Aioi City finances

兵庫県相生市の財政

City Hyogo Prefecture, Japan Population 27,058 Area 90.40 km² FY2024 settlement of accounts
Total spending
¥14.2B
Per resident ¥526,572
Local bonds outstanding
¥10.1B
Per resident ¥373,707
Reserve funds
¥3.2B
Per resident ¥116,533
Fiscal strength index
0.53
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.53
#665 of 1718 in Japan · #23 of 41 in the prefecture (highest first)
Median of similar municipalities 0.36
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
93.9%
#1182 of 1741 in Japan · #24 of 41 in the prefecture (lowest first)
Median of similar municipalities 93.7%
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
¥373,707
#528 of 1741 in Japan · #13 of 41 in the prefecture (lowest first)
Median of similar municipalities ¥704,569
What this means

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

Reserve funds per residentWorse than peers
¥116,533
#1353 of 1741 in Japan · #31 of 41 in the prefecture (highest first)
Median of similar municipalities ¥300,303
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
40.8%
#689 of 1741 in Japan · #21 of 41 in the prefecture (highest first)
Median of similar municipalities 33.3%
What this means

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

Fiscal adjustment fund ratioWorse than peers
20.1%
#1094 of 1718 in Japan · #26 of 41 in the prefecture (highest first)
Median of similar municipalities 24.0%
What this means

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

Revenue ¥14.9B · per resident ¥549,364

Local taxes 32.0%Shared taxes and grants 7.8%Local allocation tax 24.5%National subsidies 15.4%Prefectural subsidies 6.3%Borrowing (local bonds) 5.3%Donations 0.6%Other 8.2%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥4.8B¥175,82532.0%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥1.2B¥42,5837.8%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥3.6B¥134,42124.5%
National subsidies
National treasury disbursements for specific programs
¥2.3B¥84,46015.4%
Prefectural subsidies
Prefectural disbursements for specific programs
¥935M¥34,5706.3%
Borrowing (local bonds)
New borrowing during the year
¥792M¥29,2815.3%
Donations
Including hometown tax (furusato nozei)
¥93M¥3,4350.6%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.2B¥44,7898.2%

Hometown tax (furusato nozei) donations received in FY2024: ¥91M

Spending by function per resident

This municipalityMedian of cities under 30,000 people (128)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥5.3B¥197,419¥237,42037.5%
General administration
Office management, tax collection, family registers, elections
¥1.8B¥67,547¥155,07812.8%
Health & sanitation
Health checks, vaccinations, waste disposal
¥1.6B¥59,345¥73,46711.3%
Public works
Roads, bridges, parks, sewers, public housing
¥1.5B¥56,981¥68,44010.8%
Education
Schools, libraries, community centers, sports facilities
¥1.5B¥55,423¥73,02310.5%
Debt service
Repayment of principal and interest on local bonds
¥1.2B¥44,731¥81,9068.5%
Fire & emergency¥529M¥19,541¥33,1213.7%
Agriculture, forestry & fisheries¥378M¥13,972¥34,5912.7%
Assembly¥156M¥5,782¥6,3191.1%
Commerce & tourism
Business attraction, shopping streets, tourism
¥123M¥4,530¥23,3010.9%
Labor¥27M¥1,000¥6890.2%
Disaster recovery¥8M¥299¥3,0780.1%

Welfare spending

Children
¥1.7B
Per resident ¥64,368 (median ¥72,929)
Elderly
¥1.2B
Per resident ¥45,489 (median ¥56,121)
Social welfare
¥1.9B
Per resident ¥70,227 (median ¥80,674)
Public assistance
¥469M
Per resident ¥17,332 (median ¥18,406)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 48.3% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥200K¥400K¥600K2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥250K¥500K¥750K¥1.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.300.400.500.602015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

27K28K29K30K31K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202427,058¥14.2B¥10.1B¥3.2B0.5393.9%—
FY202327,468¥14.3B¥10.5B¥2.8B0.5298.9%—
FY202227,974¥14.3B¥11.3B¥3.1B0.5399.1%—
FY202128,410¥14.3B¥12.1B¥3.2B0.5592.0%—
FY202028,804¥16.1B¥12.7B¥2.7B0.5799.2%—
FY201929,215¥13.0B¥13.5B¥2.8B0.5899.4%—
FY201829,666¥12.3B¥14.0B¥3.0B0.5798.7%—
FY201730,107¥12.8B¥14.9B¥3.1B0.5698.8%—
FY201630,264¥13.4B¥15.2B¥3.2B0.5598.7%—
FY201530,453¥16.4B¥15.7B¥3.4B0.5595.9%—

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)