Takashima City finances

滋賀県高島市の財政

City Shiga Prefecture, Japan Population 45,190 Area 693.05 km² FY2024 settlement of accounts
Total spending
¥34.6B
Per resident ¥764,953
Local bonds outstanding
¥23.9B
Per resident ¥528,202
Reserve funds
¥14.4B
Per resident ¥319,281
Fiscal strength index
0.37
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.37
#1002 of 1718 in Japan · #18 of 19 in the prefecture (highest first)
Median of similar municipalities 0.46
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
96.7%
#1478 of 1741 in Japan · #18 of 19 in the prefecture (lowest first)
Median of similar municipalities 93.6%
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 resident
¥528,202
#859 of 1741 in Japan · #15 of 19 in the prefecture (lowest first)
Median of similar municipalities ¥533,835
What this means

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

Reserve funds per residentBetter than peers
¥319,281
#721 of 1741 in Japan · #6 of 19 in the prefecture (highest first)
Median of similar municipalities ¥215,241
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
30.0%
#1257 of 1741 in Japan · #18 of 19 in the prefecture (highest first)
Median of similar municipalities 36.6%
What this means

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

Fiscal adjustment fund ratioBetter than peers
27.9%
#735 of 1718 in Japan · #6 of 19 in the prefecture (highest first)
Median of similar municipalities 22.8%
What this means

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

Revenue ¥35.8B · per resident ¥792,302

Local taxes 16.3%Shared taxes and grants 6.7%Local allocation tax 31.9%National subsidies 13.9%Prefectural subsidies 6.5%Borrowing (local bonds) 11.0%Donations 1.7%Other 12.0%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥5.8B¥128,80816.3%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥2.4B¥53,1726.7%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥11.4B¥252,77731.9%
National subsidies
National treasury disbursements for specific programs
¥5.0B¥110,12413.9%
Prefectural subsidies
Prefectural disbursements for specific programs
¥2.3B¥51,4366.5%
Borrowing (local bonds)
New borrowing during the year
¥3.9B¥87,02811.0%
Donations
Including hometown tax (furusato nozei)
¥624M¥13,8101.7%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥4.3B¥95,14712.0%

Hometown tax (furusato nozei) donations received in FY2024: ¥606M

Spending by function per resident

This municipalityMedian of cities with 30,000–50,000 people (175)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥10.4B¥230,693¥204,71330.2%
General administration
Office management, tax collection, family registers, elections
¥5.1B¥111,778¥95,25714.6%
Education
Schools, libraries, community centers, sports facilities
¥4.5B¥99,698¥65,18013.0%
Health & sanitation
Health checks, vaccinations, waste disposal
¥3.8B¥83,835¥53,61911.0%
Public works
Roads, bridges, parks, sewers, public housing
¥3.5B¥77,874¥56,10910.2%
Debt service
Repayment of principal and interest on local bonds
¥3.5B¥77,791¥55,60910.2%
Fire & emergency¥2.0B¥43,654¥24,6925.7%
Agriculture, forestry & fisheries¥1.1B¥25,026¥24,4983.3%
Commerce & tourism
Business attraction, shopping streets, tourism
¥471M¥10,412¥15,9791.4%
Assembly¥158M¥3,504¥4,5580.5%
Labor¥31M¥688¥4810.1%

Welfare spending

Children
¥3.9B
Per resident ¥87,188 (median ¥74,813)
Elderly
¥2.2B
Per resident ¥49,332 (median ¥44,208)
Social welfare
¥3.6B
Per resident ¥79,351 (median ¥69,722)
Public assistance
¥670M
Per resident ¥14,822 (median ¥15,038)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 43.8% 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

0.300.400.500.600.702015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

44K46K48K50K52K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202445,190¥34.6B¥23.9B¥14.4B0.3796.7%—
FY202345,783¥32.2B¥23.4B¥15.2B0.3796.2%—
FY202246,394¥31.4B¥23.6B¥14.5B0.3795.7%—
FY202146,926¥31.3B¥24.4B¥14.6B0.3791.5%—
FY202047,544¥35.1B¥25.7B¥13.8B0.3894.2%—
FY201948,203¥28.1B¥26.3B¥13.5B0.3994.9%—
FY201848,963¥30.3B¥26.8B¥12.5B0.3995.8%—
FY201749,628¥28.3B¥24.8B¥12.2B0.3994.4%—
FY201650,316¥29.5B¥24.3B¥12.3B0.3991.1%—
FY201551,007¥27.6B¥24.2B¥10.5B0.4089.6%—

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)