Fukuyama City finances

広島県福山市の財政

City Hiroshima Prefecture, Japan Population 455,028 Area 517.72 km² FY2024 settlement of accounts
Total spending
¥213.3B
Per resident ¥468,679
Local bonds outstanding
¥153.4B
Per resident ¥337,161
Reserve funds
¥52.6B
Per resident ¥115,550
Fiscal strength index
0.76
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.76
#269 of 1718 in Japan · #4 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 ratioBetter than peers
84.8%
#280 of 1741 in Japan · #2 of 23 in the prefecture (lowest first)
Median of similar municipalities 94.9%
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 resident
¥337,161
#435 of 1741 in Japan · #3 of 23 in the prefecture (lowest first)
Median of similar municipalities ¥321,738
What this means

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

Reserve funds per residentBetter than peers
¥115,550
#1360 of 1741 in Japan · #18 of 23 in the prefecture (highest first)
Median of similar municipalities ¥70,642
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
44.7%
#509 of 1741 in Japan · #6 of 23 in the prefecture (highest first)
Median of similar municipalities 47.6%
What this means

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

Fiscal adjustment fund ratioBetter than peers
17.8%
#1220 of 1718 in Japan · #15 of 23 in the prefecture (highest first)
Median of similar municipalities 12.5%
What this means

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

Revenue ¥221.2B · per resident ¥486,100

Local taxes 34.6%Shared taxes and grants 8.8%Local allocation tax 11.4%National subsidies 21.8%Prefectural subsidies 7.2%Borrowing (local bonds) 6.1%Donations 0.2%Other 9.9%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥76.6B¥168,37034.6%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥19.5B¥42,7908.8%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥25.2B¥55,31111.4%
National subsidies
National treasury disbursements for specific programs
¥48.3B¥106,07821.8%
Prefectural subsidies
Prefectural disbursements for specific programs
¥16.0B¥35,1517.2%
Borrowing (local bonds)
New borrowing during the year
¥13.4B¥29,5066.1%
Donations
Including hometown tax (furusato nozei)
¥337M¥7400.2%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥21.9B¥48,1559.9%

Hometown tax (furusato nozei) donations received in FY2024: ¥204M

Spending by function per resident

This municipalityMedian of cities with 200,000+ people (91)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥95.8B¥210,447¥199,78744.9%
Education
Schools, libraries, community centers, sports facilities
¥26.7B¥58,683¥52,00012.5%
General administration
Office management, tax collection, family registers, elections
¥23.4B¥51,464¥43,81311.0%
Health & sanitation
Health checks, vaccinations, waste disposal
¥18.9B¥41,612¥36,7888.9%
Public works
Roads, bridges, parks, sewers, public housing
¥18.6B¥40,946¥41,6928.7%
Debt service
Repayment of principal and interest on local bonds
¥17.2B¥37,772¥33,0338.1%
Fire & emergency¥6.1B¥13,449¥13,6942.9%
Commerce & tourism
Business attraction, shopping streets, tourism
¥2.7B¥5,918¥7,2011.3%
Agriculture, forestry & fisheries¥2.3B¥5,156¥4,1501.1%
Assembly¥730M¥1,604¥1,8730.3%
Labor¥660M¥1,451¥5440.3%
Disaster recovery¥81M¥177¥80.0%

Welfare spending

Children
¥40.4B
Per resident ¥88,867 (median ¥78,428)
Elderly
¥16.6B
Per resident ¥36,543 (median ¥34,482)
Social welfare
¥27.5B
Per resident ¥60,456 (median ¥60,747)
Public assistance
¥11.2B
Per resident ¥24,567 (median ¥29,092)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 52.9% 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

0.750.780.800.830.852015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

455K460K465K470K475K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY2024455,028¥213.3B¥153.4B¥52.6B0.7684.8%—
FY2023458,192¥224.1B¥156.5B¥48.7B0.7882.6%—
FY2022460,684¥213.8B¥143.7B¥46.5B0.7983.2%—
FY2021463,324¥203.3B¥137.5B¥46.8B0.8082.8%—
FY2020466,863¥224.3B¥142.4B¥42.9B0.8286.3%—
FY2019468,956¥182.0B¥146.3B¥43.2B0.8284.8%—
FY2018469,960¥165.9B¥139.5B¥40.6B0.8285.2%—
FY2017470,786¥164.9B¥140.0B¥40.3B0.8284.0%—
FY2016471,345¥166.5B¥141.7B¥36.8B0.8288.8%—
FY2015471,974¥166.4B¥147.1B¥34.0B0.8187.3%—

Similar-sized cities in Hiroshima Prefecture

All municipalities in Hiroshima 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)