Atsugi City finances

神奈川県厚木市の財政

City Kanagawa Prefecture, Japan Population 223,424 Area 93.83 km² FY2024 settlement of accounts
Total spending
¥109.5B
Per resident ¥490,046
Local bonds outstanding
¥74.3B
Per resident ¥332,703
Reserve funds
¥31.6B
Per resident ¥141,309
Fiscal strength index
1.18
1.0 or more: no ordinary allocation tax

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

Fiscal strength indexBetter than peers
1.18
#30 of 1718 in Japan · #2 of 33 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
93.3%
#1091 of 1741 in Japan · #9 of 33 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 resident
¥332,703
#424 of 1741 in Japan · #20 of 33 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 residentBetter than peers
¥141,309
#1236 of 1741 in Japan · #8 of 33 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
56.1%
#134 of 1741 in Japan · #14 of 33 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 ratioBetter than peers
30.1%
#646 of 1718 in Japan · #8 of 33 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 ¥115.1B · per resident ¥515,070

Local taxes 41.5%Shared taxes and grants 9.1%Local allocation tax 0.1%National subsidies 17.7%Prefectural subsidies 5.6%Borrowing (local bonds) 11.3%Donations 1.1%Other 13.6%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥47.7B¥213,51641.5%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥10.5B¥46,9369.1%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥98M¥4410.1%
National subsidies
National treasury disbursements for specific programs
¥20.4B¥91,25817.7%
Prefectural subsidies
Prefectural disbursements for specific programs
¥6.5B¥28,9715.6%
Borrowing (local bonds)
New borrowing during the year
¥13.0B¥58,29711.3%
Donations
Including hometown tax (furusato nozei)
¥1.2B¥5,4741.1%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥15.7B¥70,17713.6%

Hometown tax (furusato nozei) donations received in FY2024: ¥1.2B

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
¥43.0B¥192,602¥199,78739.3%
General administration
Office management, tax collection, family registers, elections
¥18.3B¥81,968¥43,81316.7%
Education
Schools, libraries, community centers, sports facilities
¥11.7B¥52,425¥52,00010.7%
Health & sanitation
Health checks, vaccinations, waste disposal
¥11.2B¥50,189¥36,78810.2%
Public works
Roads, bridges, parks, sewers, public housing
¥10.5B¥47,193¥41,6929.6%
Debt service
Repayment of principal and interest on local bonds
¥6.2B¥27,914¥33,0335.7%
Fire & emergency¥3.5B¥15,527¥13,6943.2%
Commerce & tourism
Business attraction, shopping streets, tourism
¥3.4B¥15,014¥7,2013.1%
Agriculture, forestry & fisheries¥904M¥4,045¥4,1500.8%
Assembly¥423M¥1,892¥1,8730.4%
Labor¥285M¥1,278¥5440.3%

Welfare spending

Children
¥17.2B
Per resident ¥76,911 (median ¥78,428)
Elderly
¥5.8B
Per resident ¥25,838 (median ¥34,482)
Social welfare
¥13.4B
Per resident ¥59,962 (median ¥60,747)
Public assistance
¥6.7B
Per resident ¥29,887 (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 48.4% 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

0.801.001.201.402015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

80%85%90%95%100%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

223K224K225K226K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY2024223,424¥109.5B¥74.3B¥31.6B1.1893.3%—
FY2023223,940¥102.8B¥67.2B¥31.6B1.1588.5%—
FY2022223,836¥101.8B¥63.1B¥28.4B1.1888.4%—
FY2021223,451¥98.7B¥60.3B¥25.1B1.2090.8%—
FY2020223,710¥119.8B¥58.6B¥23.1B1.2683.5%—
FY2019224,378¥91.3B¥55.1B¥19.6B1.2189.3%—
FY2018225,089¥90.1B¥52.7B¥18.9B1.2186.4%—
FY2017225,654¥85.3B¥48.2B¥13.9B1.1584.7%—
FY2016225,366¥79.1B¥48.2B¥7.7B1.1495.1%—
FY2015225,503¥80.0B¥48.5B¥7.9B1.0985.6%—

Similar-sized cities in Kanagawa Prefecture

All municipalities in Kanagawa 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)