Joyo City finances

京都府城陽市の財政

City Kyoto Prefecture, Japan Population 73,321 Area 32.71 km² FY2024 settlement of accounts
Total spending
¥34.0B
Per resident ¥463,040
Local bonds outstanding
¥39.3B
Per resident ¥535,478
Reserve funds
¥4.7B
Per resident ¥64,578
Fiscal strength index
0.59
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.59
#549 of 1718 in Japan · #11 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 ratioWorse than peers
99.9%
#1702 of 1741 in Japan · #23 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
¥535,478
#875 of 1741 in Japan · #13 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 residentWorse than peers
¥64,578
#1626 of 1741 in Japan · #24 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
37.8%
#836 of 1741 in Japan · #14 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
5.1%
#1690 of 1718 in Japan · #25 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 ¥34.2B · per resident ¥467,025

Local taxes 26.3%Shared taxes and grants 8.2%Local allocation tax 19.0%National subsidies 21.6%Prefectural subsidies 7.1%Borrowing (local bonds) 6.3%Donations 0.7%Other 10.8%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥9.0B¥122,61126.3%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥2.8B¥38,2378.2%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥6.5B¥88,90019.0%
National subsidies
National treasury disbursements for specific programs
¥7.4B¥100,79521.6%
Prefectural subsidies
Prefectural disbursements for specific programs
¥2.4B¥33,2027.1%
Borrowing (local bonds)
New borrowing during the year
¥2.1B¥29,2066.3%
Donations
Including hometown tax (furusato nozei)
¥255M¥3,4750.7%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥3.7B¥50,59810.8%

Hometown tax (furusato nozei) donations received in FY2024: ¥121M

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
¥14.4B¥196,476¥194,51742.4%
Public works
Roads, bridges, parks, sewers, public housing
¥4.7B¥63,459¥44,17713.7%
General administration
Office management, tax collection, family registers, elections
¥4.1B¥56,075¥69,05312.1%
Debt service
Repayment of principal and interest on local bonds
¥3.3B¥45,633¥38,6839.9%
Education
Schools, libraries, community centers, sports facilities
¥3.3B¥45,236¥57,0589.8%
Health & sanitation
Health checks, vaccinations, waste disposal
¥1.9B¥26,070¥39,9135.6%
Fire & emergency¥1.2B¥16,340¥17,6233.5%
Commerce & tourism
Business attraction, shopping streets, tourism
¥598M¥8,160¥8,6411.8%
Assembly¥241M¥3,281¥3,3390.7%
Agriculture, forestry & fisheries¥133M¥1,819¥9,0050.4%
Labor¥36M¥487¥4580.1%
その他¥314,000¥4¥00.0%

Welfare spending

Children
¥5.0B
Per resident ¥67,681 (median ¥77,676)
Elderly
¥3.0B
Per resident ¥40,281 (median ¥34,812)
Social welfare
¥5.1B
Per resident ¥69,173 (median ¥63,964)
Public assistance
¥1.4B
Per resident ¥19,341 (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 52.2% 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

0.580.600.630.650.682015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

85%90%95%100%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

72K74K76K78K80K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202473,321¥34.0B¥39.3B¥4.7B0.5999.9%—
FY202374,031¥33.6B¥40.4B¥4.8B0.5998.9%—
FY202274,591¥33.1B¥40.5B¥5.7B0.6397.4%—
FY202175,274¥33.9B¥40.9B¥6.5B0.6692.0%—
FY202075,734¥38.6B¥40.3B¥6.6B0.6797.0%—
FY201976,039¥28.6B¥39.8B¥6.2B0.6599.7%—
FY201876,409¥33.8B¥37.9B¥7.2B0.6493.1%—
FY201777,016¥36.7B¥36.8B¥9.0B0.6497.0%—
FY201677,602¥27.2B¥36.1B¥2.2B0.6399.8%—
FY201578,217¥26.6B¥35.1B¥2.4B0.6297.0%—

Similar-sized cities in Kyoto Prefecture

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)