Tamana City finances

熊本県玉名市の財政

City Kumamoto Prefecture, Japan Population 62,582 Area 152.60 km² FY2024 settlement of accounts
Total spending
¥36.4B
Per resident ¥582,088
Local bonds outstanding
¥29.3B
Per resident ¥468,671
Reserve funds
¥7.3B
Per resident ¥117,265
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 indexWorse than peers
0.44
#846 of 1718 in Japan · #12 of 45 in the prefecture (highest first)
Median of similar municipalities 0.64
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
97.4%
#1540 of 1741 in Japan · #40 of 45 in the prefecture (lowest first)
Median of similar municipalities 94.0%
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
¥468,671
#742 of 1741 in Japan · #5 of 45 in the prefecture (lowest first)
Median of similar municipalities ¥382,998
What this means

Outstanding local government bonds at fiscal year-end divided by the population.

Reserve funds per residentWorse than peers
¥117,265
#1349 of 1741 in Japan · #40 of 45 in the prefecture (highest first)
Median of similar municipalities ¥126,853
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
32.8%
#1092 of 1741 in Japan · #21 of 45 in the prefecture (highest first)
Median of similar municipalities 43.4%
What this means

The share of revenue the municipality raises itself: taxes, fees, charges and similar.

Fiscal adjustment fund ratioBetter than peers
21.5%
#1026 of 1718 in Japan · #38 of 45 in the prefecture (highest first)
Median of similar municipalities 18.8%
What this means

The freely usable reserve (fiscal adjustment fund) as a percentage of standard annual revenue. Around 10–20% is considered comfortable.

Revenue ¥37.8B · per resident ¥604,596

Local taxes 18.5%Shared taxes and grants 6.6%Local allocation tax 27.9%National subsidies 17.8%Prefectural subsidies 8.7%Borrowing (local bonds) 6.3%Donations 2.9%Other 11.4%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥7.0B¥111,65818.5%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥2.5B¥39,9936.6%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥10.5B¥168,51227.9%
National subsidies
National treasury disbursements for specific programs
¥6.7B¥107,45617.8%
Prefectural subsidies
Prefectural disbursements for specific programs
¥3.3B¥52,8118.7%
Borrowing (local bonds)
New borrowing during the year
¥2.4B¥37,8086.3%
Donations
Including hometown tax (furusato nozei)
¥1.1B¥17,4922.9%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥4.3B¥68,86511.4%

Hometown tax (furusato nozei) donations received in FY2024: ¥1.1B

Spending by function per resident

This municipalityMedian of cities with 50,000–100,000 people (234)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥14.2B¥227,282¥194,51739.0%
Education
Schools, libraries, community centers, sports facilities
¥4.6B¥72,821¥57,05812.5%
General administration
Office management, tax collection, family registers, elections
¥4.0B¥63,735¥69,05310.9%
Debt service
Repayment of principal and interest on local bonds
¥3.5B¥56,635¥38,6839.7%
Health & sanitation
Health checks, vaccinations, waste disposal
¥2.9B¥46,245¥39,9137.9%
Agriculture, forestry & fisheries¥2.7B¥43,574¥9,0057.5%
Public works
Roads, bridges, parks, sewers, public housing
¥2.4B¥38,714¥44,1776.7%
Fire & emergency¥1.1B¥17,234¥17,6233.0%
Commerce & tourism
Business attraction, shopping streets, tourism
¥623M¥9,955¥8,6411.7%
Assembly¥222M¥3,554¥3,3390.6%
Disaster recovery¥146M¥2,336¥810.4%

Welfare spending

Children
¥5.7B
Per resident ¥91,509 (median ¥77,676)
Elderly
¥3.1B
Per resident ¥48,869 (median ¥34,812)
Social welfare
¥4.4B
Per resident ¥71,034 (median ¥63,964)
Public assistance
¥993M
Per resident ¥15,867 (median ¥17,030)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 46.9% 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

0.400.500.600.702015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

62K64K66K68K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202462,582¥36.4B¥29.3B¥7.3B0.4497.4%—
FY202363,537¥35.2B¥30.4B¥8.3B0.4397.6%—
FY202264,066¥35.3B¥31.5B¥8.9B0.4497.7%—
FY202164,753¥34.3B¥33.0B¥8.5B0.4495.7%—
FY202065,474¥40.1B¥34.3B¥8.5B0.4599.0%—
FY201966,223¥34.2B¥35.2B¥9.2B0.4499.7%—
FY201866,627¥33.2B¥34.6B¥10.6B0.4496.4%—
FY201767,261¥36.4B¥33.7B¥11.4B0.4491.0%—
FY201667,605¥33.1B¥31.1B¥11.3B0.4490.6%—
FY201567,984¥30.5B¥30.3B¥12.3B0.4388.2%—

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)