Usuki City finances

大分県臼杵市の財政

City Oita Prefecture, Japan Population 34,895 Area 291.20 km² FY2024 settlement of accounts
Total spending
¥23.1B
Per resident ¥661,702
Local bonds outstanding
¥24.7B
Per resident ¥709,058
Reserve funds
¥9.2B
Per resident ¥263,118
Fiscal strength index
0.37
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.37
#1002 of 1718 in Japan · #9 of 18 in the prefecture (highest first)
Median of similar municipalities 0.46
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
92.9%
#1045 of 1741 in Japan · #6 of 18 in the prefecture (lowest first)
Median of similar municipalities 93.6%
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
¥709,058
#1143 of 1741 in Japan · #12 of 18 in the prefecture (lowest first)
Median of similar municipalities ¥533,835
What this means

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

Reserve funds per residentBetter than peers
¥263,118
#846 of 1741 in Japan · #12 of 18 in the prefecture (highest first)
Median of similar municipalities ¥215,241
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
28.0%
#1377 of 1741 in Japan · #16 of 18 in the prefecture (highest first)
Median of similar municipalities 36.6%
What this means

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

Fiscal adjustment fund ratioBetter than peers
24.0%
#892 of 1718 in Japan · #8 of 18 in the prefecture (highest first)
Median of similar municipalities 22.8%
What this means

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

Revenue ¥23.5B · per resident ¥674,419

Local taxes 18.0%Shared taxes and grants 6.3%Local allocation tax 34.0%National subsidies 15.2%Prefectural subsidies 7.7%Borrowing (local bonds) 8.8%Donations 2.6%Other 7.4%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥4.2B¥121,36118.0%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥1.5B¥42,6906.3%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥8.0B¥229,47334.0%
National subsidies
National treasury disbursements for specific programs
¥3.6B¥102,57515.2%
Prefectural subsidies
Prefectural disbursements for specific programs
¥1.8B¥51,8337.7%
Borrowing (local bonds)
New borrowing during the year
¥2.1B¥59,0188.8%
Donations
Including hometown tax (furusato nozei)
¥611M¥17,5052.6%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.7B¥49,9637.4%

Hometown tax (furusato nozei) donations received in FY2024: ¥593M

Spending by function per resident

This municipalityMedian of cities with 30,000–50,000 people (175)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥8.3B¥237,922¥204,71336.0%
General administration
Office management, tax collection, family registers, elections
¥3.3B¥95,466¥95,25714.4%
Debt service
Repayment of principal and interest on local bonds
¥3.0B¥86,104¥55,60913.0%
Public works
Roads, bridges, parks, sewers, public housing
¥2.1B¥59,853¥56,1099.0%
Health & sanitation
Health checks, vaccinations, waste disposal
¥1.7B¥47,477¥53,6197.2%
Education
Schools, libraries, community centers, sports facilities
¥1.7B¥47,414¥65,1807.2%
Fire & emergency¥1.1B¥31,785¥24,6924.8%
Agriculture, forestry & fisheries¥938M¥26,877¥24,4984.1%
Commerce & tourism
Business attraction, shopping streets, tourism
¥609M¥17,444¥15,9792.6%
Disaster recovery¥220M¥6,297¥1,5781.0%
Assembly¥167M¥4,783¥4,5580.7%
Labor¥10M¥280¥4810.0%

Welfare spending

Children
¥2.9B
Per resident ¥82,020 (median ¥74,813)
Elderly
¥2.0B
Per resident ¥58,705 (median ¥44,208)
Social welfare
¥2.6B
Per resident ¥73,203 (median ¥69,722)
Public assistance
¥837M
Per resident ¥23,986 (median ¥15,038)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 50.6% 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

0.350.380.400.430.450.482015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

34K36K38K40K42K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202434,895¥23.1B¥24.7B¥9.2B0.3792.9%—
FY202335,620¥23.6B¥25.6B¥9.1B0.3793.8%—
FY202236,137¥23.4B¥26.7B¥9.3B0.3792.1%—
FY202136,830¥24.0B¥27.6B¥9.2B0.3888.1%—
FY202037,610¥27.1B¥27.9B¥8.4B0.3991.9%—
FY201938,231¥22.5B¥27.2B¥8.2B0.3994.4%—
FY201838,761¥21.5B¥26.3B¥8.2B0.3993.7%—
FY201739,367¥21.3B¥25.7B¥8.1B0.3996.8%—
FY201639,952¥21.2B¥25.7B¥8.4B0.3894.2%—
FY201540,443¥21.6B¥25.4B¥8.6B0.3892.1%—

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)