Hiroshima City finances

広島県広島市の財政

Designated city Hiroshima Prefecture, Japan Population 1,173,543 Area 906.69 km² FY2024 settlement of accounts
Total spending
¥720.7B
Per resident ¥614,095
Local bonds outstanding
¥1.10T
Per resident ¥936,071
Reserve funds
¥12.6B
Per resident ¥10,735
Fiscal strength index
0.77
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.77
#254 of 1718 in Japan · #3 of 23 in the prefecture (highest first)
Median of similar municipalities 0.81
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
97.3%
#1530 of 1741 in Japan · #17 of 23 in the prefecture (lowest first)
Median of similar municipalities 98.2%
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
¥936,071
#1328 of 1741 in Japan · #19 of 23 in the prefecture (lowest first)
Median of similar municipalities ¥653,198
What this means

Outstanding local government bonds at fiscal year-end divided by the population.

Reserve funds per residentWorse than peers
¥10,735
#1741 of 1741 in Japan · #23 of 23 in the prefecture (highest first)
Median of similar municipalities ¥51,495
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
45.4%
#476 of 1741 in Japan · #5 of 23 in the prefecture (highest first)
Median of similar municipalities 48.3%
What this means

The share of revenue the municipality raises itself: taxes, fees, charges and similar.

Fiscal adjustment fund ratioWorse than peers
2.4%
#1712 of 1718 in Japan · #23 of 23 in the prefecture (highest first)
Median of similar municipalities 4.7%
What this means

The freely usable reserve (fiscal adjustment fund) as a percentage of standard annual revenue. Around 10–20% is considered comfortable.

Revenue ¥724.4B · per resident ¥617,299

Local taxes 34.5%Shared taxes and grants 8.2%Local allocation tax 10.7%National subsidies 23.2%Prefectural subsidies 5.0%Borrowing (local bonds) 7.5%Donations 0.1%Other 10.8%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥249.9B¥212,94934.5%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥59.1B¥50,3858.2%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥77.7B¥66,18110.7%
National subsidies
National treasury disbursements for specific programs
¥167.9B¥143,02923.2%
Prefectural subsidies
Prefectural disbursements for specific programs
¥36.4B¥31,0325.0%
Borrowing (local bonds)
New borrowing during the year
¥54.2B¥46,2237.5%
Donations
Including hometown tax (furusato nozei)
¥683M¥5820.1%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥78.5B¥66,91810.8%

Hometown tax (furusato nozei) donations received in FY2024: ¥579M

Spending by function per resident

This municipalityMedian of designated cities (20)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥270.7B¥230,688¥227,28237.6%
Education
Schools, libraries, community centers, sports facilities
¥128.5B¥109,464¥102,66817.8%
Public works
Roads, bridges, parks, sewers, public housing
¥102.9B¥87,674¥62,14314.3%
Health & sanitation
Health checks, vaccinations, waste disposal
¥72.3B¥61,628¥42,73410.0%
Debt service
Repayment of principal and interest on local bonds
¥71.4B¥60,823¥54,8949.9%
General administration
Office management, tax collection, family registers, elections
¥39.4B¥33,599¥41,0585.5%
Fire & emergency¥14.6B¥12,414¥14,2892.0%
Commerce & tourism
Business attraction, shopping streets, tourism
¥13.3B¥11,323¥16,6891.8%
Agriculture, forestry & fisheries¥4.8B¥4,063¥1,9340.7%
Assembly¥1.6B¥1,353¥1,3090.2%
Labor¥885M¥754¥3710.1%
Disaster recovery¥368M¥314¥1010.1%

Welfare spending

Children
¥109.6B
Per resident ¥93,422 (median ¥87,073)
Elderly
¥39.9B
Per resident ¥33,962 (median ¥34,413)
Social welfare
¥80.3B
Per resident ¥68,468 (median ¥65,639)
Public assistance
¥40.9B
Per resident ¥34,829 (median ¥38,595)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 58.5% 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¥200K¥400K¥600K¥800K2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.750.800.850.902015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

92%94%96%98%100%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

1,170K1,180K1,190K1,200K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20241,173,543¥720.7B¥1.10T¥12.6B0.7797.3%—
FY20231,178,773¥707.6B¥1.11T¥12.7B0.7898.7%—
FY20221,184,731¥705.2B¥1.12T¥19.7B0.8098.2%—
FY20211,189,149¥714.1B¥1.11T¥21.8B0.8194.8%—
FY20201,194,817¥778.0B¥1.08T¥13.0B0.8397.6%—
FY20191,195,775¥626.7B¥1.05T¥10.4B0.8398.4%—
FY20181,196,138¥616.1B¥1.03T¥8.6B0.8398.1%—
FY20171,195,327¥607.7B¥1.02T¥9.5B0.8498.2%—
FY20161,193,857¥572.9B¥1.01T¥9.7B0.8498.6%—
FY20151,191,030¥570.7B¥1.00T¥13.8B0.8397.4%—

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)