Komoro City finances

長野県小諸市の財政

City Nagano Prefecture, Japan Population 41,248 Area 98.55 km² FY2024 settlement of accounts
Total spending
¥18.9B
Per resident ¥457,434
Local bonds outstanding
¥16.4B
Per resident ¥398,784
Reserve funds
¥8.3B
Per resident ¥202,376
Fiscal strength index
0.58
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.58
#574 of 1718 in Japan · #10 of 77 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
94.8%
#1297 of 1741 in Japan · #76 of 77 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 residentBetter than peers
¥398,784
#592 of 1741 in Japan · #19 of 77 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 residentWorse than peers
¥202,376
#1022 of 1741 in Japan · #62 of 77 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 ratioBetter than peers
40.0%
#728 of 1741 in Japan · #29 of 77 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 ratioBetter than peers
40.9%
#382 of 1718 in Japan · #28 of 77 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 ¥19.7B · per resident ¥476,750

Local taxes 27.5%Shared taxes and grants 9.0%Local allocation tax 25.5%National subsidies 15.9%Prefectural subsidies 6.5%Borrowing (local bonds) 3.0%Donations 2.4%Other 10.2%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥5.4B¥130,87027.5%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥1.8B¥43,0869.0%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥5.0B¥121,77425.5%
National subsidies
National treasury disbursements for specific programs
¥3.1B¥75,70415.9%
Prefectural subsidies
Prefectural disbursements for specific programs
¥1.3B¥31,1956.5%
Borrowing (local bonds)
New borrowing during the year
¥596M¥14,4593.0%
Donations
Including hometown tax (furusato nozei)
¥464M¥11,2582.4%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥2.0B¥48,40310.2%

Hometown tax (furusato nozei) donations received in FY2024: ¥431M

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
¥7.1B¥171,612¥204,71337.5%
General administration
Office management, tax collection, family registers, elections
¥1.9B¥46,997¥95,25710.3%
Debt service
Repayment of principal and interest on local bonds
¥1.9B¥46,456¥55,60910.2%
Education
Schools, libraries, community centers, sports facilities
¥1.8B¥43,143¥65,1809.4%
Public works
Roads, bridges, parks, sewers, public housing
¥1.6B¥39,344¥56,1098.6%
Health & sanitation
Health checks, vaccinations, waste disposal
¥1.5B¥37,496¥53,6198.2%
Commerce & tourism
Business attraction, shopping streets, tourism
¥1.5B¥35,462¥15,9797.8%
Agriculture, forestry & fisheries¥609M¥14,770¥24,4983.2%
Fire & emergency¥572M¥13,872¥24,6923.0%
Assembly¥179M¥4,342¥4,5580.9%
Labor¥86M¥2,096¥4810.5%
Disaster recovery¥76M¥1,844¥1,5780.4%

Welfare spending

Children
¥2.8B
Per resident ¥68,461 (median ¥74,813)
Elderly
¥1.5B
Per resident ¥35,444 (median ¥44,208)
Social welfare
¥2.3B
Per resident ¥54,814 (median ¥69,722)
Public assistance
¥532M
Per resident ¥12,890 (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 49.5% of spending.

Ten-year trends

Debt and reserves per resident

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

Spending per resident

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

Fiscal strength index

0.400.450.500.550.602015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

41K42K43K44K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202441,248¥18.9B¥16.4B¥8.3B0.5894.8%—
FY202341,521¥18.9B¥17.7B¥8.0B0.5895.5%—
FY202241,623¥18.6B¥18.9B¥8.2B0.5892.3%—
FY202141,756¥21.1B¥20.0B¥7.5B0.5888.6%—
FY202041,988¥24.7B¥19.9B¥6.8B0.5889.0%—
FY201942,230¥17.2B¥19.1B¥6.3B0.5989.0%—
FY201842,471¥16.8B¥19.1B¥6.7B0.5987.4%—
FY201742,648¥19.3B¥19.0B¥6.9B0.5889.3%—
FY201642,954¥17.0B¥17.5B¥7.3B0.5684.9%—
FY201543,311¥20.6B¥17.3B¥7.8B0.5482.6%—

Similar-sized cities in Nagano Prefecture

All municipalities in Nagano 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)