Takahashi City finances

岡山県高梁市の財政

City Okayama Prefecture, Japan Population 26,020 Area 546.99 km² FY2024 settlement of accounts
Total spending
¥29.7B
Per resident ¥1,140,702
Local bonds outstanding
¥32.9B
Per resident ¥1,265,335
Reserve funds
¥6.7B
Per resident ¥258,075
Fiscal strength index
0.30
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.30
#1181 of 1718 in Japan · #17 of 27 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
96.7%
#1478 of 1741 in Japan · #25 of 27 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
¥1,265,335
#1489 of 1741 in Japan · #25 of 27 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
¥258,075
#858 of 1741 in Japan · #20 of 27 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
26.5%
#1446 of 1741 in Japan · #25 of 27 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
13.8%
#1416 of 1718 in Japan · #23 of 27 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 ¥30.8B · per resident ¥1,182,738

Local taxes 12.2%Shared taxes and grants 4.8%Local allocation tax 34.7%National subsidies 12.0%Prefectural subsidies 3.9%Borrowing (local bonds) 18.1%Donations 0.9%Other 13.4%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥3.8B¥144,63012.2%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥1.5B¥56,4584.8%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥10.7B¥410,64034.7%
National subsidies
National treasury disbursements for specific programs
¥3.7B¥141,53612.0%
Prefectural subsidies
Prefectural disbursements for specific programs
¥1.2B¥45,9983.9%
Borrowing (local bonds)
New borrowing during the year
¥5.6B¥214,53918.1%
Donations
Including hometown tax (furusato nozei)
¥287M¥11,0400.9%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥4.1B¥157,89713.4%

Hometown tax (furusato nozei) donations received in FY2024: ¥246M

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
¥7.4B¥284,050¥237,42024.9%
General administration
Office management, tax collection, family registers, elections
¥3.8B¥147,247¥155,07812.9%
Debt service
Repayment of principal and interest on local bonds
¥3.7B¥143,014¥81,90612.5%
Education
Schools, libraries, community centers, sports facilities
¥3.7B¥141,626¥73,02312.4%
Public works
Roads, bridges, parks, sewers, public housing
¥3.3B¥127,586¥68,44011.2%
Fire & emergency¥2.9B¥111,339¥33,1219.8%
Health & sanitation
Health checks, vaccinations, waste disposal
¥2.3B¥86,585¥73,4677.6%
Agriculture, forestry & fisheries¥921M¥35,415¥34,5913.1%
Commerce & tourism
Business attraction, shopping streets, tourism
¥795M¥30,566¥23,3012.7%
Disaster recovery¥673M¥25,874¥3,0782.3%
Assembly¥157M¥6,034¥6,3190.5%
Labor¥36M¥1,369¥6890.1%

Welfare spending

Children
¥2.9B
Per resident ¥109,621 (median ¥72,929)
Elderly
¥2.0B
Per resident ¥78,693 (median ¥56,121)
Social welfare
¥2.1B
Per resident ¥81,278 (median ¥80,674)
Public assistance
¥376M
Per resident ¥14,458 (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 38.0% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥500K¥1.0M¥1.5M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥500K¥1.0M¥1.5M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.250.300.350.400.452015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

26K28K30K32K34K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202426,020¥29.7B¥32.9B¥6.7B0.3096.7%—
FY202326,861¥26.1B¥31.0B¥7.5B0.3096.0%—
FY202227,650¥25.7B¥31.3B¥8.2B0.3196.2%—
FY202128,466¥26.9B¥32.3B¥8.3B0.3191.0%—
FY202029,305¥28.4B¥32.5B¥7.5B0.3294.7%—
FY201930,136¥25.5B¥32.9B¥7.5B0.3196.3%—
FY201830,648¥27.2B¥33.1B¥7.2B0.3294.5%—
FY201731,273¥23.5B¥31.7B¥7.9B0.3295.7%—
FY201631,939¥25.3B¥32.2B¥8.4B0.3294.2%—
FY201532,363¥25.4B¥31.8B¥9.2B0.3188.6%—

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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)