Itoshima City finances

福岡県糸島市の財政

City Fukuoka Prefecture, Japan Population 104,175 Area 215.69 km² FY2024 settlement of accounts
Total spending
¥47.3B
Per resident ¥453,587
Local bonds outstanding
¥32.3B
Per resident ¥309,913
Reserve funds
¥18.2B
Per resident ¥174,725
Fiscal strength index
0.57
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.57
#591 of 1718 in Japan · #23 of 60 in the prefecture (highest first)
Median of similar municipalities 0.74
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
88.0%
#481 of 1741 in Japan · #10 of 60 in the prefecture (lowest first)
Median of similar municipalities 93.8%
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
¥309,913
#374 of 1741 in Japan · #22 of 60 in the prefecture (lowest first)
Median of similar municipalities ¥314,264
What this means

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

Reserve funds per residentBetter than peers
¥174,725
#1117 of 1741 in Japan · #41 of 60 in the prefecture (highest first)
Median of similar municipalities ¥104,054
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
37.4%
#859 of 1741 in Japan · #31 of 60 in the prefecture (highest first)
Median of similar municipalities 46.5%
What this means

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

Fiscal adjustment fund ratioBetter than peers
47.6%
#286 of 1718 in Japan · #10 of 60 in the prefecture (highest first)
Median of similar municipalities 15.8%
What this means

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

Revenue ¥48.6B · per resident ¥466,384

Local taxes 22.0%Shared taxes and grants 7.9%Local allocation tax 19.1%National subsidies 21.9%Prefectural subsidies 9.2%Borrowing (local bonds) 4.5%Donations 5.4%Other 10.0%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥10.7B¥102,77322.0%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥3.8B¥36,8767.9%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥9.3B¥89,24019.1%
National subsidies
National treasury disbursements for specific programs
¥10.6B¥101,94021.9%
Prefectural subsidies
Prefectural disbursements for specific programs
¥4.5B¥43,0059.2%
Borrowing (local bonds)
New borrowing during the year
¥2.2B¥20,8284.5%
Donations
Including hometown tax (furusato nozei)
¥2.6B¥25,0195.4%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥4.9B¥46,70410.0%

Hometown tax (furusato nozei) donations received in FY2024: ¥2.6B

Spending by function per resident

This municipalityMedian of cities with 100,000–200,000 people (144)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥20.4B¥195,951¥195,91443.2%
General administration
Office management, tax collection, family registers, elections
¥8.9B¥85,455¥58,20718.8%
Education
Schools, libraries, community centers, sports facilities
¥5.1B¥48,503¥56,52710.7%
Health & sanitation
Health checks, vaccinations, waste disposal
¥3.6B¥34,114¥37,8577.5%
Debt service
Repayment of principal and interest on local bonds
¥3.1B¥29,983¥33,4736.6%
Public works
Roads, bridges, parks, sewers, public housing
¥2.3B¥21,839¥42,5494.8%
Agriculture, forestry & fisheries¥1.6B¥15,753¥5,8153.5%
Fire & emergency¥1.4B¥13,167¥15,3082.9%
Commerce & tourism
Business attraction, shopping streets, tourism
¥437M¥4,199¥8,2830.9%
Assembly¥251M¥2,410¥2,5010.5%
Disaster recovery¥171M¥1,644¥250.4%
その他¥37M¥354¥00.1%
Labor¥22M¥213¥5670.0%

Welfare spending

Children
¥9.1B
Per resident ¥87,217 (median ¥77,291)
Elderly
¥3.6B
Per resident ¥34,911 (median ¥33,275)
Social welfare
¥6.2B
Per resident ¥59,623 (median ¥62,541)
Public assistance
¥1.5B
Per resident ¥14,198 (median ¥20,478)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 49.9% 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

0.500.600.700.802015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

100K102K104K106K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY2024104,175¥47.3B¥32.3B¥18.2B0.5788.0%—
FY2023103,833¥50.8B¥33.1B¥17.6B0.5685.7%—
FY2022103,702¥48.2B¥31.0B¥15.7B0.5782.3%—
FY2021103,188¥45.4B¥29.0B¥14.0B0.5781.6%—
FY2020102,547¥48.6B¥27.9B¥11.6B0.5889.7%—
FY2019101,866¥35.3B¥28.2B¥10.6B0.5789.8%—
FY2018101,658¥36.4B¥29.7B¥10.4B0.5689.3%—
FY2017100,750¥34.9B¥29.8B¥9.9B0.5687.6%—
FY2016100,242¥37.4B¥29.7B¥9.1B0.5486.0%—
FY2015100,126¥34.2B¥29.5B¥8.6B0.5384.4%—

Similar-sized cities in Fukuoka Prefecture

All municipalities in Fukuoka 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)