390.8%
Labor¥7M¥128¥4580.0%

Welfare spending

Children
¥3.5B
Per resident ¥65,445 (median ¥77,676)
Elderly
¥1.8B
Per resident ¥34,506 (median ¥34,812)
Social welfare
¥3.3B
Per resident ¥61,339 (median ¥63,964)
Public assistance
¥498M
Per resident ¥9,359 (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 54.6% 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

0.600.620.640.660.682015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

85%88%90%92%95%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

53K54K55K56K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202453,167¥23.4B¥16.4B¥6.9B0.6193.0%—
FY202353,501¥22.8B¥16.7B¥6.4B0.6193.1%—
FY202253,839¥22.7B¥17.3B¥6.4B0.6290.4%—
FY202154,279¥23.5B¥18.0B¥6.2B0.6385.9%—
FY202054,440¥26.7B¥18.4B¥5.7B0.6590.4%—
FY201954,649¥20.1B¥18.3B¥5.7B0.6593.1%—
FY201854,925¥20.0B¥17.8B¥5.6B0.6590.9%—
FY201755,230¥18.7B¥17.4B¥6.1B0.6590.9%—
FY201655,431¥18.6B¥17.6B¥6.4B0.6591.7%—
FY201555,651¥18.6B¥17.6B¥6.0B0.6589.7%—

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)