Ashiya City finances

兵庫県芦屋市の財政

City Hyogo Prefecture, Japan Population 94,007 Area 18.47 km² FY2024 settlement of accounts
Total spending
¥46.3B
Per resident ¥492,698
Local bonds outstanding
¥42.5B
Per resident ¥451,982
Reserve funds
¥19.6B
Per resident ¥208,923
Fiscal strength index
1.09
1.0 or more: no ordinary allocation tax

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

Fiscal strength indexBetter than peers
1.09
#48 of 1718 in Japan · #1 of 41 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
92.7%
#1012 of 1741 in Japan · #17 of 41 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
¥451,982
#698 of 1741 in Japan · #21 of 41 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
¥208,923
#1010 of 1741 in Japan · #19 of 41 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 ratioBetter than peers
69.0%
#25 of 1741 in Japan · #1 of 41 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 ratioBetter than peers
53.1%
#231 of 1718 in Japan · #2 of 41 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 ¥48.4B · per resident ¥514,814

Local taxes 53.7%Shared taxes and grants 8.3%Local allocation tax 1.2%National subsidies 13.7%Prefectural subsidies 5.3%Borrowing (local bonds) 2.3%Donations 0.4%Other 14.9%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥26.0B¥276,71053.7%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥4.0B¥42,8308.3%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥599M¥6,3691.2%
National subsidies
National treasury disbursements for specific programs
¥6.6B¥70,70113.7%
Prefectural subsidies
Prefectural disbursements for specific programs
¥2.6B¥27,5325.3%
Borrowing (local bonds)
New borrowing during the year
¥1.1B¥12,0822.3%
Donations
Including hometown tax (furusato nozei)
¥189M¥2,0050.4%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥7.2B¥76,58314.9%

Hometown tax (furusato nozei) donations received in FY2024: ¥145M

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
¥18.0B¥191,944¥194,51739.0%
Debt service
Repayment of principal and interest on local bonds
¥6.4B¥68,364¥38,68313.9%
General administration
Office management, tax collection, family registers, elections
¥5.6B¥59,470¥69,05312.1%
Health & sanitation
Health checks, vaccinations, waste disposal
¥4.9B¥52,001¥39,91310.6%
Public works
Roads, bridges, parks, sewers, public housing
¥4.8B¥50,622¥44,17710.3%
Education
Schools, libraries, community centers, sports facilities
¥4.2B¥44,346¥57,0589.0%
Fire & emergency¥1.8B¥19,354¥17,6233.9%
Assembly¥393M¥4,182¥3,3390.8%
Commerce & tourism
Business attraction, shopping streets, tourism
¥166M¥1,763¥8,6410.4%
Agriculture, forestry & fisheries¥31M¥331¥9,0050.1%
Labor¥28M¥298¥4580.1%
Disaster recovery¥2M¥22¥810.0%

Welfare spending

Children
¥7.0B
Per resident ¥74,047 (median ¥77,676)
Elderly
¥3.7B
Per resident ¥39,478 (median ¥34,812)
Social welfare
¥5.9B
Per resident ¥62,599 (median ¥63,964)
Public assistance
¥1.5B
Per resident ¥15,777 (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 55.2% 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¥200K¥400K¥600K2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.600.801.001.202015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

80%90%100%110%120%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

94K95K96K97K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202494,007¥46.3B¥42.5B¥19.6B1.0992.7%—
FY202394,780¥43.6B¥47.5B¥20.2B1.0594.6%—
FY202295,378¥45.7B¥50.3B¥18.7B1.0494.6%—
FY202195,430¥44.2B¥52.0B¥15.0B1.0292.0%—
FY202095,616¥54.9B¥53.3B¥13.5B1.0296.9%—
FY201995,775¥40.2B¥50.5B¥13.1B1.0196.3%—
FY201896,020¥43.2B¥52.6B¥12.7B0.99102.9%—
FY201796,373¥45.9B¥53.0B¥12.6B0.97112.6%—
FY201696,246¥44.1B¥55.0B¥15.1B0.9599.2%—
FY201596,748¥48.7B¥58.2B¥13.8B0.9393.7%—

Similar-sized cities in Hyogo Prefecture

All municipalities in Hyogo 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)