Isahaya City finances

長崎県諫早市の財政

City Nagasaki Prefecture, Japan Population 133,479 Area 341.79 km² FY2024 settlement of accounts
Total spending
¥77.6B
Per resident ¥581,319
Local bonds outstanding
¥47.4B
Per resident ¥355,430
Reserve funds
¥18.4B
Per resident ¥138,177
Fiscal strength index
0.63
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.63
#466 of 1718 in Japan · #2 of 21 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 ratio
98.1%
#1593 of 1741 in Japan · #19 of 21 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 residentWorse than peers
¥355,430
#487 of 1741 in Japan · #2 of 21 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
¥138,177
#1256 of 1741 in Japan · #17 of 21 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
39.8%
#732 of 1741 in Japan · #5 of 21 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 ratioWorse than peers
13.8%
#1417 of 1718 in Japan · #16 of 21 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 ¥80.0B · per resident ¥599,163

Local taxes 22.7%Shared taxes and grants 6.6%Local allocation tax 15.1%National subsidies 20.3%Prefectural subsidies 8.7%Borrowing (local bonds) 9.5%Donations 0.8%Other 16.4%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥18.1B¥135,85922.7%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥5.3B¥39,5966.6%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥12.0B¥90,24815.1%
National subsidies
National treasury disbursements for specific programs
¥16.3B¥121,84420.3%
Prefectural subsidies
Prefectural disbursements for specific programs
¥7.0B¥52,1198.7%
Borrowing (local bonds)
New borrowing during the year
¥7.6B¥56,6779.5%
Donations
Including hometown tax (furusato nozei)
¥601M¥4,5030.8%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥13.1B¥98,31716.4%

Hometown tax (furusato nozei) donations received in FY2024: ¥588M

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
¥32.0B¥239,537¥195,91441.2%
General administration
Office management, tax collection, family registers, elections
¥9.1B¥68,071¥58,20711.7%
Education
Schools, libraries, community centers, sports facilities
¥7.7B¥57,388¥56,5279.9%
Public works
Roads, bridges, parks, sewers, public housing
¥7.1B¥53,261¥42,5499.2%
Debt service
Repayment of principal and interest on local bonds
¥6.1B¥45,392¥33,4737.8%
Health & sanitation
Health checks, vaccinations, waste disposal
¥5.2B¥38,770¥37,8576.7%
Agriculture, forestry & fisheries¥4.3B¥32,165¥5,8155.5%
Commerce & tourism
Business attraction, shopping streets, tourism
¥3.7B¥27,946¥8,2834.8%
Fire & emergency¥1.9B¥14,072¥15,3082.4%
Assembly¥333M¥2,495¥2,5010.4%
Disaster recovery¥190M¥1,425¥250.2%
Labor¥106M¥797¥5670.1%

Welfare spending

Children
¥14.6B
Per resident ¥109,637 (median ¥77,291)
Elderly
¥4.8B
Per resident ¥35,907 (median ¥33,275)
Social welfare
¥9.1B
Per resident ¥68,320 (median ¥62,541)
Public assistance
¥3.4B
Per resident ¥25,668 (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 47.1% 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

0.500.600.700.802015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

85%90%95%100%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

132K134K136K138K140K142K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY2024133,479¥77.6B¥47.4B¥18.4B0.6398.1%—
FY2023133,938¥72.7B¥45.7B¥21.9B0.5996.5%—
FY2022134,691¥72.5B¥47.5B¥23.9B0.5795.7%—
FY2021135,349¥73.8B¥50.8B¥24.2B0.5688.0%—
FY2020135,869¥87.3B¥53.2B¥22.4B0.5592.5%—
FY2019136,679¥66.8B¥54.4B¥23.8B0.5495.9%—
FY2018137,383¥67.0B¥55.8B¥24.2B0.5491.8%—
FY2017138,512¥71.8B¥58.3B¥23.5B0.5392.1%—
FY2016139,407¥65.2B¥61.0B¥24.5B0.5293.0%—
FY2015140,140¥63.9B¥61.6B¥25.0B0.5189.2%—

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)