Fukuchiyama City finances

京都府福知山市の財政

City Kyoto Prefecture, Japan Population 74,540 Area 552.54 km² FY2024 settlement of accounts
Total spending
¥49.6B
Per resident ¥665,402
Local bonds outstanding
¥44.2B
Per resident ¥593,103
Reserve funds
¥9.0B
Per resident ¥121,274
Fiscal strength index
0.52
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.52
#685 of 1718 in Japan · #15 of 26 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 · #15 of 26 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
¥593,103
#989 of 1741 in Japan · #15 of 26 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
¥121,274
#1331 of 1741 in Japan · #18 of 26 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 ratioWorse than peers
35.9%
#938 of 1741 in Japan · #16 of 26 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
14.2%
#1398 of 1718 in Japan · #19 of 26 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 ¥50.3B · per resident ¥675,158

Local taxes 23.9%Shared taxes and grants 7.2%Local allocation tax 24.2%National subsidies 16.5%Prefectural subsidies 6.7%Borrowing (local bonds) 9.5%Donations 1.1%Other 11.0%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥12.0B¥161,16523.9%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥3.6B¥48,4087.2%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥12.2B¥163,14624.2%
National subsidies
National treasury disbursements for specific programs
¥8.3B¥111,38016.5%
Prefectural subsidies
Prefectural disbursements for specific programs
¥3.4B¥45,2166.7%
Borrowing (local bonds)
New borrowing during the year
¥4.8B¥64,3799.5%
Donations
Including hometown tax (furusato nozei)
¥557M¥7,4781.1%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥5.5B¥73,98411.0%

Hometown tax (furusato nozei) donations received in FY2024: ¥518M

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
¥16.7B¥223,427¥194,51733.6%
Education
Schools, libraries, community centers, sports facilities
¥5.9B¥79,411¥57,05811.9%
Debt service
Repayment of principal and interest on local bonds
¥5.8B¥77,456¥38,68311.6%
General administration
Office management, tax collection, family registers, elections
¥5.6B¥75,314¥69,05311.3%
Health & sanitation
Health checks, vaccinations, waste disposal
¥5.5B¥74,056¥39,91311.1%
Public works
Roads, bridges, parks, sewers, public housing
¥5.2B¥69,826¥44,17710.5%
Fire & emergency¥1.8B¥23,547¥17,6233.5%
Agriculture, forestry & fisheries¥1.3B¥17,888¥9,0052.7%
Disaster recovery¥1.1B¥14,411¥812.2%
Commerce & tourism
Business attraction, shopping streets, tourism
¥458M¥6,144¥8,6410.9%
Assembly¥272M¥3,646¥3,3390.5%
Labor¥21M¥277¥4580.0%

Welfare spending

Children
¥6.7B
Per resident ¥89,497 (median ¥77,676)
Elderly
¥3.1B
Per resident ¥41,579 (median ¥34,812)
Social welfare
¥5.2B
Per resident ¥70,334 (median ¥63,964)
Public assistance
¥1.6B
Per resident ¥22,009 (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 49.6% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥200K¥400K¥600K¥800K2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥200K¥400K¥600K¥800K2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.500.550.600.650.702015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

88%90%92%95%98%100%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

74K76K78K80K82K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202474,540¥49.6B¥44.2B¥9.0B0.5296.4%—
FY202375,385¥49.9B¥45.0B¥10.0B0.5193.7%—
FY202276,075¥45.8B¥45.0B¥10.8B0.5292.8%—
FY202176,568¥44.9B¥47.3B¥11.4B0.5388.9%—
FY202077,061¥52.8B¥49.5B¥10.6B0.5492.2%—
FY201977,727¥43.7B¥49.5B¥10.9B0.5493.5%—
FY201878,379¥41.6B¥50.3B¥10.8B0.5496.5%—
FY201779,095¥40.1B¥51.1B¥10.9B0.5497.7%—
FY201679,594¥41.3B¥52.7B¥11.0B0.5496.8%—
FY201580,019¥43.0B¥53.9B¥11.1B0.5493.5%—

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All municipalities in Kyoto 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)