Nasushiobara City finances

栃木県那須塩原市の財政

City Tochigi Prefecture, Japan Population 115,611 Area 592.74 km² FY2024 settlement of accounts
Total spending
¥57.2B
Per resident ¥495,143
Local bonds outstanding
¥28.1B
Per resident ¥243,108
Reserve funds
¥17.3B
Per resident ¥149,950
Fiscal strength index
0.76
Closer to 1.0 = more self-funded

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

Fiscal strength index
0.76
#269 of 1718 in Japan · #7 of 25 in the prefecture (highest first)
Median of similar municipalities 0.74
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
95.8%
#1398 of 1741 in Japan · #20 of 25 in the prefecture (lowest first)
Median of similar municipalities 93.8%
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
¥243,108
#215 of 1741 in Japan · #4 of 25 in the prefecture (lowest first)
Median of similar municipalities ¥314,264
What this means

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

Reserve funds per residentBetter than peers
¥149,950
#1205 of 1741 in Japan · #12 of 25 in the prefecture (highest first)
Median of similar municipalities ¥104,054
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
51.9%
#230 of 1741 in Japan · #7 of 25 in the prefecture (highest first)
Median of similar municipalities 46.5%
What this means

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

Fiscal adjustment fund ratio
16.2%
#1307 of 1718 in Japan · #19 of 25 in the prefecture (highest first)
Median of similar municipalities 15.8%
What this means

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

Revenue ¥60.3B · per resident ¥521,608

Local taxes 32.7%Shared taxes and grants 8.2%Local allocation tax 10.2%National subsidies 17.3%Prefectural subsidies 7.0%Borrowing (local bonds) 5.4%Donations 1.3%Other 17.8%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥19.7B¥170,63932.7%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥4.9B¥42,6738.2%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥6.2B¥53,22210.2%
National subsidies
National treasury disbursements for specific programs
¥10.4B¥90,19817.3%
Prefectural subsidies
Prefectural disbursements for specific programs
¥4.2B¥36,7007.0%
Borrowing (local bonds)
New borrowing during the year
¥3.3B¥28,2805.4%
Donations
Including hometown tax (furusato nozei)
¥798M¥6,9001.3%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥10.8B¥92,99717.8%

Hometown tax (furusato nozei) donations received in FY2024: ¥774M

Spending by function per resident

This municipalityMedian of cities with 100,000–200,000 people (144)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥21.6B¥186,633¥195,91437.7%
General administration
Office management, tax collection, family registers, elections
¥7.7B¥66,679¥58,20713.5%
Health & sanitation
Health checks, vaccinations, waste disposal
¥7.5B¥64,836¥37,85713.1%
Education
Schools, libraries, community centers, sports facilities
¥7.3B¥63,571¥56,52712.8%
Debt service
Repayment of principal and interest on local bonds
¥3.4B¥29,823¥33,4736.0%
Public works
Roads, bridges, parks, sewers, public housing
¥3.2B¥27,276¥42,5495.5%
Commerce & tourism
Business attraction, shopping streets, tourism
¥2.3B¥19,946¥8,2834.0%
Fire & emergency¥2.2B¥18,935¥15,3083.8%
Agriculture, forestry & fisheries¥1.6B¥13,884¥5,8152.8%
Assembly¥330M¥2,855¥2,5010.6%
Labor¥45M¥393¥5670.1%
Disaster recovery¥36M¥312¥250.1%

Welfare spending

Children
¥8.9B
Per resident ¥76,587 (median ¥77,291)
Elderly
¥3.6B
Per resident ¥31,554 (median ¥33,275)
Social welfare
¥7.1B
Per resident ¥61,537 (median ¥62,541)
Public assistance
¥2.0B
Per resident ¥16,938 (median ¥20,478)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 47.0% 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

0.740.760.780.800.822015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

115K116K117K118K119K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY2024115,611¥57.2B¥28.1B¥17.3B0.7695.8%—
FY2023116,133¥53.5B¥28.2B¥18.4B0.7594.8%—
FY2022116,733¥54.2B¥30.8B¥18.5B0.7793.5%—
FY2021117,005¥53.3B¥33.4B¥17.2B0.7989.5%—
FY2020117,143¥62.2B¥33.4B¥15.6B0.8294.0%—
FY2019117,458¥50.1B¥34.6B¥16.2B0.8199.0%—
FY2018117,653¥49.3B¥34.2B¥16.3B0.8197.5%—
FY2017117,902¥47.6B¥33.4B¥16.1B0.8093.7%—
FY2016118,091¥45.1B¥33.8B¥15.4B0.8196.7%—
FY2015118,308¥47.5B¥35.3B¥14.9B0.8294.7%—

Similar-sized cities in Tochigi Prefecture

All municipalities in Tochigi 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)