Higashiosaka City finances

大阪府東大阪市の財政

City Osaka Prefecture, Japan Population 477,700 Area 61.78 km² FY2024 settlement of accounts
Total spending
¥229.8B
Per resident ¥480,952
Local bonds outstanding
¥148.3B
Per resident ¥310,357
Reserve funds
¥49.7B
Per resident ¥103,970
Fiscal strength index
0.73
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.73
#315 of 1718 in Japan · #14 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
95.2%
#1344 of 1741 in Japan · #15 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
¥310,357
#378 of 1741 in Japan · #25 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 residentBetter than peers
¥103,970
#1417 of 1741 in Japan · #25 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
40.8%
#692 of 1741 in Japan · #18 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 ratioBetter than peers
18.4%
#1190 of 1718 in Japan · #22 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 ¥234.4B · per resident ¥490,691

Local taxes 33.9%Shared taxes and grants 8.5%Local allocation tax 12.1%National subsidies 27.2%Prefectural subsidies 7.6%Borrowing (local bonds) 3.9%Donations 0.2%Other 6.7%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥79.4B¥166,28633.9%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥19.9B¥41,6548.5%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥28.4B¥59,36412.1%
National subsidies
National treasury disbursements for specific programs
¥63.8B¥133,49127.2%
Prefectural subsidies
Prefectural disbursements for specific programs
¥17.8B¥37,2197.6%
Borrowing (local bonds)
New borrowing during the year
¥9.0B¥18,8923.9%
Donations
Including hometown tax (furusato nozei)
¥539M¥1,1280.2%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥15.6B¥32,6586.7%

Hometown tax (furusato nozei) donations received in FY2024: ¥500M

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
¥125.0B¥261,664¥199,78754.4%
Education
Schools, libraries, community centers, sports facilities
¥22.6B¥47,290¥52,0009.8%
Public works
Roads, bridges, parks, sewers, public housing
¥20.7B¥43,296¥41,6929.0%
General administration
Office management, tax collection, family registers, elections
¥20.4B¥42,685¥43,8138.9%
Debt service
Repayment of principal and interest on local bonds
¥17.7B¥36,969¥33,0337.7%
Health & sanitation
Health checks, vaccinations, waste disposal
¥14.5B¥30,269¥36,7886.3%
Fire & emergency¥6.3B¥13,096¥13,6942.7%
Commerce & tourism
Business attraction, shopping streets, tourism
¥1.6B¥3,353¥7,2010.7%
Assembly¥750M¥1,571¥1,8730.3%
Labor¥200M¥418¥5440.1%
Agriculture, forestry & fisheries¥163M¥340¥4,1500.1%

Welfare spending

Children
¥35.5B
Per resident ¥74,322 (median ¥78,428)
Elderly
¥19.0B
Per resident ¥39,714 (median ¥34,482)
Social welfare
¥39.8B
Per resident ¥83,244 (median ¥60,747)
Public assistance
¥30.8B
Per resident ¥64,384 (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 59.8% 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

0.700.750.800.852015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

88%90%92%94%96%98%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

475K480K485K490K495K500K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY2024477,700¥229.8B¥148.3B¥49.7B0.7395.2%—
FY2023478,539¥225.4B¥156.4B¥42.6B0.7394.7%—
FY2022480,137¥227.5B¥166.0B¥38.7B0.7493.3%—
FY2021482,133¥229.6B¥174.5B¥33.1B0.7593.1%—
FY2020485,928¥256.1B¥182.8B¥28.1B0.7796.3%—
FY2019488,618¥204.2B¥191.2B¥26.7B0.7795.4%—
FY2018490,217¥202.5B¥192.8B¥24.0B0.7694.9%—
FY2017491,939¥199.1B¥190.5B¥22.8B0.7695.0%—
FY2016493,922¥200.0B¥189.7B¥22.1B0.7595.1%—
FY2015496,659¥205.8B¥186.5B¥24.0B0.7492.8%—

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)