Sanjo City finances

新潟県三条市の財政

City Niigata Prefecture, Japan Population 91,178 Area 431.97 km² FY2024 settlement of accounts
Total spending
¥55.2B
Per resident ¥605,281
Local bonds outstanding
¥58.5B
Per resident ¥642,059
Reserve funds
¥15.8B
Per resident ¥172,858
Fiscal strength index
0.55
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.55
#630 of 1718 in Japan · #9 of 30 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
98.6%
#1624 of 1741 in Japan · #30 of 30 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 residentWorse than peers
¥642,059
#1062 of 1741 in Japan · #20 of 30 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 residentBetter than peers
¥172,858
#1123 of 1741 in Japan · #18 of 30 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 ratioBetter than peers
47.6%
#379 of 1741 in Japan · #6 of 30 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 ratioBetter than peers
35.4%
#488 of 1718 in Japan · #7 of 30 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 ¥56.6B · per resident ¥620,878

Local taxes 22.9%Shared taxes and grants 7.3%Local allocation tax 21.4%National subsidies 12.9%Prefectural subsidies 5.6%Borrowing (local bonds) 5.1%Donations 8.0%Other 16.7%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥13.0B¥142,13622.9%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥4.1B¥45,2577.3%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥12.1B¥133,09321.4%
National subsidies
National treasury disbursements for specific programs
¥7.3B¥80,16112.9%
Prefectural subsidies
Prefectural disbursements for specific programs
¥3.2B¥34,8025.6%
Borrowing (local bonds)
New borrowing during the year
¥2.9B¥31,8145.1%
Donations
Including hometown tax (furusato nozei)
¥4.6B¥49,9378.0%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥9.5B¥103,67816.7%

Hometown tax (furusato nozei) donations received in FY2024: ¥4.5B

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
¥15.9B¥174,792¥194,51728.9%
General administration
Office management, tax collection, family registers, elections
¥12.7B¥139,103¥69,05323.0%
Debt service
Repayment of principal and interest on local bonds
¥6.6B¥72,067¥38,68311.9%
Public works
Roads, bridges, parks, sewers, public housing
¥6.3B¥69,585¥44,17711.5%
Education
Schools, libraries, community centers, sports facilities
¥5.3B¥58,367¥57,0589.6%
Health & sanitation
Health checks, vaccinations, waste disposal
¥3.6B¥39,053¥39,9136.5%
Commerce & tourism
Business attraction, shopping streets, tourism
¥1.9B¥20,485¥8,6413.4%
Fire & emergency¥1.5B¥16,960¥17,6232.8%
Agriculture, forestry & fisheries¥867M¥9,507¥9,0051.6%
Assembly¥245M¥2,683¥3,3390.4%
Labor¥210M¥2,308¥4580.4%
Disaster recovery¥32M¥351¥810.1%
その他¥2M¥20¥00.0%

Welfare spending

Children
¥7.0B
Per resident ¥77,164 (median ¥77,676)
Elderly
¥3.3B
Per resident ¥35,904 (median ¥34,812)
Social welfare
¥4.7B
Per resident ¥51,350 (median ¥63,964)
Public assistance
¥900M
Per resident ¥9,868 (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 42.9% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥200K¥400K¥600K¥800K2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥200K¥400K¥600K¥800K2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.500.600.700.802015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

90K92K95K98K100K102K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202491,178¥55.2B¥58.5B¥15.8B0.5598.6%—
FY202392,359¥52.7B¥62.0B¥13.2B0.5495.1%—
FY202293,403¥54.1B¥65.7B¥13.7B0.5595.6%—
FY202194,521¥49.7B¥69.3B¥9.3B0.5688.4%—
FY202095,811¥62.1B¥71.8B¥8.7B0.5895.2%—
FY201997,068¥50.4B¥71.6B¥10.7B0.5895.3%—
FY201898,190¥46.2B¥69.3B¥11.5B0.5994.7%—
FY201799,241¥47.6B¥70.0B¥10.9B0.6095.9%—
FY2016100,069¥44.5B¥70.3B¥11.6B0.6195.6%—
FY2015100,884¥48.0B¥72.2B¥10.6B0.6292.8%—

Similar-sized cities in Niigata Prefecture

All municipalities in Niigata 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)