Yawata City finances

京都府八幡市の財政

City Kyoto Prefecture, Japan Population 68,598 Area 24.35 km² FY2024 settlement of accounts
Total spending
¥29.8B
Per resident ¥434,591
Local bonds outstanding
¥26.1B
Per resident ¥381,194
Reserve funds
¥6.1B
Per resident ¥88,700
Fiscal strength index
0.64
Closer to 1.0 = more self-funded

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

Fiscal strength index
0.64
#447 of 1718 in Japan · #9 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
101.8%
#1728 of 1741 in Japan · #25 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 resident
¥381,194
#545 of 1741 in Japan · #7 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
¥88,700
#1494 of 1741 in Japan · #20 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
41.0%
#674 of 1741 in Japan · #10 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
12.9%
#1463 of 1718 in Japan · #20 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 ¥30.5B · per resident ¥445,155

Local taxes 32.0%Shared taxes and grants 8.7%Local allocation tax 18.3%National subsidies 21.9%Prefectural subsidies 7.6%Borrowing (local bonds) 2.5%Donations 0.0%Other 9.0%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥9.8B¥142,34732.0%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥2.6B¥38,5288.7%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥5.6B¥81,34718.3%
National subsidies
National treasury disbursements for specific programs
¥6.7B¥97,67421.9%
Prefectural subsidies
Prefectural disbursements for specific programs
¥2.3B¥34,0167.6%
Borrowing (local bonds)
New borrowing during the year
¥754M¥10,9842.5%
Donations
Including hometown tax (furusato nozei)
¥14M¥1990.0%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥2.7B¥40,0599.0%

Hometown tax (furusato nozei) donations received in FY2024: ¥6M

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
¥15.3B¥223,586¥194,51751.4%
Education
Schools, libraries, community centers, sports facilities
¥3.3B¥47,765¥57,05811.0%
General administration
Office management, tax collection, family registers, elections
¥3.1B¥44,803¥69,05310.3%
Debt service
Repayment of principal and interest on local bonds
¥2.5B¥35,955¥38,6838.3%
Health & sanitation
Health checks, vaccinations, waste disposal
¥2.3B¥33,532¥39,9137.7%
Public works
Roads, bridges, parks, sewers, public housing
¥1.6B¥23,958¥44,1775.5%
Fire & emergency¥1.0B¥14,932¥17,6233.4%
Assembly¥282M¥4,104¥3,3390.9%
Agriculture, forestry & fisheries¥214M¥3,123¥9,0050.7%
Commerce & tourism
Business attraction, shopping streets, tourism
¥169M¥2,466¥8,6410.6%
Labor¥25M¥367¥4580.1%

Welfare spending

Children
¥5.6B
Per resident ¥81,950 (median ¥77,676)
Elderly
¥2.6B
Per resident ¥37,753 (median ¥34,812)
Social welfare
¥4.5B
Per resident ¥64,896 (median ¥63,964)
Public assistance
¥2.7B
Per resident ¥38,985 (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 63.2% 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

0.620.650.680.700.732015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

85%90%95%100%105%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

68K69K70K71K72K73K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202468,598¥29.8B¥26.1B¥6.1B0.64101.8%—
FY202369,219¥30.6B¥27.8B¥6.5B0.6396.8%—
FY202269,469¥34.9B¥28.6B¥7.0B0.6796.2%—
FY202169,952¥30.2B¥26.3B¥8.1B0.7091.5%—
FY202070,398¥36.4B¥27.1B¥6.9B0.7299.0%—
FY201970,969¥25.6B¥24.8B¥7.0B0.7099.6%—
FY201871,366¥25.6B¥26.1B¥7.3B0.6995.0%—
FY201771,745¥25.9B¥26.7B¥6.1B0.6997.7%—
FY201672,144¥27.4B¥27.6B¥6.1B0.7099.7%—
FY201572,589¥27.0B¥26.8B¥7.0B0.7094.7%—

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)