Tsushima City finances

長崎県対馬市の財政

City Nagasaki Prefecture, Japan Population 27,102 Area 707.42 km² FY2024 settlement of accounts
Total spending
¥33.6B
Per resident ¥1,241,498
Local bonds outstanding
¥39.4B
Per resident ¥1,452,822
Reserve funds
¥14.7B
Per resident ¥542,011
Fiscal strength index
0.20
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.20
#1469 of 1718 in Japan · #20 of 21 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
91.3%
#841 of 1741 in Japan · #8 of 21 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 residentWorse than peers
¥1,452,822
#1541 of 1741 in Japan · #20 of 21 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 residentBetter than peers
¥542,011
#427 of 1741 in Japan · #4 of 21 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 ratioWorse than peers
21.2%
#1623 of 1741 in Japan · #19 of 21 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
15.0%
#1354 of 1718 in Japan · #12 of 21 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 ¥34.4B · per resident ¥1,269,047

Local taxes 8.9%Shared taxes and grants 3.7%Local allocation tax 41.6%National subsidies 15.2%Prefectural subsidies 7.1%Borrowing (local bonds) 11.2%Donations 1.1%Other 11.3%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥3.1B¥112,6468.9%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥1.3B¥46,8863.7%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥14.3B¥527,64641.6%
National subsidies
National treasury disbursements for specific programs
¥5.2B¥193,07715.2%
Prefectural subsidies
Prefectural disbursements for specific programs
¥2.5B¥90,4667.1%
Borrowing (local bonds)
New borrowing during the year
¥3.8B¥141,60211.2%
Donations
Including hometown tax (furusato nozei)
¥370M¥13,6501.1%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥3.9B¥143,07411.3%

Hometown tax (furusato nozei) donations received in FY2024: ¥334M

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
¥7.3B¥269,327¥237,42021.7%
Debt service
Repayment of principal and interest on local bonds
¥4.8B¥175,446¥81,90614.1%
Health & sanitation
Health checks, vaccinations, waste disposal
¥4.5B¥166,843¥73,46713.4%
General administration
Office management, tax collection, family registers, elections
¥4.4B¥164,113¥155,07813.2%
Public works
Roads, bridges, parks, sewers, public housing
¥3.4B¥126,644¥68,44010.2%
Agriculture, forestry & fisheries¥3.1B¥115,076¥34,5919.3%
Education
Schools, libraries, community centers, sports facilities
¥2.9B¥106,578¥73,0238.6%
Fire & emergency¥1.7B¥61,466¥33,1215.0%
Commerce & tourism
Business attraction, shopping streets, tourism
¥1.1B¥40,502¥23,3013.3%
Disaster recovery¥208M¥7,683¥3,0780.6%
Assembly¥190M¥7,007¥6,3190.6%
その他¥22M¥813¥00.1%

Welfare spending

Children
¥2.2B
Per resident ¥80,693 (median ¥72,929)
Elderly
¥1.6B
Per resident ¥59,999 (median ¥56,121)
Social welfare
¥2.3B
Per resident ¥83,259 (median ¥80,674)
Public assistance
¥1.2B
Per resident ¥45,367 (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 41.2% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥500K¥1.0M¥1.5M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥500K¥1.0M¥1.5M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.100.200.300.400.502015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

82%85%88%90%92%95%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

26K28K30K32K34K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202427,102¥33.6B¥39.4B¥14.7B0.2091.3%—
FY202327,821¥32.6B¥40.1B¥15.7B0.2090.4%—
FY202228,452¥33.0B¥41.3B¥16.4B0.2088.6%—
FY202129,019¥33.4B¥42.8B¥16.5B0.1986.5%—
FY202029,663¥35.7B¥43.8B¥16.0B0.1986.6%—
FY201930,377¥32.1B¥44.4B¥15.3B0.1987.4%—
FY201831,005¥31.2B¥44.2B¥15.1B0.1986.8%—
FY201731,413¥32.0B¥43.9B¥15.1B0.1985.5%—
FY201631,853¥30.5B¥44.6B¥14.7B0.1986.2%—
FY201532,523¥33.1B¥45.6B¥14.5B0.1983.7%—

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)