Toshima City finances
東京都豊島区の財政
Total spending
¥149.7B
Per resident ¥507,941
Local bonds outstanding
¥15.4B
Per resident ¥52,153
Reserve funds
¥56.7B
Per resident ¥192,281
Fiscal strength index
—
Not calculated for Tokyo's wards
Fiscal health rank among 1,741 municipalities and within Tokyo
Current balance ratio
81.7%
#153 of 1741 in Japan · #25 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 resident
¥52,153
#22 of 1741 in Japan · #12 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 residentWorse than peers
¥192,281
#1056 of 1741 in Japan · #35 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 ratio
36.3%
#928 of 1741 in Japan · #40 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 ¥154.5B · per resident ¥524,364
Local taxes 23.5%Shared taxes and grants 33.1%National subsidies 18.2%Prefectural subsidies 11.2%Borrowing (local bonds) 1.3%Donations 0.1%Other 12.6%
| Source | Amount | Per resident | Share |
|---|---|---|---|
| Local taxes Resident tax, fixed asset tax and other taxes paid by residents and businesses | ¥36.4B | ¥123,371 | 23.5% |
| Shared taxes and grants Portions of national and prefectural taxes distributed to municipalities | ¥51.1B | ¥173,495 | 33.1% |
| 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 | ¥28.1B | ¥95,223 | 18.2% |
| Prefectural subsidies Prefectural disbursements for specific programs | ¥17.2B | ¥58,473 | 11.2% |
| Borrowing (local bonds) New borrowing during the year | ¥2.1B | ¥7,015 | 1.3% |
| Donations Including hometown tax (furusato nozei) | ¥150M | ¥509 | 0.1% |
| Other Fees, charges, transfers from reserves, carry-overs and other revenue | ¥19.5B | ¥66,277 | 12.6% |
Hometown tax (furusato nozei) donations received in FY2024: ¥123M
Spending by function per resident
This municipalityMedian of Tokyo special wards (23)
Welfare
¥259K
General administration
¥74K
Public works
¥68K
Education
¥50K
Health & sanitation
¥39K
Debt service
¥9K
Commerce & tourism
¥6K
Assembly
¥2K
Fire & emergency
¥2K
Labor
¥282
| Function | Amount | Per resident | Peer median | Share |
|---|---|---|---|---|
| Welfare Elderly, children, people with disabilities, public assistance | ¥76.2B | ¥258,629 | ¥257,658 | 50.9% |
| General administration Office management, tax collection, family registers, elections | ¥21.7B | ¥73,577 | ¥63,195 | 14.5% |
| Public works Roads, bridges, parks, sewers, public housing | ¥20.0B | ¥67,724 | ¥40,362 | 13.3% |
| Education Schools, libraries, community centers, sports facilities | ¥14.8B | ¥50,389 | ¥74,288 | 9.9% |
| Health & sanitation Health checks, vaccinations, waste disposal | ¥11.4B | ¥38,728 | ¥38,728 | 7.6% |
| Debt service Repayment of principal and interest on local bonds | ¥2.7B | ¥9,078 | ¥5,451 | 1.8% |
| Commerce & tourism Business attraction, shopping streets, tourism | ¥1.7B | ¥5,617 | ¥8,588 | 1.1% |
| Assembly | ¥670M | ¥2,273 | ¥2,135 | 0.4% |
| Fire & emergency | ¥485M | ¥1,644 | ¥4,429 | 0.3% |
| Labor | ¥83M | ¥282 | ¥617 | 0.1% |
| Agriculture, forestry & fisheries | ¥0 | ¥0 | ¥0 | 0.0% |
Welfare spending
Children
¥33.9B
Per resident ¥115,129 (median ¥111,724)
Elderly
¥9.4B
Per resident ¥31,874 (median ¥33,131)
Social welfare
¥17.4B
Per resident ¥59,205 (median ¥62,193)
Public assistance
¥15.4B
Per resident ¥52,412 (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 48.7% of spending.
Personnel
¥88K
Social assistance
¥151K
Debt service
¥9K
Goods & services
¥91K
Subsidies
¥34K
Construction
¥64K
Transfers to other accounts
¥38K
Reserves
¥29K
Maintenance
¥5K
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 | 294,644 | ¥149.7B | ¥15.4B | ¥56.7B | — | 81.7% | — |
| FY2023 | 291,650 | ¥144.1B | ¥15.9B | ¥51.9B | — | 79.6% | — |
| FY2022 | 288,704 | ¥144.7B | ¥17.6B | ¥47.2B | — | 80.6% | — |
| FY2021 | 283,342 | ¥143.7B | ¥20.1B | ¥42.0B | — | 81.2% | — |
| FY2020 | 287,300 | ¥150.2B | ¥23.0B | ¥31.7B | — | 85.9% | — |
| FY2019 | 290,246 | ¥142.4B | ¥24.6B | ¥31.9B | — | 80.9% | — |
| FY2018 | 289,508 | ¥128.3B | ¥21.6B | ¥43.1B | — | 81.2% | — |
| FY2017 | 287,111 | ¥115.2B | ¥24.9B | ¥41.5B | — | 79.8% | — |
| FY2016 | 284,307 | ¥125.5B | ¥25.3B | ¥38.3B | — | 77.8% | — |
| FY2015 | 280,639 | ¥135.6B | ¥19.7B | ¥34.3B | — | 77.4% | — |
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）