Kasai City finances

兵庫県加西市の財政

City Hyogo Prefecture, Japan Population 41,455 Area 150.98 km² FY2024 settlement of accounts
Total spending
¥26.3B
Per resident ¥633,777
Local bonds outstanding
¥17.1B
Per resident ¥412,760
Reserve funds
¥12.3B
Per resident ¥296,693
Fiscal strength index
0.63
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.63
#466 of 1718 in Japan · #19 of 41 in the prefecture (highest first)
Median of similar municipalities 0.46
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
95.7%
#1387 of 1741 in Japan · #30 of 41 in the prefecture (lowest first)
Median of similar municipalities 93.6%
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
¥412,760
#631 of 1741 in Japan · #14 of 41 in the prefecture (lowest first)
Median of similar municipalities ¥533,835
What this means

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

Reserve funds per residentBetter than peers
¥296,693
#765 of 1741 in Japan · #14 of 41 in the prefecture (highest first)
Median of similar municipalities ¥215,241
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
52.9%
#200 of 1741 in Japan · #5 of 41 in the prefecture (highest first)
Median of similar municipalities 36.6%
What this means

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

Fiscal adjustment fund ratioBetter than peers
34.5%
#516 of 1718 in Japan · #13 of 41 in the prefecture (highest first)
Median of similar municipalities 22.8%
What this means

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

Revenue ¥26.6B · per resident ¥640,539

Local taxes 25.3%Shared taxes and grants 7.5%Local allocation tax 16.5%National subsidies 12.3%Prefectural subsidies 6.5%Borrowing (local bonds) 4.3%Donations 20.7%Other 6.8%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥6.7B¥162,28225.3%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥2.0B¥48,3527.5%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥4.4B¥105,62416.5%
National subsidies
National treasury disbursements for specific programs
¥3.3B¥79,01512.3%
Prefectural subsidies
Prefectural disbursements for specific programs
¥1.7B¥41,6296.5%
Borrowing (local bonds)
New borrowing during the year
¥1.1B¥27,2804.3%
Donations
Including hometown tax (furusato nozei)
¥5.5B¥132,65720.7%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.8B¥43,7006.8%

Hometown tax (furusato nozei) donations received in FY2024: ¥5.5B

Spending by function per resident

This municipalityMedian of cities with 30,000–50,000 people (175)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥7.8B¥187,135¥204,71329.5%
General administration
Office management, tax collection, family registers, elections
¥6.6B¥158,732¥95,25725.0%
Education
Schools, libraries, community centers, sports facilities
¥3.1B¥75,507¥65,18011.9%
Health & sanitation
Health checks, vaccinations, waste disposal
¥2.5B¥60,049¥53,6199.5%
Public works
Roads, bridges, parks, sewers, public housing
¥1.8B¥42,310¥56,1096.7%
Debt service
Repayment of principal and interest on local bonds
¥1.7B¥41,507¥55,6096.5%
Agriculture, forestry & fisheries¥1.2B¥28,536¥24,4984.5%
Fire & emergency¥798M¥19,249¥24,6923.0%
Commerce & tourism
Business attraction, shopping streets, tourism
¥636M¥15,351¥15,9792.4%
Assembly¥170M¥4,092¥4,5580.6%
Labor¥54M¥1,292¥4810.2%
Disaster recovery¥716,000¥17¥1,5780.0%

Welfare spending

Children
¥3.1B
Per resident ¥75,069 (median ¥74,813)
Elderly
¥1.7B
Per resident ¥42,024 (median ¥44,208)
Social welfare
¥2.5B
Per resident ¥61,366 (median ¥69,722)
Public assistance
¥360M
Per resident ¥8,676 (median ¥15,038)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 40.2% 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¥200K¥400K¥600K¥800K2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.400.500.600.702015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

88%90%92%95%98%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

41K42K43K44K45K46K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202441,455¥26.3B¥17.1B¥12.3B0.6395.7%—
FY202341,944¥27.0B¥17.6B¥11.2B0.6396.8%—
FY202242,265¥27.2B¥18.6B¥10.2B0.6394.9%—
FY202142,721¥27.9B¥19.7B¥8.4B0.6590.4%—
FY202043,482¥30.6B¥20.2B¥5.4B0.6693.9%—
FY201944,080¥22.5B¥19.9B¥3.6B0.6693.8%—
FY201844,494¥18.6B¥19.4B¥3.1B0.6591.8%—
FY201744,649¥19.6B¥19.7B¥3.1B0.6492.5%—
FY201645,099¥20.2B¥19.4B¥3.1B0.6494.4%—
FY201545,345¥20.7B¥18.8B¥3.6B0.6387.8%—

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)