Tsushima City finances

愛知県津島市の財政

City Aichi Prefecture, Japan Population 59,566 Area 25.09 km² FY2024 settlement of accounts
Total spending
¥26.3B
Per resident ¥441,828
Local bonds outstanding
¥16.9B
Per resident ¥284,296
Reserve funds
¥5.0B
Per resident ¥84,061
Fiscal strength index
0.71
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.71
#344 of 1718 in Japan · #45 of 54 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
96.4%
#1453 of 1741 in Japan · #51 of 54 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 residentBetter than peers
¥284,296
#306 of 1741 in Japan · #39 of 54 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 residentWorse than peers
¥84,061
#1517 of 1741 in Japan · #35 of 54 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
43.3%
#556 of 1741 in Japan · #47 of 54 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
28.3%
#717 of 1718 in Japan · #11 of 54 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 ¥27.9B · per resident ¥469,059

Local taxes 31.0%Shared taxes and grants 9.7%Local allocation tax 14.0%National subsidies 18.3%Prefectural subsidies 7.9%Borrowing (local bonds) 6.9%Donations 0.3%Other 12.0%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥8.7B¥145,39531.0%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥2.7B¥45,3599.7%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥3.9B¥65,67114.0%
National subsidies
National treasury disbursements for specific programs
¥5.1B¥85,68718.3%
Prefectural subsidies
Prefectural disbursements for specific programs
¥2.2B¥36,9057.9%
Borrowing (local bonds)
New borrowing during the year
¥1.9B¥32,3176.9%
Donations
Including hometown tax (furusato nozei)
¥76M¥1,2750.3%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥3.4B¥56,45012.0%

Hometown tax (furusato nozei) donations received in FY2024: ¥72M

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
¥11.6B¥194,884¥194,51744.1%
Health & sanitation
Health checks, vaccinations, waste disposal
¥3.3B¥55,645¥39,91312.6%
Education
Schools, libraries, community centers, sports facilities
¥2.6B¥44,159¥57,05810.0%
General administration
Office management, tax collection, family registers, elections
¥2.4B¥40,323¥69,0539.1%
Public works
Roads, bridges, parks, sewers, public housing
¥2.3B¥39,001¥44,1778.8%
Debt service
Repayment of principal and interest on local bonds
¥1.7B¥28,718¥38,6836.5%
Fire & emergency¥1.3B¥22,093¥17,6235.0%
Agriculture, forestry & fisheries¥483M¥8,104¥9,0051.8%
Commerce & tourism
Business attraction, shopping streets, tourism
¥311M¥5,217¥8,6411.2%
Assembly¥219M¥3,683¥3,3390.8%
Labor¥6,000¥0¥4580.0%

Welfare spending

Children
¥4.0B
Per resident ¥67,335 (median ¥77,676)
Elderly
¥2.2B
Per resident ¥36,933 (median ¥34,812)
Social welfare
¥4.3B
Per resident ¥72,558 (median ¥63,964)
Public assistance
¥1.1B
Per resident ¥18,058 (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 50.7% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥100K¥200K¥300K2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

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

Fiscal strength index

0.600.650.700.750.802015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

58K60K62K64K66K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202459,566¥26.3B¥16.9B¥5.0B0.7196.4%—
FY202360,129¥24.3B¥16.7B¥5.7B0.7194.6%—
FY202260,623¥24.2B¥17.0B¥5.5B0.7392.3%—
FY202160,977¥24.9B¥17.3B¥5.0B0.7586.6%—
FY202061,724¥28.6B¥16.9B¥3.0B0.7788.8%—
FY201962,346¥21.1B¥16.6B¥2.1B0.7789.6%—
FY201862,734¥19.6B¥16.2B¥1.3B0.7792.5%—
FY201763,233¥20.3B¥16.2B¥1.1B0.7692.5%—
FY201663,702¥20.4B¥16.4B¥1.8B0.7490.9%—
FY201564,074¥19.5B¥16.6B¥1.8B0.7383.2%—

Similar-sized cities in Aichi Prefecture

All municipalities in Aichi 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)