Tamano City finances

岡山県玉野市の財政

City Okayama Prefecture, Japan Population 54,130 Area 103.44 km² FY2024 settlement of accounts
Total spending
¥27.3B
Per resident ¥503,424
Local bonds outstanding
¥17.7B
Per resident ¥327,586
Reserve funds
¥12.1B
Per resident ¥223,805
Fiscal strength index
0.51
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.51
#706 of 1718 in Japan · #8 of 27 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
94.0%
#1197 of 1741 in Japan · #22 of 27 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 residentBetter than peers
¥327,586
#415 of 1741 in Japan · #1 of 27 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
¥223,805
#964 of 1741 in Japan · #23 of 27 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 ratioWorse than peers
40.5%
#708 of 1741 in Japan · #6 of 27 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
51.1%
#252 of 1718 in Japan · #10 of 27 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 ¥28.2B · per resident ¥521,397

Local taxes 26.2%Shared taxes and grants 8.1%Local allocation tax 27.5%National subsidies 13.6%Prefectural subsidies 5.3%Borrowing (local bonds) 5.1%Donations 1.8%Other 12.5%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥7.4B¥136,47026.2%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥2.3B¥42,1658.1%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥7.8B¥143,18727.5%
National subsidies
National treasury disbursements for specific programs
¥3.8B¥70,66213.6%
Prefectural subsidies
Prefectural disbursements for specific programs
¥1.5B¥27,8275.3%
Borrowing (local bonds)
New borrowing during the year
¥1.4B¥26,5345.1%
Donations
Including hometown tax (furusato nozei)
¥499M¥9,2201.8%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥3.5B¥65,33212.5%

Hometown tax (furusato nozei) donations received in FY2024: ¥474M

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
¥10.2B¥188,994¥194,51737.5%
General administration
Office management, tax collection, family registers, elections
¥5.2B¥96,073¥69,05319.1%
Health & sanitation
Health checks, vaccinations, waste disposal
¥2.6B¥48,398¥39,9139.6%
Education
Schools, libraries, community centers, sports facilities
¥2.6B¥48,024¥57,0589.5%
Debt service
Repayment of principal and interest on local bonds
¥2.3B¥42,179¥38,6838.4%
Public works
Roads, bridges, parks, sewers, public housing
¥2.1B¥37,959¥44,1777.5%
Fire & emergency¥1.1B¥20,755¥17,6234.1%
Agriculture, forestry & fisheries¥525M¥9,694¥9,0051.9%
Assembly¥255M¥4,712¥3,3390.9%
Commerce & tourism
Business attraction, shopping streets, tourism
¥251M¥4,638¥8,6410.9%
Labor¥104M¥1,930¥4580.4%
Disaster recovery¥4M¥69¥810.0%

Welfare spending

Children
¥2.9B
Per resident ¥54,072 (median ¥77,676)
Elderly
¥2.7B
Per resident ¥49,037 (median ¥34,812)
Social welfare
¥3.7B
Per resident ¥68,550 (median ¥63,964)
Public assistance
¥938M
Per resident ¥17,328 (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 50.4% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥100K¥200K¥300K¥400K2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥200K¥400K¥600K2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.500.550.600.650.702015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

54K56K58K60K62K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202454,130¥27.3B¥17.7B¥12.1B0.5194.0%—
FY202354,946¥26.0B¥18.5B¥9.8B0.5295.1%—
FY202255,721¥26.6B¥19.8B¥8.1B0.5590.7%—
FY202156,799¥25.7B¥20.1B¥6.6B0.5687.8%—
FY202057,921¥31.3B¥20.7B¥5.5B0.5891.3%—
FY201958,834¥23.7B¥20.4B¥4.6B0.5790.5%—
FY201859,633¥22.7B¥20.7B¥3.7B0.5895.4%—
FY201760,458¥22.6B¥21.3B¥2.8B0.5894.6%—
FY201661,226¥23.0B¥22.1B¥2.4B0.5898.1%—
FY201561,945¥24.1B¥22.2B¥2.0B0.5794.9%—

Similar-sized cities in Okayama Prefecture

All municipalities in Okayama 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)