Hitoyoshi City finances

熊本県人吉市の財政

City Kumamoto Prefecture, Japan Population 29,742 Area 210.55 km² FY2024 settlement of accounts
Total spending
¥24.7B
Per resident ¥829,680
Local bonds outstanding
¥25.5B
Per resident ¥857,202
Reserve funds
¥6.3B
Per resident ¥212,117
Fiscal strength index
0.44
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.44
#846 of 1718 in Japan · #12 of 45 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
98.1%
#1593 of 1741 in Japan · #42 of 45 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
¥857,202
#1283 of 1741 in Japan · #28 of 45 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
¥212,117
#1000 of 1741 in Japan · #36 of 45 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
29.8%
#1275 of 1741 in Japan · #27 of 45 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
10.1%
#1585 of 1718 in Japan · #44 of 45 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 ¥25.8B · per resident ¥866,955

Local taxes 14.3%Shared taxes and grants 5.2%Local allocation tax 23.5%National subsidies 21.3%Prefectural subsidies 9.0%Borrowing (local bonds) 11.3%Donations 1.5%Other 14.0%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥3.7B¥123,84814.3%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥1.3B¥44,6825.2%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥6.1B¥203,60323.5%
National subsidies
National treasury disbursements for specific programs
¥5.5B¥184,88121.3%
Prefectural subsidies
Prefectural disbursements for specific programs
¥2.3B¥77,8469.0%
Borrowing (local bonds)
New borrowing during the year
¥2.9B¥97,54611.3%
Donations
Including hometown tax (furusato nozei)
¥390M¥13,1091.5%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥3.6B¥121,44114.0%

Hometown tax (furusato nozei) donations received in FY2024: ¥356M

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
¥7.7B¥260,292¥237,42031.4%
General administration
Office management, tax collection, family registers, elections
¥4.3B¥143,428¥155,07817.3%
Public works
Roads, bridges, parks, sewers, public housing
¥3.9B¥132,111¥68,44015.9%
Debt service
Repayment of principal and interest on local bonds
¥2.9B¥96,054¥81,90611.6%
Education
Schools, libraries, community centers, sports facilities
¥1.6B¥54,901¥73,0236.6%
Health & sanitation
Health checks, vaccinations, waste disposal
¥1.2B¥39,181¥73,4674.7%
Agriculture, forestry & fisheries¥1.1B¥36,154¥34,5914.4%
Commerce & tourism
Business attraction, shopping streets, tourism
¥684M¥22,992¥23,3012.8%
Fire & emergency¥593M¥19,932¥33,1212.4%
Disaster recovery¥556M¥18,703¥3,0782.3%
Assembly¥163M¥5,471¥6,3190.7%
Labor¥14M¥460¥6890.1%

Welfare spending

Children
¥3.1B
Per resident ¥104,003 (median ¥72,929)
Elderly
¥1.5B
Per resident ¥51,503 (median ¥56,121)
Social welfare
¥2.4B
Per resident ¥79,830 (median ¥80,674)
Public assistance
¥726M
Per resident ¥24,395 (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 43.3% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥250K¥500K¥750K¥1.0M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

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

Fiscal strength index

0.350.400.450.502015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

85%90%95%100%105%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

28K30K32K34K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202429,742¥24.7B¥25.5B¥6.3B0.4498.1%—
FY202330,192¥25.2B¥25.4B¥5.6B0.4394.3%—
FY202230,734¥21.8B¥24.2B¥5.1B0.4494.7%—
FY202131,136¥32.0B¥24.2B¥5.0B0.4492.3%—
FY202031,559¥28.7B¥18.0B¥3.6B0.4596.9%—
FY201932,282¥18.4B¥16.1B¥1.3B0.4499.9%—
FY201832,664¥16.8B¥14.5B¥1.5B0.4498.8%—
FY201733,148¥16.5B¥14.1B¥1.8B0.43100.8%—
FY201633,616¥15.6B¥14.0B¥1.9B0.43102.8%—
FY201533,963¥15.5B¥14.3B¥2.2B0.4299.8%—

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)