Moriyama City finances

滋賀県守山市の財政

City Shiga Prefecture, Japan Population 85,881 Area 55.73 km² FY2024 settlement of accounts
Total spending
¥37.1B
Per resident ¥432,088
Local bonds outstanding
¥34.9B
Per resident ¥406,915
Reserve funds
¥11.3B
Per resident ¥131,124
Fiscal strength index
0.80
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.80
#212 of 1718 in Japan · #4 of 19 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
95.8%
#1398 of 1741 in Japan · #17 of 19 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
¥406,915
#614 of 1741 in Japan · #10 of 19 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 resident
¥131,124
#1283 of 1741 in Japan · #14 of 19 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 ratioBetter than peers
50.2%
#291 of 1741 in Japan · #8 of 19 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 ratioWorse than peers
12.3%
#1500 of 1718 in Japan · #19 of 19 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 ¥38.0B · per resident ¥442,556

Local taxes 36.3%Shared taxes and grants 8.9%Local allocation tax 11.1%National subsidies 18.4%Prefectural subsidies 6.9%Borrowing (local bonds) 4.6%Donations 0.8%Other 13.0%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥13.8B¥160,80836.3%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥3.4B¥39,3468.9%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥4.2B¥49,14011.1%
National subsidies
National treasury disbursements for specific programs
¥7.0B¥81,33418.4%
Prefectural subsidies
Prefectural disbursements for specific programs
¥2.6B¥30,3436.9%
Borrowing (local bonds)
New borrowing during the year
¥1.8B¥20,3994.6%
Donations
Including hometown tax (furusato nozei)
¥315M¥3,6660.8%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥4.9B¥57,52013.0%

Hometown tax (furusato nozei) donations received in FY2024: ¥293M

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
¥15.7B¥182,307¥194,51742.2%
General administration
Office management, tax collection, family registers, elections
¥4.8B¥55,428¥69,05312.8%
Education
Schools, libraries, community centers, sports facilities
¥4.0B¥46,728¥57,05810.8%
Health & sanitation
Health checks, vaccinations, waste disposal
¥3.7B¥42,575¥39,9139.9%
Public works
Roads, bridges, parks, sewers, public housing
¥3.6B¥41,981¥44,1779.7%
Debt service
Repayment of principal and interest on local bonds
¥2.8B¥32,666¥38,6837.6%
Fire & emergency¥1.5B¥17,393¥17,6234.0%
Commerce & tourism
Business attraction, shopping streets, tourism
¥420M¥4,895¥8,6411.1%
Agriculture, forestry & fisheries¥396M¥4,607¥9,0051.1%
Assembly¥247M¥2,877¥3,3390.7%
Labor¥54M¥631¥4580.1%

Welfare spending

Children
¥7.3B
Per resident ¥85,223 (median ¥77,676)
Elderly
¥2.3B
Per resident ¥26,880 (median ¥34,812)
Social welfare
¥5.4B
Per resident ¥63,260 (median ¥63,964)
Public assistance
¥596M
Per resident ¥6,943 (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 53.9% 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¥600K2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.600.700.800.902015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

88%90%92%95%98%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

80K82K84K86K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202485,881¥37.1B¥34.9B¥11.3B0.8095.8%—
FY202385,856¥37.3B¥35.8B¥12.2B0.8093.3%—
FY202285,619¥40.0B¥35.5B¥13.8B0.8287.6%—
FY202184,980¥36.2B¥33.2B¥10.4B0.8489.2%—
FY202084,511¥45.8B¥32.1B¥10.0B0.8792.6%—
FY201983,725¥28.9B¥27.7B¥11.1B0.8792.4%—
FY201883,151¥28.0B¥27.0B¥11.3B0.8689.4%—
FY201782,705¥26.7B¥26.2B¥11.0B0.8691.5%—
FY201682,012¥28.1B¥25.8B¥10.2B0.8591.9%—
FY201581,094¥27.5B¥24.7B¥10.1B0.8589.6%—

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)