Sasebo City finances

長崎県佐世保市の財政

City Nagasaki Prefecture, Japan Population 233,507 Area 426.01 km² FY2024 settlement of accounts
Total spending
¥129.5B
Per resident ¥554,425
Local bonds outstanding
¥95.5B
Per resident ¥408,895
Reserve funds
¥23.1B
Per resident ¥98,893
Fiscal strength index
0.53
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.53
#665 of 1718 in Japan · #6 of 21 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
95.8%
#1398 of 1741 in Japan · #17 of 21 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 residentWorse than peers
¥408,895
#618 of 1741 in Japan · #4 of 21 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
¥98,893
#1443 of 1741 in Japan · #21 of 21 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
38.8%
#791 of 1741 in Japan · #7 of 21 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 ratioWorse than peers
11.1%
#1546 of 1718 in Japan · #19 of 21 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 ¥133.2B · per resident ¥570,643

Local taxes 21.9%Shared taxes and grants 7.4%Local allocation tax 20.7%National subsidies 21.8%Prefectural subsidies 7.8%Borrowing (local bonds) 3.6%Donations 1.6%Other 15.3%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥29.2B¥125,02621.9%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥9.8B¥41,9797.4%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥27.6B¥118,32120.7%
National subsidies
National treasury disbursements for specific programs
¥29.0B¥124,35021.8%
Prefectural subsidies
Prefectural disbursements for specific programs
¥10.3B¥44,2537.8%
Borrowing (local bonds)
New borrowing during the year
¥4.8B¥20,5703.6%
Donations
Including hometown tax (furusato nozei)
¥2.1B¥9,0031.6%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥20.3B¥87,14115.3%

Hometown tax (furusato nozei) donations received in FY2024: ¥2.1B

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
¥54.0B¥231,116¥199,78741.7%
General administration
Office management, tax collection, family registers, elections
¥15.3B¥65,509¥43,81311.8%
Public works
Roads, bridges, parks, sewers, public housing
¥13.3B¥56,913¥41,69210.3%
Education
Schools, libraries, community centers, sports facilities
¥12.5B¥53,482¥52,0009.6%
Debt service
Repayment of principal and interest on local bonds
¥10.6B¥45,544¥33,0338.2%
Health & sanitation
Health checks, vaccinations, waste disposal
¥10.3B¥43,936¥36,7887.9%
Commerce & tourism
Business attraction, shopping streets, tourism
¥5.4B¥23,114¥7,2014.2%
Fire & emergency¥4.2B¥18,044¥13,6943.3%
Agriculture, forestry & fisheries¥2.5B¥10,504¥4,1501.9%
Disaster recovery¥817M¥3,497¥80.6%
Assembly¥568M¥2,430¥1,8730.4%
Labor¥78M¥335¥5440.1%

Welfare spending

Children
¥19.8B
Per resident ¥84,912 (median ¥78,428)
Elderly
¥9.9B
Per resident ¥42,198 (median ¥34,482)
Social welfare
¥16.4B
Per resident ¥70,065 (median ¥60,747)
Public assistance
¥7.9B
Per resident ¥33,925 (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 55.0% 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¥200K¥400K¥600K¥800K2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.500.600.700.800.902015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

230K240K250K260K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY2024233,507¥129.5B¥95.5B¥23.1B0.5395.8%—
FY2023236,906¥131.9B¥100.8B¥22.5B0.5394.2%—
FY2022240,473¥133.2B¥104.6B¥22.5B0.5393.0%—
FY2021243,074¥138.7B¥107.1B¥23.2B0.5390.3%—
FY2020246,441¥151.4B¥108.2B¥21.5B0.5492.4%—
FY2019249,681¥132.4B¥109.6B¥22.0B0.5392.5%—
FY2018252,370¥118.9B¥103.6B¥22.4B0.5292.5%—
FY2017254,386¥120.0B¥104.1B¥23.8B0.5291.5%—
FY2016256,520¥119.4B¥105.6B¥23.8B0.5191.2%—
FY2015258,466¥117.5B¥110.3B¥22.7B0.5190.0%—

Similar-sized cities in Nagasaki Prefecture

All municipalities in Nagasaki 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)