Maniwa City finances

岡山県真庭市の財政

City Okayama Prefecture, Japan Population 40,778 Area 828.53 km² FY2024 settlement of accounts
Total spending
¥36.9B
Per resident ¥905,679
Local bonds outstanding
¥33.0B
Per resident ¥810,378
Reserve funds
¥30.5B
Per resident ¥748,118
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 0.46
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
94.2%
#1234 of 1741 in Japan · #23 of 27 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
¥810,378
#1244 of 1741 in Japan · #18 of 27 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
¥748,118
#317 of 1741 in Japan · #4 of 27 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 ratioWorse than peers
28.8%
#1331 of 1741 in Japan · #23 of 27 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
42.3%
#362 of 1718 in Japan · #13 of 27 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 ¥38.7B · per resident ¥947,856

Local taxes 12.9%Shared taxes and grants 5.3%Local allocation tax 38.9%National subsidies 9.6%Prefectural subsidies 4.6%Borrowing (local bonds) 12.8%Donations 1.2%Other 14.7%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥5.0B¥122,13212.9%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥2.0B¥50,1575.3%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥15.0B¥368,45538.9%
National subsidies
National treasury disbursements for specific programs
¥3.7B¥91,4409.6%
Prefectural subsidies
Prefectural disbursements for specific programs
¥1.8B¥43,7994.6%
Borrowing (local bonds)
New borrowing during the year
¥4.9B¥121,34212.8%
Donations
Including hometown tax (furusato nozei)
¥449M¥11,0111.2%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥5.7B¥139,52014.7%

Hometown tax (furusato nozei) donations received in FY2024: ¥405M

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
¥8.3B¥203,076¥204,71322.4%
General administration
Office management, tax collection, family registers, elections
¥5.6B¥137,376¥95,25715.2%
Health & sanitation
Health checks, vaccinations, waste disposal
¥5.2B¥126,335¥53,61913.9%
Debt service
Repayment of principal and interest on local bonds
¥5.0B¥123,560¥55,60913.6%
Education
Schools, libraries, community centers, sports facilities
¥4.1B¥101,595¥65,18011.2%
Public works
Roads, bridges, parks, sewers, public housing
¥3.2B¥77,997¥56,1098.6%
Agriculture, forestry & fisheries¥3.0B¥73,305¥24,4988.1%
Fire & emergency¥1.4B¥34,585¥24,6923.8%
Commerce & tourism
Business attraction, shopping streets, tourism
¥809M¥19,847¥15,9792.2%
Assembly¥262M¥6,427¥4,5580.7%
Disaster recovery¥64M¥1,578¥1,5780.2%

Welfare spending

Children
¥3.2B
Per resident ¥79,556 (median ¥74,813)
Elderly
¥2.4B
Per resident ¥59,133 (median ¥44,208)
Social welfare
¥2.3B
Per resident ¥55,519 (median ¥69,722)
Public assistance
¥361M
Per resident ¥8,851 (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 41.5% 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

0.250.300.350.400.450.502015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

80%85%90%95%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

40K42K44K46K48K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202440,778¥36.9B¥33.0B¥30.5B0.3094.2%—
FY202341,685¥34.4B¥33.0B¥31.4B0.2993.4%—
FY202242,586¥33.5B¥34.0B¥31.5B0.2991.7%—
FY202143,424¥34.6B¥35.4B¥31.1B0.2986.4%—
FY202044,245¥38.7B¥35.9B¥29.9B0.3089.9%—
FY201944,978¥30.9B¥37.4B¥29.5B0.2990.4%—
FY201845,682¥29.6B¥38.1B¥28.2B0.3089.8%—
FY201746,482¥32.8B¥38.6B¥27.4B0.3088.4%—
FY201647,195¥32.0B¥36.5B¥25.6B0.3187.4%—
FY201547,820¥31.4B¥35.8B¥23.6B0.3183.1%—

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)