Shibuya City finances
東京都渋谷区の財政
Total spending
¥124.5B
Per resident ¥538,188
Local bonds outstanding
¥3.0B
Per resident ¥12,763
Reserve funds
¥163.7B
Per resident ¥707,621
Fiscal strength index
—
Not calculated for Tokyo's wards
Fiscal health rank among 1,741 municipalities and within Tokyo
Current balance ratioBetter than peers
67.3%
#11 of 1741 in Japan · #2 of 62 in the prefecture (lowest first)
Median of similar municipalities 78.7%
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
¥12,763
#7 of 1741 in Japan · #4 of 62 in the prefecture (lowest first)
Median of similar municipalities ¥52,153
What this means
Outstanding local government bonds at fiscal year-end divided by the population.
Reserve funds per residentBetter than peers
¥707,621
#340 of 1741 in Japan · #12 of 62 in the prefecture (highest first)
Median of similar municipalities ¥225,427
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
67.1%
#37 of 1741 in Japan · #2 of 62 in the prefecture (highest first)
Median of similar municipalities 36.3%
What this means
The share of revenue the municipality raises itself: taxes, fees, charges and similar.
Revenue ¥139.8B · per resident ¥604,065
Local taxes 48.1%Shared taxes and grants 15.5%National subsidies 9.4%Prefectural subsidies 8.0%Donations 1.2%Other 17.7%
| Source | Amount | Per resident | Share |
|---|---|---|---|
| Local taxes Resident tax, fixed asset tax and other taxes paid by residents and businesses | ¥67.3B | ¥290,825 | 48.1% |
| Shared taxes and grants Portions of national and prefectural taxes distributed to municipalities | ¥21.7B | ¥93,744 | 15.5% |
| Local allocation tax Unconditional transfers from the national government to municipalities with smaller tax bases | ¥0 | ¥0 | 0.0% |
| National subsidies National treasury disbursements for specific programs | ¥13.2B | ¥57,008 | 9.4% |
| Prefectural subsidies Prefectural disbursements for specific programs | ¥11.2B | ¥48,186 | 8.0% |
| Borrowing (local bonds) New borrowing during the year | ¥0 | ¥0 | 0.0% |
| Donations Including hometown tax (furusato nozei) | ¥1.7B | ¥7,171 | 1.2% |
| Other Fees, charges, transfers from reserves, carry-overs and other revenue | ¥24.8B | ¥107,131 | 17.7% |
Hometown tax (furusato nozei) donations received in FY2024: ¥1.6B
Spending by function per resident
This municipalityMedian of Tokyo special wards (23)
Welfare
¥229K
General administration
¥128K
Education
¥69K
Health & sanitation
¥47K
Public works
¥40K
Commerce & tourism
¥12K
Fire & emergency
¥6K
Assembly
¥3K
Debt service
¥2K
Labor
¥866
| Function | Amount | Per resident | Peer median | Share |
|---|---|---|---|---|
| Welfare Elderly, children, people with disabilities, public assistance | ¥52.9B | ¥228,568 | ¥257,658 | 42.5% |
| General administration Office management, tax collection, family registers, elections | ¥29.7B | ¥128,214 | ¥63,195 | 23.8% |
| Education Schools, libraries, community centers, sports facilities | ¥15.9B | ¥68,783 | ¥74,288 | 12.8% |
| Health & sanitation Health checks, vaccinations, waste disposal | ¥10.8B | ¥46,820 | ¥38,728 | 8.7% |
| Public works Roads, bridges, parks, sewers, public housing | ¥9.3B | ¥40,362 | ¥40,362 | 7.5% |
| Commerce & tourism Business attraction, shopping streets, tourism | ¥2.9B | ¥12,473 | ¥8,588 | 2.3% |
| Fire & emergency | ¥1.5B | ¥6,446 | ¥4,429 | 1.2% |
| Assembly | ¥761M | ¥3,287 | ¥2,135 | 0.6% |
| Debt service Repayment of principal and interest on local bonds | ¥548M | ¥2,368 | ¥5,451 | 0.4% |
| Labor | ¥200M | ¥866 | ¥617 | 0.2% |
| Agriculture, forestry & fisheries | ¥0 | ¥0 | ¥0 | 0.0% |
Welfare spending
Children
¥23.1B
Per resident ¥99,808 (median ¥111,724)
Elderly
¥8.6B
Per resident ¥37,003 (median ¥33,131)
Social welfare
¥14.6B
Per resident ¥63,042 (median ¥62,193)
Public assistance
¥6.6B
Per resident ¥28,710 (median ¥47,842)
Spending by type per resident
Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 38.2% of spending.
Personnel
¥83K
Social assistance
¥121K
Debt service
¥2K
Goods & services
¥135K
Subsidies
¥40K
Construction
¥69K
Transfers to other accounts
¥39K
Reserves
¥46K
Maintenance
¥3K
Ten-year trends
Debt and reserves per resident
Local bondsReserve funds
Spending per resident
Current balance ratio
Population
See the numbers by year
| Fiscal year | Population | Spending | Local bonds | Reserves | Fiscal strength | Current balance | Debt service |
|---|---|---|---|---|---|---|---|
| FY2024 | 231,402 | ¥124.5B | ¥3.0B | ¥163.7B | — | 67.3% | — |
| FY2023 | 230,609 | ¥123.3B | ¥3.5B | ¥153.2B | — | 65.6% | — |
| FY2022 | 229,412 | ¥121.4B | ¥4.1B | ¥138.6B | — | 70.5% | — |
| FY2021 | 229,013 | ¥111.9B | ¥4.7B | ¥122.6B | — | 69.3% | — |
| FY2020 | 230,506 | ¥125.7B | ¥5.6B | ¥111.7B | — | 74.9% | — |
| FY2019 | 229,671 | ¥100.8B | ¥6.6B | ¥109.1B | — | 72.9% | — |
| FY2018 | 226,594 | ¥94.8B | ¥7.8B | ¥96.0B | — | 73.3% | — |
| FY2017 | 224,680 | ¥90.9B | ¥9.2B | ¥86.3B | — | 73.8% | — |
| FY2016 | 222,278 | ¥83.4B | ¥10.7B | ¥80.2B | — | 73.7% | — |
| FY2015 | 219,898 | ¥84.0B | ¥12.5B | ¥73.6B | — | 69.3% | — |
Similar-sized Tokyo special wards in Tokyo
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）