Sado City finances

新潟県佐渡市の財政

City Niigata Prefecture, Japan Population 48,103 Area 855.68 km² FY2024 settlement of accounts
Total spending
¥49.1B
Per resident ¥1,020,998
Local bonds outstanding
¥47.8B
Per resident ¥994,023
Reserve funds
¥11.5B
Per resident ¥238,492
Fiscal strength index
0.24
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.24
#1359 of 1718 in Japan · #26 of 30 in the prefecture (highest first)
Median of similar municipalities 0.46
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
95.2%
#1344 of 1741 in Japan · #24 of 30 in the prefecture (lowest first)
Median of similar municipalities 93.6%
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
¥994,023
#1358 of 1741 in Japan · #27 of 30 in the prefecture (lowest first)
Median of similar municipalities ¥533,835
What this means

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

Reserve funds per residentBetter than peers
¥238,492
#927 of 1741 in Japan · #13 of 30 in the prefecture (highest first)
Median of similar municipalities ¥215,241
What this means

Fiscal adjustment, debt reduction and special-purpose funds at fiscal year-end divided by the population.

Own-source revenue ratioWorse than peers
25.8%
#1472 of 1741 in Japan · #27 of 30 in the prefecture (highest first)
Median of similar municipalities 36.6%
What this means

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

Fiscal adjustment fund ratioWorse than peers
9.4%
#1607 of 1718 in Japan · #28 of 30 in the prefecture (highest first)
Median of similar municipalities 22.8%
What this means

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

Revenue ¥51.3B · per resident ¥1,066,946

Local taxes 9.7%Shared taxes and grants 4.7%Local allocation tax 40.4%National subsidies 12.7%Prefectural subsidies 7.3%Borrowing (local bonds) 9.2%Donations 2.1%Other 14.0%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥5.0B¥103,1169.7%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥2.4B¥49,7954.7%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥20.7B¥431,20440.4%
National subsidies
National treasury disbursements for specific programs
¥6.5B¥135,12812.7%
Prefectural subsidies
Prefectural disbursements for specific programs
¥3.8B¥77,9647.3%
Borrowing (local bonds)
New borrowing during the year
¥4.7B¥97,9759.2%
Donations
Including hometown tax (furusato nozei)
¥1.1B¥22,5582.1%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥7.2B¥149,20514.0%

Hometown tax (furusato nozei) donations received in FY2024: ¥1.0B

Spending by function per resident

This municipalityMedian of cities with 30,000–50,000 people (175)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥11.5B¥239,815¥204,71323.5%
General administration
Office management, tax collection, family registers, elections
¥8.4B¥175,312¥95,25717.2%
Debt service
Repayment of principal and interest on local bonds
¥5.8B¥119,841¥55,60911.7%
Public works
Roads, bridges, parks, sewers, public housing
¥5.3B¥111,161¥56,10910.9%
Health & sanitation
Health checks, vaccinations, waste disposal
¥5.0B¥104,634¥53,61910.2%
Education
Schools, libraries, community centers, sports facilities
¥5.0B¥104,251¥65,18010.2%
Agriculture, forestry & fisheries¥3.2B¥65,687¥24,4986.4%
Fire & emergency¥1.9B¥40,516¥24,6924.0%
Commerce & tourism
Business attraction, shopping streets, tourism
¥1.4B¥29,916¥15,9792.9%
Disaster recovery¥1.2B¥25,466¥1,5782.5%
Assembly¥173M¥3,603¥4,5580.4%
Labor¥38M¥795¥4810.1%

Welfare spending

Children
¥3.5B
Per resident ¥72,716 (median ¥74,813)
Elderly
¥3.8B
Per resident ¥79,988 (median ¥44,208)
Social welfare
¥3.6B
Per resident ¥74,685 (median ¥69,722)
Public assistance
¥554M
Per resident ¥11,510 (median ¥15,038)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 38.6% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥500K¥1.0M¥1.5M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥500K¥1.0M¥1.5M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.200.400.600.802015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

85%88%90%92%95%98%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

45K50K55K60K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202448,103¥49.1B¥47.8B¥11.5B0.2495.2%—
FY202349,336¥49.0B¥48.7B¥13.1B0.2495.3%—
FY202250,651¥47.2B¥47.8B¥15.1B0.2495.0%—
FY202151,915¥48.0B¥49.9B¥16.6B0.2391.1%—
FY202053,055¥50.8B¥51.4B¥16.7B0.2394.6%—
FY201954,157¥42.7B¥53.8B¥18.5B0.2392.9%—
FY201855,333¥45.9B¥56.8B¥19.8B0.2391.9%—
FY201756,510¥47.5B¥57.0B¥20.4B0.2392.1%—
FY201657,470¥44.3B¥57.4B¥23.3B0.2489.7%—
FY201558,527¥47.4B¥58.9B¥23.2B0.2585.5%—

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)