Kato City finances

兵庫県加東市の財政

City Hyogo Prefecture, Japan Population 39,413 Area 157.55 km² FY2024 settlement of accounts
Total spending
¥25.6B
Per resident ¥649,286
Local bonds outstanding
¥26.3B
Per resident ¥666,943
Reserve funds
¥12.3B
Per resident ¥311,379
Fiscal strength index
0.62
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.62
#493 of 1718 in Japan · #21 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
92.6%
#1003 of 1741 in Japan · #16 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 residentWorse than peers
¥666,943
#1084 of 1741 in Japan · #32 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
¥311,379
#736 of 1741 in Japan · #12 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
39.0%
#787 of 1741 in Japan · #28 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
43.3%
#344 of 1718 in Japan · #7 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 ¥26.1B · per resident ¥662,326

Local taxes 26.0%Shared taxes and grants 8.2%Local allocation tax 19.3%National subsidies 15.7%Prefectural subsidies 6.9%Borrowing (local bonds) 11.0%Donations 2.5%Other 10.5%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥6.8B¥171,98926.0%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥2.1B¥54,1508.2%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥5.0B¥127,80119.3%
National subsidies
National treasury disbursements for specific programs
¥4.1B¥103,75315.7%
Prefectural subsidies
Prefectural disbursements for specific programs
¥1.8B¥45,5076.9%
Borrowing (local bonds)
New borrowing during the year
¥2.9B¥73,11811.0%
Donations
Including hometown tax (furusato nozei)
¥659M¥16,7262.5%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥2.7B¥69,28110.5%

Hometown tax (furusato nozei) donations received in FY2024: ¥650M

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
¥8.4B¥212,343¥204,71332.7%
Education
Schools, libraries, community centers, sports facilities
¥5.7B¥143,643¥65,18022.1%
General administration
Office management, tax collection, family registers, elections
¥3.1B¥77,734¥95,25712.0%
Debt service
Repayment of principal and interest on local bonds
¥2.3B¥58,851¥55,6099.1%
Health & sanitation
Health checks, vaccinations, waste disposal
¥1.9B¥47,733¥53,6197.4%
Public works
Roads, bridges, parks, sewers, public housing
¥1.7B¥43,172¥56,1096.6%
Fire & emergency¥1.0B¥25,835¥24,6924.0%
Agriculture, forestry & fisheries¥802M¥20,354¥24,4983.1%
Commerce & tourism
Business attraction, shopping streets, tourism
¥499M¥12,661¥15,9792.0%
Assembly¥164M¥4,160¥4,5580.6%
Disaster recovery¥72M¥1,821¥1,5780.3%
Labor¥39M¥979¥4810.2%

Welfare spending

Children
¥4.2B
Per resident ¥105,581 (median ¥74,813)
Elderly
¥1.4B
Per resident ¥35,912 (median ¥44,208)
Social welfare
¥2.4B
Per resident ¥62,035 (median ¥69,722)
Public assistance
¥347M
Per resident ¥8,813 (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 41.3% 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¥600K¥800K2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.400.500.600.700.802015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

82%85%88%90%92%95%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

39K40K40K40K40K40K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202439,413¥25.6B¥26.3B¥12.3B0.6292.6%—
FY202339,681¥25.4B¥25.6B¥13.4B0.6391.1%—
FY202239,719¥22.7B¥23.7B¥14.5B0.6488.7%—
FY202139,842¥25.8B¥23.7B¥14.5B0.6784.8%—
FY202040,265¥24.3B¥21.8B¥14.2B0.6988.6%—
FY201940,348¥18.5B¥22.2B¥13.7B0.6988.9%—
FY201840,187¥19.1B¥22.6B¥13.7B0.6987.2%—
FY201740,296¥20.1B¥21.9B¥13.5B0.7087.6%—
FY201640,329¥19.4B¥20.5B¥13.0B0.7285.5%—
FY201539,974¥18.1B¥19.4B¥12.6B0.7384.6%—

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)