Nakatsugawa City finances

岐阜県中津川市の財政

City Gifu Prefecture, Japan Population 73,535 Area 676.45 km² FY2024 settlement of accounts
Total spending
¥44.9B
Per resident ¥610,571
Local bonds outstanding
¥33.4B
Per resident ¥454,819
Reserve funds
¥20.7B
Per resident ¥280,949
Fiscal strength index
0.49
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.49
#748 of 1718 in Japan · #26 of 42 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
91.6%
#882 of 1741 in Japan · #33 of 42 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
¥454,819
#706 of 1741 in Japan · #30 of 42 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
¥280,949
#805 of 1741 in Japan · #16 of 42 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 ratio
42.3%
#596 of 1741 in Japan · #25 of 42 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
25.4%
#826 of 1718 in Japan · #26 of 42 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 ¥51.2B · per resident ¥696,850

Local taxes 21.9%Shared taxes and grants 6.9%Local allocation tax 24.3%National subsidies 13.2%Prefectural subsidies 6.9%Borrowing (local bonds) 6.4%Donations 1.8%Other 18.7%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥11.2B¥152,33221.9%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥3.5B¥48,2186.9%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥12.5B¥169,35224.3%
National subsidies
National treasury disbursements for specific programs
¥6.8B¥91,79313.2%
Prefectural subsidies
Prefectural disbursements for specific programs
¥3.5B¥47,9886.9%
Borrowing (local bonds)
New borrowing during the year
¥3.3B¥44,5116.4%
Donations
Including hometown tax (furusato nozei)
¥923M¥12,5561.8%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥9.6B¥130,10018.7%

Hometown tax (furusato nozei) donations received in FY2024: ¥894M

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
¥13.6B¥184,339¥194,51730.2%
Public works
Roads, bridges, parks, sewers, public housing
¥6.2B¥83,973¥44,17713.8%
Health & sanitation
Health checks, vaccinations, waste disposal
¥5.3B¥72,457¥39,91311.9%
Education
Schools, libraries, community centers, sports facilities
¥5.3B¥71,526¥57,05811.7%
General administration
Office management, tax collection, family registers, elections
¥4.8B¥65,061¥69,05310.7%
Debt service
Repayment of principal and interest on local bonds
¥3.9B¥53,028¥38,6838.7%
Agriculture, forestry & fisheries¥2.7B¥37,093¥9,0056.1%
Fire & emergency¥1.5B¥19,944¥17,6233.3%
Commerce & tourism
Business attraction, shopping streets, tourism
¥1.1B¥14,826¥8,6412.4%
Disaster recovery¥328M¥4,457¥810.7%
Assembly¥225M¥3,057¥3,3390.5%
Labor¥60M¥810¥4580.1%

Welfare spending

Children
¥5.2B
Per resident ¥71,342 (median ¥77,676)
Elderly
¥2.9B
Per resident ¥39,988 (median ¥34,812)
Social welfare
¥4.9B
Per resident ¥66,800 (median ¥63,964)
Public assistance
¥457M
Per resident ¥6,209 (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 43.7% 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

0.450.500.550.600.650.702015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

72K74K76K78K80K82K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202473,535¥44.9B¥33.4B¥20.7B0.4991.6%—
FY202374,532¥45.2B¥34.0B¥20.9B0.4989.7%—
FY202275,401¥43.1B¥33.8B¥20.6B0.4990.4%—
FY202176,348¥44.1B¥34.0B¥19.3B0.5085.8%—
FY202077,320¥47.7B¥34.3B¥17.4B0.5091.7%—
FY201978,304¥39.6B¥34.4B¥16.8B0.5090.1%—
FY201878,950¥37.9B¥33.1B¥16.6B0.5092.8%—
FY201779,633¥38.4B¥33.8B¥16.7B0.4993.2%—
FY201680,295¥38.0B¥35.1B¥17.1B0.4989.6%—
FY201580,894¥36.6B¥36.7B¥17.1B0.5085.2%—

Similar-sized cities in Gifu Prefecture

All municipalities in Gifu 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)