Ayabe City finances

京都府綾部市の財政

City Kyoto Prefecture, Japan Population 31,072 Area 347.10 km² FY2024 settlement of accounts
Total spending
¥20.3B
Per resident ¥652,690
Local bonds outstanding
¥15.4B
Per resident ¥496,144
Reserve funds
¥6.3B
Per resident ¥201,828
Fiscal strength index
0.49
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.49
#748 of 1718 in Japan · #16 of 26 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
95.9%
#1417 of 1741 in Japan · #14 of 26 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 residentBetter than peers
¥496,144
#791 of 1741 in Japan · #12 of 26 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 residentWorse than peers
¥201,828
#1023 of 1741 in Japan · #10 of 26 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
33.9%
#1032 of 1741 in Japan · #18 of 26 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 ratioWorse than peers
19.7%
#1112 of 1718 in Japan · #14 of 26 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 ¥20.3B · per resident ¥653,118

Local taxes 23.2%Shared taxes and grants 7.1%Local allocation tax 26.7%National subsidies 14.3%Prefectural subsidies 9.2%Borrowing (local bonds) 8.8%Donations 1.8%Other 9.0%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥4.7B¥151,30623.2%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥1.4B¥46,1507.1%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥5.4B¥174,50826.7%
National subsidies
National treasury disbursements for specific programs
¥2.9B¥93,15614.3%
Prefectural subsidies
Prefectural disbursements for specific programs
¥1.9B¥59,8639.2%
Borrowing (local bonds)
New borrowing during the year
¥1.8B¥57,7858.8%
Donations
Including hometown tax (furusato nozei)
¥364M¥11,7001.8%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.8B¥58,6509.0%

Hometown tax (furusato nozei) donations received in FY2024: ¥222M

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
¥7.3B¥236,080¥204,71336.2%
General administration
Office management, tax collection, family registers, elections
¥3.2B¥103,406¥95,25715.8%
Health & sanitation
Health checks, vaccinations, waste disposal
¥2.6B¥82,812¥53,61912.7%
Education
Schools, libraries, community centers, sports facilities
¥1.7B¥55,271¥65,1808.5%
Public works
Roads, bridges, parks, sewers, public housing
¥1.5B¥47,273¥56,1097.2%
Debt service
Repayment of principal and interest on local bonds
¥1.3B¥41,432¥55,6096.3%
Fire & emergency¥926M¥29,806¥24,6924.6%
Agriculture, forestry & fisheries¥787M¥25,344¥24,4983.9%
Commerce & tourism
Business attraction, shopping streets, tourism
¥425M¥13,689¥15,9792.1%
Disaster recovery¥338M¥10,889¥1,5781.7%
Assembly¥181M¥5,831¥4,5580.9%
Labor¥27M¥856¥4810.1%

Welfare spending

Children
¥3.0B
Per resident ¥95,405 (median ¥74,813)
Elderly
¥1.6B
Per resident ¥51,533 (median ¥44,208)
Social welfare
¥2.4B
Per resident ¥76,011 (median ¥69,722)
Public assistance
¥407M
Per resident ¥13,110 (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 46.1% 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

0.440.460.480.500.522015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

31K32K33K34K35K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202431,072¥20.3B¥15.4B¥6.3B0.4995.9%—
FY202331,526¥20.3B¥14.8B¥6.6B0.4891.7%—
FY202231,959¥19.1B¥14.1B¥6.3B0.4890.4%—
FY202132,384¥18.6B¥14.1B¥5.6B0.4987.5%—
FY202032,851¥20.5B¥14.4B¥4.8B0.5193.5%—
FY201933,212¥17.3B¥14.4B¥4.5B0.5193.5%—
FY201833,721¥16.8B¥14.5B¥3.9B0.5191.7%—
FY201734,046¥17.1B¥13.9B¥3.9B0.5094.1%—
FY201634,500¥16.8B¥13.4B¥4.2B0.4988.5%—
FY201534,949¥16.8B¥13.3B¥4.7B0.4887.7%—

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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)