Yatsushiro City finances

熊本県八代市の財政

City Kumamoto Prefecture, Japan Population 120,023 Area 681.30 km² FY2024 settlement of accounts
Total spending
¥71.9B
Per resident ¥598,660
Local bonds outstanding
¥81.1B
Per resident ¥675,994
Reserve funds
¥12.0B
Per resident ¥100,331
Fiscal strength index
0.50
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.50
#723 of 1718 in Japan · #6 of 45 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
93.7%
#1146 of 1741 in Japan · #29 of 45 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
¥675,994
#1098 of 1741 in Japan · #15 of 45 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 resident
¥100,331
#1434 of 1741 in Japan · #43 of 45 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
34.2%
#1016 of 1741 in Japan · #19 of 45 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
10.7%
#1564 of 1718 in Japan · #43 of 45 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 ¥73.6B · per resident ¥613,536

Local taxes 21.6%Shared taxes and grants 6.8%Local allocation tax 23.8%National subsidies 18.4%Prefectural subsidies 8.4%Borrowing (local bonds) 8.3%Donations 4.8%Other 7.8%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥15.9B¥132,74821.6%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥5.0B¥41,8406.8%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥17.6B¥146,30223.8%
National subsidies
National treasury disbursements for specific programs
¥13.5B¥112,64618.4%
Prefectural subsidies
Prefectural disbursements for specific programs
¥6.2B¥51,7898.4%
Borrowing (local bonds)
New borrowing during the year
¥6.1B¥50,9608.3%
Donations
Including hometown tax (furusato nozei)
¥3.5B¥29,4204.8%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥5.7B¥47,8317.8%

Hometown tax (furusato nozei) donations received in FY2024: ¥3.5B

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
¥27.6B¥230,200¥195,91438.5%
General administration
Office management, tax collection, family registers, elections
¥10.3B¥85,856¥58,20714.3%
Debt service
Repayment of principal and interest on local bonds
¥7.4B¥61,763¥33,47310.3%
Education
Schools, libraries, community centers, sports facilities
¥5.8B¥48,274¥56,5278.1%
Public works
Roads, bridges, parks, sewers, public housing
¥5.5B¥45,789¥42,5497.6%
Health & sanitation
Health checks, vaccinations, waste disposal
¥4.4B¥36,475¥37,8576.1%
Agriculture, forestry & fisheries¥3.5B¥29,509¥5,8154.9%
Fire & emergency¥3.0B¥25,148¥15,3084.2%
Commerce & tourism
Business attraction, shopping streets, tourism
¥2.0B¥16,868¥8,2832.8%
Disaster recovery¥1.8B¥15,173¥252.5%
Assembly¥354M¥2,950¥2,5010.5%
Labor¥79M¥655¥5670.1%

Welfare spending

Children
¥10.4B
Per resident ¥87,030 (median ¥77,291)
Elderly
¥5.5B
Per resident ¥46,167 (median ¥33,275)
Social welfare
¥8.2B
Per resident ¥68,382 (median ¥62,541)
Public assistance
¥3.4B
Per resident ¥28,617 (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 49.4% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥200K¥400K¥600K¥800K2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥200K¥400K¥600K¥800K2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.400.500.600.700.802015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

120K125K130K135K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY2024120,023¥71.9B¥81.1B¥12.0B0.5093.7%—
FY2023121,657¥67.4B¥82.1B¥11.3B0.5093.3%—
FY2022122,625¥67.7B¥84.1B¥11.5B0.5091.9%—
FY2021123,982¥82.3B¥85.8B¥11.0B0.5088.8%—
FY2020125,470¥81.9B¥75.5B¥8.4B0.5195.0%—
FY2019126,667¥62.5B¥71.2B¥7.4B0.5094.8%—
FY2018128,001¥65.1B¥67.9B¥7.6B0.5093.6%—
FY2017129,029¥66.1B¥64.9B¥7.6B0.4992.0%—
FY2016129,922¥61.9B¥62.3B¥9.5B0.4991.9%—
FY2015130,572¥60.7B¥62.0B¥11.4B0.4889.1%—

Similar-sized cities in Kumamoto Prefecture

All municipalities in Kumamoto 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)