Kyotango City finances

京都府京丹後市の財政

City Kyoto Prefecture, Japan Population 50,042 Area 501.44 km² FY2024 settlement of accounts
Total spending
¥42.4B
Per resident ¥846,832
Local bonds outstanding
¥35.9B
Per resident ¥717,778
Reserve funds
¥8.6B
Per resident ¥171,571
Fiscal strength index
0.29
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.29
#1208 of 1718 in Japan · #20 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
¥717,778
#1154 of 1741 in Japan · #18 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 residentBetter than peers
¥171,571
#1127 of 1741 in Japan · #12 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
29.3%
#1306 of 1741 in Japan · #19 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
14.5%
#1376 of 1718 in Japan · #18 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 ¥43.9B · per resident ¥877,427

Local taxes 11.7%Shared taxes and grants 5.2%Local allocation tax 35.2%National subsidies 10.3%Prefectural subsidies 6.1%Borrowing (local bonds) 13.9%Donations 5.3%Other 12.3%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥5.1B¥102,56311.7%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥2.3B¥45,5425.2%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥15.5B¥308,97635.2%
National subsidies
National treasury disbursements for specific programs
¥4.5B¥90,05810.3%
Prefectural subsidies
Prefectural disbursements for specific programs
¥2.7B¥53,9206.1%
Borrowing (local bonds)
New borrowing during the year
¥6.1B¥122,14313.9%
Donations
Including hometown tax (furusato nozei)
¥2.3B¥46,6105.3%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥5.4B¥107,61412.3%

Hometown tax (furusato nozei) donations received in FY2024: ¥2.3B

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
¥11.4B¥228,441¥194,51727.0%
General administration
Office management, tax collection, family registers, elections
¥8.8B¥174,901¥69,05320.7%
Health & sanitation
Health checks, vaccinations, waste disposal
¥5.2B¥104,354¥39,91312.3%
Education
Schools, libraries, community centers, sports facilities
¥4.6B¥91,898¥57,05810.9%
Debt service
Repayment of principal and interest on local bonds
¥4.5B¥89,185¥38,68310.5%
Public works
Roads, bridges, parks, sewers, public housing
¥3.5B¥69,419¥44,1778.2%
Agriculture, forestry & fisheries¥1.5B¥30,575¥9,0053.6%
Fire & emergency¥1.4B¥27,019¥17,6233.2%
Commerce & tourism
Business attraction, shopping streets, tourism
¥1.2B¥24,633¥8,6412.9%
Assembly¥198M¥3,955¥3,3390.5%
Disaster recovery¥115M¥2,301¥810.3%
Labor¥8M¥152¥4580.0%

Welfare spending

Children
¥3.8B
Per resident ¥75,492 (median ¥77,676)
Elderly
¥2.7B
Per resident ¥54,476 (median ¥34,812)
Social welfare
¥4.2B
Per resident ¥83,197 (median ¥63,964)
Public assistance
¥764M
Per resident ¥15,276 (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 40.2% 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¥250K¥500K¥750K¥1.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.200.300.400.500.600.702015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

85%88%90%92%95%98%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

50K52K54K56K58K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202450,042¥42.4B¥35.9B¥8.6B0.2996.4%—
FY202351,031¥38.2B¥34.2B¥9.6B0.2995.2%—
FY202251,981¥38.1B¥35.4B¥10.0B0.2994.2%—
FY202152,845¥37.4B¥36.7B¥9.9B0.2990.1%—
FY202053,674¥41.6B¥38.0B¥9.2B0.3094.3%—
FY201954,381¥34.9B¥38.8B¥9.1B0.3097.2%—
FY201855,109¥34.2B¥39.2B¥9.9B0.3095.5%—
FY201755,944¥33.7B¥39.7B¥10.4B0.3194.9%—
FY201656,821¥33.3B¥40.6B¥11.2B0.3190.1%—
FY201557,691¥34.4B¥42.3B¥10.3B0.3187.2%—

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)