Kashima City finances

佐賀県鹿島市の財政

City Saga Prefecture, Japan Population 27,242 Area 112.12 km² FY2024 settlement of accounts
Total spending
¥17.0B
Per resident ¥623,648
Local bonds outstanding
¥13.3B
Per resident ¥489,211
Reserve funds
¥4.2B
Per resident ¥153,416
Fiscal strength index
0.47
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.47
#786 of 1718 in Japan · #9 of 20 in the prefecture (highest first)
Median of similar municipalities 0.36
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
94.1%
#1214 of 1741 in Japan · #14 of 20 in the prefecture (lowest first)
Median of similar municipalities 93.7%
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 residentBetter than peers
¥489,211
#780 of 1741 in Japan · #11 of 20 in the prefecture (lowest first)
Median of similar municipalities ¥704,569
What this means

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

Reserve funds per residentWorse than peers
¥153,416
#1190 of 1741 in Japan · #19 of 20 in the prefecture (highest first)
Median of similar municipalities ¥300,303
What this means

Fiscal adjustment, debt reduction and special-purpose funds at fiscal year-end divided by the population.

Own-source revenue ratioBetter than peers
37.3%
#871 of 1741 in Japan · #13 of 20 in the prefecture (highest first)
Median of similar municipalities 33.3%
What this means

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

Fiscal adjustment fund ratioWorse than peers
15.1%
#1353 of 1718 in Japan · #18 of 20 in the prefecture (highest first)
Median of similar municipalities 24.0%
What this means

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

Revenue ¥17.3B · per resident ¥634,985

Local taxes 18.0%Shared taxes and grants 6.5%Local allocation tax 25.5%National subsidies 17.7%Prefectural subsidies 9.6%Borrowing (local bonds) 3.4%Donations 9.0%Other 10.3%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥3.1B¥114,16918.0%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥1.1B¥41,0366.5%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥4.4B¥162,18825.5%
National subsidies
National treasury disbursements for specific programs
¥3.1B¥112,51617.7%
Prefectural subsidies
Prefectural disbursements for specific programs
¥1.7B¥60,8319.6%
Borrowing (local bonds)
New borrowing during the year
¥596M¥21,8663.4%
Donations
Including hometown tax (furusato nozei)
¥1.6B¥57,1099.0%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.8B¥65,27010.3%

Hometown tax (furusato nozei) donations received in FY2024: ¥1.5B

Spending by function per resident

This municipalityMedian of cities under 30,000 people (128)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥6.5B¥237,630¥237,42038.1%
General administration
Office management, tax collection, family registers, elections
¥3.3B¥121,636¥155,07819.5%
Public works
Roads, bridges, parks, sewers, public housing
¥1.5B¥56,234¥68,4409.0%
Education
Schools, libraries, community centers, sports facilities
¥1.5B¥54,616¥73,0238.8%
Health & sanitation
Health checks, vaccinations, waste disposal
¥1.1B¥38,895¥73,4676.2%
Debt service
Repayment of principal and interest on local bonds
¥1.0B¥38,305¥81,9066.1%
Agriculture, forestry & fisheries¥931M¥34,176¥34,5915.5%
Fire & emergency¥488M¥17,913¥33,1212.9%
Commerce & tourism
Business attraction, shopping streets, tourism
¥402M¥14,739¥23,3012.4%
Assembly¥152M¥5,572¥6,3190.9%
Labor¥63M¥2,314¥6890.4%
Disaster recovery¥44M¥1,618¥3,0780.3%

Welfare spending

Children
¥2.7B
Per resident ¥98,890 (median ¥72,929)
Elderly
¥1.4B
Per resident ¥49,718 (median ¥56,121)
Social welfare
¥2.1B
Per resident ¥76,165 (median ¥80,674)
Public assistance
¥348M
Per resident ¥12,765 (median ¥18,406)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 45.5% of spending.

Ten-year trends

Debt and reserves per resident

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

Spending per resident

¥0¥250K¥500K¥750K¥1.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.300.350.400.450.502015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

85%88%90%92%95%98%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

27K28K29K30K31K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202427,242¥17.0B¥13.3B¥4.2B0.4794.1%—
FY202327,596¥17.3B¥13.7B¥3.6B0.4793.4%—
FY202227,914¥16.4B¥13.0B¥3.3B0.4891.7%—
FY202128,258¥17.5B¥12.3B¥3.4B0.4887.3%—
FY202028,606¥18.3B¥11.4B¥2.9B0.4894.6%—
FY201928,964¥14.8B¥11.2B¥2.9B0.4895.9%—
FY201829,351¥14.5B¥10.9B¥2.9B0.4794.4%—
FY201729,827¥14.0B¥10.8B¥2.8B0.4693.5%—
FY201630,205¥15.2B¥10.5B¥2.9B0.4591.9%—
FY201530,523¥13.8B¥9.4B¥2.9B0.4488.1%—

Similar-sized cities in Saga Prefecture

All municipalities in Saga 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)