Nagaokakyo City finances

京都府長岡京市の財政

City Kyoto Prefecture, Japan Population 82,218 Area 19.17 km² FY2024 settlement of accounts
Total spending
¥38.2B
Per resident ¥465,213
Local bonds outstanding
¥37.9B
Per resident ¥460,667
Reserve funds
¥8.9B
Per resident ¥108,615
Fiscal strength index
0.74
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.74
#303 of 1718 in Japan · #4 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
93.3%
#1091 of 1741 in Japan · #11 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
¥460,667
#721 of 1741 in Japan · #11 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
¥108,615
#1395 of 1741 in Japan · #19 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 ratio
42.8%
#579 of 1741 in Japan · #9 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 ratioBetter than peers
22.1%
#993 of 1718 in Japan · #11 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 ¥40.3B · per resident ¥489,622

Local taxes 32.3%Shared taxes and grants 8.0%Local allocation tax 12.4%National subsidies 19.8%Prefectural subsidies 7.3%Borrowing (local bonds) 9.6%Donations 0.6%Other 10.0%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥13.0B¥157,96732.3%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥3.2B¥39,1208.0%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥5.0B¥60,86612.4%
National subsidies
National treasury disbursements for specific programs
¥8.0B¥97,11919.8%
Prefectural subsidies
Prefectural disbursements for specific programs
¥2.9B¥35,8387.3%
Borrowing (local bonds)
New borrowing during the year
¥3.9B¥47,0779.6%
Donations
Including hometown tax (furusato nozei)
¥238M¥2,8890.6%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥4.0B¥48,74710.0%

Hometown tax (furusato nozei) donations received in FY2024: ¥230M

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
¥18.1B¥220,591¥194,51747.4%
General administration
Office management, tax collection, family registers, elections
¥5.0B¥61,165¥69,05313.1%
Education
Schools, libraries, community centers, sports facilities
¥4.2B¥51,427¥57,05811.1%
Public works
Roads, bridges, parks, sewers, public housing
¥3.1B¥37,449¥44,1778.0%
Debt service
Repayment of principal and interest on local bonds
¥2.9B¥35,363¥38,6837.6%
Health & sanitation
Health checks, vaccinations, waste disposal
¥2.8B¥33,918¥39,9137.3%
Fire & emergency¥1.2B¥14,477¥17,6233.1%
Commerce & tourism
Business attraction, shopping streets, tourism
¥293M¥3,569¥8,6410.8%
Assembly¥292M¥3,549¥3,3390.8%
Labor¥152M¥1,853¥4580.4%
Agriculture, forestry & fisheries¥152M¥1,850¥9,0050.4%

Welfare spending

Children
¥6.7B
Per resident ¥81,939 (median ¥77,676)
Elderly
¥2.8B
Per resident ¥34,335 (median ¥34,812)
Social welfare
¥6.8B
Per resident ¥82,890 (median ¥63,964)
Public assistance
¥1.8B
Per resident ¥21,425 (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 50.6% 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

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

Population

80K81K82K82K82K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202482,218¥38.2B¥37.9B¥8.9B0.7493.3%—
FY202382,308¥36.5B¥36.7B¥8.9B0.7696.7%—
FY202281,946¥38.4B¥36.2B¥9.1B0.7889.1%—
FY202181,169¥35.8B¥34.3B¥8.6B0.7990.2%—
FY202081,061¥39.0B¥32.9B¥7.4B0.8294.4%—
FY201981,075¥30.4B¥32.5B¥7.3B0.8293.1%—
FY201881,262¥28.2B¥31.4B¥6.5B0.8495.1%—
FY201781,064¥28.6B¥30.2B¥6.3B0.8493.3%—
FY201680,775¥26.4B¥28.7B¥6.0B0.8499.5%—
FY201580,625¥29.0B¥28.3B¥6.2B0.8386.8%—

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)