Iiyama City finances

長野県飯山市の財政

City Nagano Prefecture, Japan Population 18,812 Area 202.43 km² FY2024 settlement of accounts
Total spending
¥17.1B
Per resident ¥907,490
Local bonds outstanding
¥11.4B
Per resident ¥608,431
Reserve funds
¥5.6B
Per resident ¥297,658
Fiscal strength index
0.33
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.33
#1114 of 1718 in Japan · #39 of 77 in the prefecture (highest first)
Median of similar municipalities 0.36
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
91.6%
#882 of 1741 in Japan · #68 of 77 in the prefecture (lowest first)
Median of similar municipalities 93.7%
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
¥608,431
#1012 of 1741 in Japan · #48 of 77 in the prefecture (lowest first)
Median of similar municipalities ¥704,569
What this means

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

Reserve funds per resident
¥297,658
#763 of 1741 in Japan · #52 of 77 in the prefecture (highest first)
Median of similar municipalities ¥300,303
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
35.5%
#958 of 1741 in Japan · #42 of 77 in the prefecture (highest first)
Median of similar municipalities 33.3%
What this means

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

Fiscal adjustment fund ratioWorse than peers
18.4%
#1194 of 1718 in Japan · #69 of 77 in the prefecture (highest first)
Median of similar municipalities 24.0%
What this means

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

Revenue ¥18.3B · per resident ¥971,541

Local taxes 13.7%Shared taxes and grants 4.9%Local allocation tax 34.6%National subsidies 12.6%Prefectural subsidies 3.8%Borrowing (local bonds) 8.6%Donations 3.1%Other 18.7%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥2.5B¥133,17813.7%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥898M¥47,7194.9%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥6.3B¥336,03534.6%
National subsidies
National treasury disbursements for specific programs
¥2.3B¥122,87912.6%
Prefectural subsidies
Prefectural disbursements for specific programs
¥696M¥36,9743.8%
Borrowing (local bonds)
New borrowing during the year
¥1.6B¥83,2668.6%
Donations
Including hometown tax (furusato nozei)
¥558M¥29,6403.1%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥3.4B¥181,85118.7%

Hometown tax (furusato nozei) donations received in FY2024: ¥550M

Spending by function per resident

This municipalityMedian of cities under 30,000 people (128)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥3.6B¥189,900¥237,42020.9%
General administration
Office management, tax collection, family registers, elections
¥2.8B¥149,166¥155,07816.4%
Education
Schools, libraries, community centers, sports facilities
¥2.8B¥148,329¥73,02316.3%
Public works
Roads, bridges, parks, sewers, public housing
¥2.7B¥144,545¥68,44015.9%
Debt service
Repayment of principal and interest on local bonds
¥1.8B¥97,984¥81,90610.8%
Health & sanitation
Health checks, vaccinations, waste disposal
¥1.1B¥56,362¥73,4676.2%
Commerce & tourism
Business attraction, shopping streets, tourism
¥844M¥44,888¥23,3014.9%
Agriculture, forestry & fisheries¥697M¥37,042¥34,5914.1%
Fire & emergency¥559M¥29,706¥33,1213.3%
Assembly¥126M¥6,673¥6,3190.7%
Disaster recovery¥35M¥1,873¥3,0780.2%
Labor¥19M¥1,022¥6890.1%

Welfare spending

Children
¥1.2B
Per resident ¥66,237 (median ¥72,929)
Elderly
¥904M
Per resident ¥48,041 (median ¥56,121)
Social welfare
¥1.2B
Per resident ¥66,217 (median ¥80,674)
Public assistance
¥163M
Per resident ¥8,650 (median ¥18,406)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 34.7% 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¥250K¥500K¥750K¥1.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.330.340.350.360.372015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

88%90%92%94%96%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

18K19K20K21K22K23K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202418,812¥17.1B¥11.4B¥5.6B0.3391.6%—
FY202319,214¥16.2B¥11.7B¥6.1B0.3491.7%—
FY202219,705¥16.4B¥12.3B¥6.1B0.3592.4%—
FY202120,059¥16.6B¥12.9B¥6.2B0.3588.9%—
FY202020,332¥19.2B¥13.3B¥5.5B0.3691.9%—
FY201920,750¥15.8B¥13.1B¥4.6B0.3791.4%—
FY201821,114¥14.3B¥12.6B¥4.5B0.3791.9%—
FY201721,484¥14.8B¥12.4B¥4.4B0.3692.6%—
FY201621,847¥14.5B¥12.2B¥4.2B0.3591.2%—
FY201522,331¥18.2B¥11.8B¥3.8B0.3389.5%—

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)