Yao City finances

大阪府八尾市の財政

City Osaka Prefecture, Japan Population 259,158 Area 41.72 km² FY2024 settlement of accounts
Total spending
¥124.3B
Per resident ¥479,734
Local bonds outstanding
¥84.2B
Per resident ¥324,735
Reserve funds
¥15.0B
Per resident ¥57,967
Fiscal strength index
0.69
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.69
#373 of 1718 in Japan · #15 of 43 in the prefecture (highest first)
Median of similar municipalities 0.81
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
98.5%
#1615 of 1741 in Japan · #29 of 43 in the prefecture (lowest first)
Median of similar municipalities 94.9%
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
¥324,735
#404 of 1741 in Japan · #26 of 43 in the prefecture (lowest first)
Median of similar municipalities ¥321,738
What this means

Outstanding local government bonds at fiscal year-end divided by the population.

Reserve funds per residentWorse than peers
¥57,967
#1654 of 1741 in Japan · #42 of 43 in the prefecture (highest first)
Median of similar municipalities ¥70,642
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
37.9%
#831 of 1741 in Japan · #23 of 43 in the prefecture (highest first)
Median of similar municipalities 47.6%
What this means

The share of revenue the municipality raises itself: taxes, fees, charges and similar.

Fiscal adjustment fund ratio
12.4%
#1494 of 1718 in Japan · #35 of 43 in the prefecture (highest first)
Median of similar municipalities 12.5%
What this means

The freely usable reserve (fiscal adjustment fund) as a percentage of standard annual revenue. Around 10–20% is considered comfortable.

Revenue ¥126.6B · per resident ¥488,497

Local taxes 31.7%Shared taxes and grants 8.4%Local allocation tax 14.2%National subsidies 27.7%Prefectural subsidies 8.4%Borrowing (local bonds) 3.3%Donations 1.7%Other 4.5%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥40.1B¥154,70431.7%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥10.6B¥40,8238.4%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥18.0B¥69,49414.2%
National subsidies
National treasury disbursements for specific programs
¥35.1B¥135,54727.7%
Prefectural subsidies
Prefectural disbursements for specific programs
¥10.7B¥41,2578.4%
Borrowing (local bonds)
New borrowing during the year
¥4.2B¥16,3203.3%
Donations
Including hometown tax (furusato nozei)
¥2.2B¥8,3711.7%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥5.7B¥21,9814.5%

Hometown tax (furusato nozei) donations received in FY2024: ¥2.1B

Spending by function per resident

This municipalityMedian of cities with 200,000+ people (91)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥69.7B¥268,844¥199,78756.0%
Education
Schools, libraries, community centers, sports facilities
¥11.2B¥43,231¥52,0009.0%
Health & sanitation
Health checks, vaccinations, waste disposal
¥9.9B¥38,149¥36,7888.0%
Public works
Roads, bridges, parks, sewers, public housing
¥9.8B¥37,771¥41,6927.9%
General administration
Office management, tax collection, family registers, elections
¥9.7B¥37,577¥43,8137.8%
Debt service
Repayment of principal and interest on local bonds
¥8.8B¥34,102¥33,0337.1%
Fire & emergency¥3.1B¥11,974¥13,6942.5%
Commerce & tourism
Business attraction, shopping streets, tourism
¥1.2B¥4,775¥7,2011.0%
Assembly¥467M¥1,802¥1,8730.4%
Agriculture, forestry & fisheries¥205M¥791¥4,1500.2%
Labor¥186M¥717¥5440.1%

Welfare spending

Children
¥23.7B
Per resident ¥91,443 (median ¥78,428)
Elderly
¥10.0B
Per resident ¥38,497 (median ¥34,482)
Social welfare
¥20.7B
Per resident ¥79,857 (median ¥60,747)
Public assistance
¥15.3B
Per resident ¥59,043 (median ¥29,092)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 63.9% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥100K¥200K¥300K¥400K2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥200K¥400K¥600K2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.650.700.750.800.852015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

258K260K262K265K268K270K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY2024259,158¥124.3B¥84.2B¥15.0B0.6998.5%—
FY2023260,752¥122.0B¥88.4B¥13.8B0.70100.6%—
FY2022261,998¥122.7B¥92.2B¥12.8B0.7198.6%—
FY2021263,693¥121.9B¥95.0B¥11.2B0.7296.6%—
FY2020265,269¥134.2B¥95.6B¥9.8B0.74100.6%—
FY2019266,349¥100.5B¥97.2B¥8.6B0.75100.4%—
FY2018266,943¥101.0B¥97.6B¥8.3B0.7699.5%—
FY2017267,642¥98.6B¥94.9B¥8.2B0.76100.8%—
FY2016268,457¥95.4B¥94.6B¥8.5B0.75101.0%—
FY2015268,965¥106.8B¥95.5B¥9.0B0.7498.8%—

Similar-sized cities in Osaka Prefecture

All municipalities in Osaka 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)