Gotsu City finances

島根県江津市の財政

City Shimane Prefecture, Japan Population 21,202 Area 268.24 km² FY2024 settlement of accounts
Total spending
¥18.0B
Per resident ¥848,245
Local bonds outstanding
¥16.6B
Per resident ¥784,864
Reserve funds
¥6.6B
Per resident ¥311,036
Fiscal strength index
0.34
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.34
#1085 of 1718 in Japan · #6 of 19 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 · #13 of 19 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 residentWorse than peers
¥784,864
#1224 of 1741 in Japan · #5 of 19 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 resident
¥311,036
#737 of 1741 in Japan · #11 of 19 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 ratioWorse than peers
28.9%
#1326 of 1741 in Japan · #6 of 19 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
7.0%
#1661 of 1718 in Japan · #17 of 19 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 ¥18.8B · per resident ¥885,038

Local taxes 15.0%Shared taxes and grants 5.0%Local allocation tax 37.1%National subsidies 14.0%Prefectural subsidies 5.7%Borrowing (local bonds) 9.3%Donations 2.6%Other 11.3%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥2.8B¥132,56815.0%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥942M¥44,4125.0%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥7.0B¥328,57737.1%
National subsidies
National treasury disbursements for specific programs
¥2.6B¥123,89714.0%
Prefectural subsidies
Prefectural disbursements for specific programs
¥1.1B¥50,7705.7%
Borrowing (local bonds)
New borrowing during the year
¥1.7B¥82,0299.3%
Donations
Including hometown tax (furusato nozei)
¥479M¥22,5712.6%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥2.1B¥100,21511.3%

Hometown tax (furusato nozei) donations received in FY2024: ¥423M

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
¥5.7B¥270,254¥237,42031.9%
General administration
Office management, tax collection, family registers, elections
¥3.3B¥156,449¥155,07818.4%
Health & sanitation
Health checks, vaccinations, waste disposal
¥2.1B¥99,003¥73,46711.7%
Debt service
Repayment of principal and interest on local bonds
¥2.0B¥94,269¥81,90611.1%
Public works
Roads, bridges, parks, sewers, public housing
¥1.6B¥76,222¥68,4409.0%
Education
Schools, libraries, community centers, sports facilities
¥1.4B¥64,957¥73,0237.7%
Agriculture, forestry & fisheries¥688M¥32,449¥34,5913.8%
Fire & emergency¥633M¥29,842¥33,1213.5%
Commerce & tourism
Business attraction, shopping streets, tourism
¥277M¥13,076¥23,3011.5%
Assembly¥135M¥6,362¥6,3190.7%
Disaster recovery¥78M¥3,664¥3,0780.4%
Labor¥36M¥1,698¥6890.2%

Welfare spending

Children
¥2.1B
Per resident ¥98,667 (median ¥72,929)
Elderly
¥1.4B
Per resident ¥64,349 (median ¥56,121)
Social welfare
¥2.0B
Per resident ¥93,251 (median ¥80,674)
Public assistance
¥297M
Per resident ¥13,986 (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 42.7% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥250K¥500K¥750K¥1.0M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

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

Fiscal strength index

0.330.340.350.360.372015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

21K22K23K24K25K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202421,202¥18.0B¥16.6B¥6.6B0.3493.9%—
FY202321,751¥17.2B¥16.8B¥6.2B0.3496.2%—
FY202222,134¥17.0B¥18.6B¥6.2B0.3392.7%—
FY202122,493¥17.8B¥19.5B¥5.4B0.3489.7%—
FY202023,005¥19.7B¥21.1B¥5.4B0.3592.4%—
FY201923,442¥17.2B¥20.5B¥5.5B0.3593.9%—
FY201823,664¥15.0B¥21.1B¥5.8B0.3496.6%—
FY201723,944¥15.0B¥21.9B¥5.5B0.3495.5%—
FY201624,319¥16.5B¥22.6B¥5.2B0.3394.4%—
FY201524,685¥17.2B¥22.4B¥4.8B0.3391.7%—

Similar-sized cities in Shimane Prefecture

All municipalities in Shimane 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)