Yawatahama City finances

愛媛県八幡浜市の財政

City Ehime Prefecture, Japan Population 30,019 Area 132.65 km² FY2024 settlement of accounts
Total spending
¥24.0B
Per resident ¥798,365
Local bonds outstanding
¥22.1B
Per resident ¥735,943
Reserve funds
¥7.2B
Per resident ¥240,502
Fiscal strength index
0.32
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.32
#1131 of 1718 in Japan · #13 of 20 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 ratioBetter than peers
88.8%
#548 of 1741 in Japan · #5 of 20 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
¥735,943
#1179 of 1741 in Japan · #13 of 20 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
¥240,502
#918 of 1741 in Japan · #12 of 20 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 ratio
37.6%
#853 of 1741 in Japan · #9 of 20 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
38.1%
#432 of 1718 in Japan · #5 of 20 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 ¥24.7B · per resident ¥823,962

Local taxes 13.3%Shared taxes and grants 5.3%Local allocation tax 34.8%National subsidies 9.8%Prefectural subsidies 5.7%Borrowing (local bonds) 6.8%Donations 12.6%Other 11.6%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥3.3B¥109,90713.3%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥1.3B¥43,8645.3%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥8.6B¥286,92134.8%
National subsidies
National treasury disbursements for specific programs
¥2.4B¥80,7409.8%
Prefectural subsidies
Prefectural disbursements for specific programs
¥1.4B¥46,9015.7%
Borrowing (local bonds)
New borrowing during the year
¥1.7B¥56,0796.8%
Donations
Including hometown tax (furusato nozei)
¥3.1B¥103,88212.6%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥2.9B¥95,66811.6%

Hometown tax (furusato nozei) donations received in FY2024: ¥3.1B

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
¥6.6B¥218,887¥204,71327.4%
General administration
Office management, tax collection, family registers, elections
¥4.1B¥137,394¥95,25717.2%
Health & sanitation
Health checks, vaccinations, waste disposal
¥2.9B¥97,116¥53,61912.2%
Education
Schools, libraries, community centers, sports facilities
¥2.6B¥87,522¥65,18011.0%
Debt service
Repayment of principal and interest on local bonds
¥2.6B¥86,061¥55,60910.8%
Public works
Roads, bridges, parks, sewers, public housing
¥2.3B¥77,572¥56,1099.7%
Agriculture, forestry & fisheries¥1.3B¥41,771¥24,4985.2%
Fire & emergency¥756M¥25,181¥24,6923.2%
Commerce & tourism
Business attraction, shopping streets, tourism
¥480M¥15,987¥15,9792.0%
Disaster recovery¥153M¥5,100¥1,5780.6%
Assembly¥153M¥5,089¥4,5580.6%
Labor¥21M¥686¥4810.1%

Welfare spending

Children
¥1.7B
Per resident ¥55,769 (median ¥74,813)
Elderly
¥1.9B
Per resident ¥62,439 (median ¥44,208)
Social welfare
¥2.4B
Per resident ¥81,087 (median ¥69,722)
Public assistance
¥588M
Per resident ¥19,585 (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 38.0% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥200K¥400K¥600K¥800K2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥200K¥400K¥600K¥800K2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.300.350.400.450.502015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

86%88%90%92%94%96%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

30K32K34K36K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202430,019¥24.0B¥22.1B¥7.2B0.3288.8%—
FY202330,739¥22.2B¥22.9B¥6.9B0.3288.4%—
FY202231,293¥23.3B¥24.2B¥6.4B0.3291.7%—
FY202131,898¥25.1B¥24.9B¥5.9B0.3389.1%—
FY202032,584¥26.1B¥24.3B¥5.8B0.3494.0%—
FY201933,219¥22.9B¥23.9B¥5.7B0.3494.0%—
FY201833,850¥20.3B¥22.4B¥5.6B0.3493.7%—
FY201734,546¥20.2B¥21.7B¥5.5B0.3594.7%—
FY201635,245¥20.4B¥21.6B¥5.4B0.3594.9%—
FY201535,931¥20.0B¥21.7B¥6.0B0.3594.7%—

Similar-sized cities in Ehime Prefecture

All municipalities in Ehime 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)