Aso City finances

熊本県阿蘇市の財政

City Kumamoto Prefecture, Japan Population 24,170 Area 376.30 km² FY2024 settlement of accounts
Total spending
¥19.8B
Per resident ¥819,934
Local bonds outstanding
¥19.2B
Per resident ¥796,213
Reserve funds
¥5.4B
Per resident ¥224,736
Fiscal strength index
0.35
Closer to 1.0 = more self-funded

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

Fiscal strength index
0.35
#1057 of 1718 in Japan · #22 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
91.6%
#882 of 1741 in Japan · #20 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
¥796,213
#1237 of 1741 in Japan · #23 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
¥224,736
#963 of 1741 in Japan · #35 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
31.0%
#1192 of 1741 in Japan · #25 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
21.9%
#1008 of 1718 in Japan · #35 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 ¥21.3B · per resident ¥881,879

Local taxes 14.9%Shared taxes and grants 5.6%Local allocation tax 33.6%National subsidies 12.8%Prefectural subsidies 11.5%Borrowing (local bonds) 5.5%Donations 1.8%Other 14.3%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥3.2B¥131,19914.9%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥1.2B¥49,4415.6%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥7.2B¥296,34333.6%
National subsidies
National treasury disbursements for specific programs
¥2.7B¥112,91612.8%
Prefectural subsidies
Prefectural disbursements for specific programs
¥2.4B¥100,98511.5%
Borrowing (local bonds)
New borrowing during the year
¥1.2B¥48,8335.5%
Donations
Including hometown tax (furusato nozei)
¥394M¥16,2921.8%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥3.0B¥125,87114.3%

Hometown tax (furusato nozei) donations received in FY2024: ¥385M

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
¥6.5B¥269,997¥237,42032.9%
General administration
Office management, tax collection, family registers, elections
¥2.7B¥111,547¥155,07813.6%
Agriculture, forestry & fisheries¥2.3B¥93,151¥34,59111.4%
Education
Schools, libraries, community centers, sports facilities
¥2.2B¥92,147¥73,02311.2%
Debt service
Repayment of principal and interest on local bonds
¥2.0B¥84,754¥81,90610.3%
Health & sanitation
Health checks, vaccinations, waste disposal
¥1.5B¥62,578¥73,4677.6%
Public works
Roads, bridges, parks, sewers, public housing
¥1.2B¥47,637¥68,4405.8%
Fire & emergency¥611M¥25,278¥33,1213.1%
Commerce & tourism
Business attraction, shopping streets, tourism
¥588M¥24,328¥23,3013.0%
Assembly¥152M¥6,275¥6,3190.8%
Disaster recovery¥54M¥2,242¥3,0780.3%

Welfare spending

Children
¥2.2B
Per resident ¥91,131 (median ¥72,929)
Elderly
¥1.5B
Per resident ¥62,501 (median ¥56,121)
Social welfare
¥2.5B
Per resident ¥102,970 (median ¥80,674)
Public assistance
¥324M
Per resident ¥13,395 (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 41.7% 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¥250K¥500K¥750K¥1.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.330.340.350.360.372015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

24K25K26K27K28K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202424,170¥19.8B¥19.2B¥5.4B0.3591.6%—
FY202324,526¥18.0B¥20.0B¥5.5B0.3492.9%—
FY202224,751¥18.6B¥21.0B¥5.0B0.3592.9%—
FY202125,213¥18.6B¥21.4B¥4.7B0.3592.0%—
FY202025,484¥20.5B¥22.2B¥4.7B0.3794.6%—
FY201925,924¥19.6B¥21.5B¥4.8B0.3695.0%—
FY201826,433¥21.4B¥20.7B¥4.1B0.3693.2%—
FY201726,773¥21.4B¥19.4B¥3.0B0.3591.1%—
FY201627,204¥19.2B¥19.4B¥1.8B0.3692.0%—
FY201527,618¥19.2B¥18.3B¥1.8B0.3691.2%—

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)