Matsubara City finances

大阪府松原市の財政

City Osaka Prefecture, Japan Population 116,259 Area 16.66 km² FY2024 settlement of accounts
Total spending
¥53.1B
Per resident ¥456,682
Local bonds outstanding
¥34.2B
Per resident ¥294,348
Reserve funds
¥9.4B
Per resident ¥81,179
Fiscal strength index
0.58
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.58
#574 of 1718 in Japan · #30 of 43 in the prefecture (highest first)
Median of similar municipalities 0.74
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
98.7%
#1630 of 1741 in Japan · #32 of 43 in the prefecture (lowest first)
Median of similar municipalities 93.8%
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 residentBetter than peers
¥294,348
#331 of 1741 in Japan · #21 of 43 in the prefecture (lowest first)
Median of similar municipalities ¥314,264
What this means

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

Reserve funds per residentWorse than peers
¥81,179
#1538 of 1741 in Japan · #35 of 43 in the prefecture (highest first)
Median of similar municipalities ¥104,054
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
33.3%
#1067 of 1741 in Japan · #37 of 43 in the prefecture (highest first)
Median of similar municipalities 46.5%
What this means

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

Fiscal adjustment fund ratioBetter than peers
24.3%
#880 of 1718 in Japan · #16 of 43 in the prefecture (highest first)
Median of similar municipalities 15.8%
What this means

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

Revenue ¥54.0B · per resident ¥464,760

Local taxes 27.6%Shared taxes and grants 8.1%Local allocation tax 19.0%National subsidies 27.1%Prefectural subsidies 8.2%Borrowing (local bonds) 4.3%Donations 0.9%Other 4.9%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥14.9B¥128,08827.6%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥4.4B¥37,4548.1%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥10.3B¥88,25119.0%
National subsidies
National treasury disbursements for specific programs
¥14.6B¥125,94127.1%
Prefectural subsidies
Prefectural disbursements for specific programs
¥4.4B¥38,0998.2%
Borrowing (local bonds)
New borrowing during the year
¥2.3B¥20,0984.3%
Donations
Including hometown tax (furusato nozei)
¥480M¥4,1320.9%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥2.6B¥22,6974.9%

Hometown tax (furusato nozei) donations received in FY2024: ¥288M

Spending by function per resident

This municipalityMedian of cities with 100,000–200,000 people (144)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥30.0B¥258,331¥195,91456.6%
General administration
Office management, tax collection, family registers, elections
¥5.4B¥46,172¥58,20710.1%
Education
Schools, libraries, community centers, sports facilities
¥4.8B¥41,097¥56,5279.0%
Debt service
Repayment of principal and interest on local bonds
¥3.7B¥31,599¥33,4736.9%
Health & sanitation
Health checks, vaccinations, waste disposal
¥3.1B¥26,668¥37,8575.8%
Public works
Roads, bridges, parks, sewers, public housing
¥2.9B¥25,283¥42,5495.5%
Fire & emergency¥1.7B¥14,596¥15,3083.2%
Commerce & tourism
Business attraction, shopping streets, tourism
¥860M¥7,395¥8,2831.6%
Assembly¥333M¥2,861¥2,5010.6%
Labor¥180M¥1,549¥5670.3%
Agriculture, forestry & fisheries¥76M¥651¥5,8150.1%
Disaster recovery¥56M¥480¥250.1%

Welfare spending

Children
¥9.6B
Per resident ¥82,216 (median ¥77,291)
Elderly
¥4.7B
Per resident ¥40,312 (median ¥33,275)
Social welfare
¥9.0B
Per resident ¥77,147 (median ¥62,541)
Public assistance
¥6.8B
Per resident ¥58,460 (median ¥20,478)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 59.9% 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

0.500.600.700.802015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

116K118K120K122K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY2024116,259¥53.1B¥34.2B¥9.4B0.5898.7%—
FY2023116,669¥50.4B¥35.4B¥7.9B0.5897.6%—
FY2022116,966¥50.3B¥37.2B¥6.4B0.5996.5%—
FY2021117,801¥49.9B¥39.4B¥4.3B0.5994.3%—
FY2020118,721¥57.9B¥41.0B¥1.8B0.60100.1%—
FY2019119,577¥45.7B¥41.8B¥1.4B0.60102.5%—
FY2018120,321¥42.4B¥40.9B¥1.8B0.60103.0%—
FY2017120,835¥44.5B¥41.8B¥2.4B0.60103.5%—
FY2016121,467¥44.7B¥42.0B¥2.0B0.60103.7%—
FY2015121,962¥42.6B¥41.1B¥2.4B0.59100.7%—

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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)