Nagahama City finances

滋賀県長浜市の財政

City Shiga Prefecture, Japan Population 112,294 Area 681.02 km² FY2024 settlement of accounts
Total spending
¥62.6B
Per resident ¥557,522
Local bonds outstanding
¥39.2B
Per resident ¥349,378
Reserve funds
¥36.0B
Per resident ¥320,634
Fiscal strength index
0.53
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.53
#665 of 1718 in Japan · #15 of 19 in the prefecture (highest first)
Median of similar municipalities 0.74
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
92.9%
#1045 of 1741 in Japan · #12 of 19 in the prefecture (lowest first)
Median of similar municipalities 93.8%
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
¥349,378
#467 of 1741 in Japan · #5 of 19 in the prefecture (lowest first)
Median of similar municipalities ¥314,264
What this means

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

Reserve funds per residentBetter than peers
¥320,634
#718 of 1741 in Japan · #5 of 19 in the prefecture (highest first)
Median of similar municipalities ¥104,054
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
38.2%
#811 of 1741 in Japan · #17 of 19 in the prefecture (highest first)
Median of similar municipalities 46.5%
What this means

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

Fiscal adjustment fund ratioBetter than peers
18.8%
#1169 of 1718 in Japan · #13 of 19 in the prefecture (highest first)
Median of similar municipalities 15.8%
What this means

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

Revenue ¥64.3B · per resident ¥572,897

Local taxes 26.3%Shared taxes and grants 7.5%Local allocation tax 27.6%National subsidies 14.6%Prefectural subsidies 7.1%Borrowing (local bonds) 5.0%Donations 1.0%Other 10.9%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥16.9B¥150,80326.3%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥4.8B¥42,9247.5%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥17.7B¥157,83627.6%
National subsidies
National treasury disbursements for specific programs
¥9.4B¥83,54114.6%
Prefectural subsidies
Prefectural disbursements for specific programs
¥4.6B¥40,8447.1%
Borrowing (local bonds)
New borrowing during the year
¥3.2B¥28,8635.0%
Donations
Including hometown tax (furusato nozei)
¥617M¥5,4911.0%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥7.0B¥62,59410.9%

Hometown tax (furusato nozei) donations received in FY2024: ¥590M

Spending by function per resident

This municipalityMedian of cities with 100,000–200,000 people (144)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥22.9B¥204,112¥195,91436.6%
Education
Schools, libraries, community centers, sports facilities
¥8.9B¥79,048¥56,52714.2%
General administration
Office management, tax collection, family registers, elections
¥7.1B¥63,528¥58,20711.4%
Public works
Roads, bridges, parks, sewers, public housing
¥6.0B¥53,136¥42,5499.5%
Health & sanitation
Health checks, vaccinations, waste disposal
¥5.5B¥49,032¥37,8578.8%
Debt service
Repayment of principal and interest on local bonds
¥4.4B¥39,359¥33,4737.1%
Fire & emergency¥3.7B¥33,005¥15,3085.9%
Agriculture, forestry & fisheries¥2.5B¥22,446¥5,8154.0%
Commerce & tourism
Business attraction, shopping streets, tourism
¥1.2B¥10,989¥8,2832.0%
Assembly¥293M¥2,606¥2,5010.5%
Labor¥26M¥228¥5670.0%
Disaster recovery¥3M¥31¥250.0%

Welfare spending

Children
¥8.7B
Per resident ¥77,361 (median ¥77,291)
Elderly
¥4.2B
Per resident ¥37,820 (median ¥33,275)
Social welfare
¥8.2B
Per resident ¥73,204 (median ¥62,541)
Public assistance
¥1.8B
Per resident ¥15,727 (median ¥20,478)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 45.8% 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

0.500.600.700.802015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

82%85%88%90%92%95%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

110K112K115K118K120K122K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY2024112,294¥62.6B¥39.2B¥36.0B0.5392.9%—
FY2023113,940¥59.1B¥40.2B¥37.5B0.5391.8%—
FY2022115,009¥57.1B¥41.9B¥36.9B0.5390.8%—
FY2021115,850¥58.5B¥44.8B¥37.0B0.5389.0%—
FY2020116,840¥72.8B¥46.7B¥35.8B0.5491.2%—
FY2019117,892¥58.6B¥46.1B¥35.7B0.5590.4%—
FY2018118,498¥57.2B¥45.3B¥37.0B0.5591.1%—
FY2017119,227¥54.3B¥44.9B¥36.8B0.5690.8%—
FY2016120,123¥53.6B¥46.8B¥37.4B0.5689.5%—
FY2015120,995¥53.3B¥49.9B¥35.6B0.5784.1%—

Similar-sized cities in Shiga Prefecture

All municipalities in Shiga 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)