Oita City finances

大分県大分市の財政

City Oita Prefecture, Japan Population 472,898 Area 502.39 km² FY2024 settlement of accounts
Total spending
¥220.9B
Per resident ¥467,177
Local bonds outstanding
¥165.2B
Per resident ¥349,265
Reserve funds
¥21.7B
Per resident ¥45,834
Fiscal strength index
0.86
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.86
#152 of 1718 in Japan · #1 of 18 in the prefecture (highest first)
Median of similar municipalities 0.81
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
97.0%
#1508 of 1741 in Japan · #15 of 18 in the prefecture (lowest first)
Median of similar municipalities 94.9%
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
¥349,265
#466 of 1741 in Japan · #3 of 18 in the prefecture (lowest first)
Median of similar municipalities ¥321,738
What this means

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

Reserve funds per residentWorse than peers
¥45,834
#1692 of 1741 in Japan · #18 of 18 in the prefecture (highest first)
Median of similar municipalities ¥70,642
What this means

Fiscal adjustment, debt reduction and special-purpose funds at fiscal year-end divided by the population.

Own-source revenue ratio
45.9%
#456 of 1741 in Japan · #1 of 18 in the prefecture (highest first)
Median of similar municipalities 47.6%
What this means

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

Fiscal adjustment fund ratioWorse than peers
4.6%
#1697 of 1718 in Japan · #18 of 18 in the prefecture (highest first)
Median of similar municipalities 12.5%
What this means

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

Revenue ¥227.0B · per resident ¥480,064

Local taxes 35.9%Shared taxes and grants 8.7%Local allocation tax 6.6%National subsidies 23.9%Prefectural subsidies 7.4%Borrowing (local bonds) 7.5%Donations 0.5%Other 9.5%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥81.5B¥172,41935.9%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥19.8B¥41,8008.7%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥15.0B¥31,7946.6%
National subsidies
National treasury disbursements for specific programs
¥54.2B¥114,61123.9%
Prefectural subsidies
Prefectural disbursements for specific programs
¥16.7B¥35,3067.4%
Borrowing (local bonds)
New borrowing during the year
¥17.0B¥35,9987.5%
Donations
Including hometown tax (furusato nozei)
¥1.1B¥2,4260.5%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥21.6B¥45,7109.5%

Hometown tax (furusato nozei) donations received in FY2024: ¥965M

Spending by function per resident

This municipalityMedian of cities with 200,000+ people (91)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥99.2B¥209,758¥199,78744.9%
Education
Schools, libraries, community centers, sports facilities
¥25.6B¥54,084¥52,00011.6%
Public works
Roads, bridges, parks, sewers, public housing
¥22.4B¥47,464¥41,69210.2%
Health & sanitation
Health checks, vaccinations, waste disposal
¥19.0B¥40,236¥36,7888.6%
Debt service
Repayment of principal and interest on local bonds
¥18.4B¥38,962¥33,0338.3%
General administration
Office management, tax collection, family registers, elections
¥16.9B¥35,827¥43,8137.7%
Commerce & tourism
Business attraction, shopping streets, tourism
¥7.6B¥16,078¥7,2013.4%
Fire & emergency¥7.5B¥15,872¥13,6943.4%
Agriculture, forestry & fisheries¥2.8B¥5,908¥4,1501.3%
Assembly¥886M¥1,873¥1,8730.4%
Disaster recovery¥341M¥721¥80.2%
Labor¥186M¥394¥5440.1%

Welfare spending

Children
¥38.0B
Per resident ¥80,370 (median ¥78,428)
Elderly
¥16.5B
Per resident ¥34,958 (median ¥34,482)
Social welfare
¥29.4B
Per resident ¥62,251 (median ¥60,747)
Public assistance
¥15.2B
Per resident ¥32,129 (median ¥29,092)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 57.7% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥100K¥200K¥300K¥400K2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

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

Fiscal strength index

0.800.830.850.880.900.932015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

88%90%92%95%98%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

472K474K476K478K480K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY2024472,898¥220.9B¥165.2B¥21.7B0.8697.0%—
FY2023474,665¥218.4B¥165.9B¥23.2B0.8697.3%—
FY2022476,556¥211.8B¥163.0B¥25.1B0.8895.1%—
FY2021477,584¥204.5B¥164.3B¥24.0B0.8991.4%—
FY2020478,463¥239.0B¥168.2B¥24.3B0.9095.8%—
FY2019478,393¥180.2B¥168.4B¥27.4B0.9195.1%—
FY2018479,097¥171.9B¥170.2B¥27.3B0.9193.6%—
FY2017479,557¥173.1B¥172.4B¥27.0B0.9092.9%—
FY2016479,726¥170.7B¥176.9B¥29.2B0.8991.8%—
FY2015479,340¥164.8B¥177.2B¥28.9B0.8789.2%—

Similar-sized cities in Oita Prefecture

All municipalities in Oita 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)