Kunisaki City finances

大分県国東市の財政

City Oita Prefecture, Japan Population 25,074 Area 318.10 km² FY2024 settlement of accounts
Total spending
¥25.6B
Per resident ¥1,020,364
Local bonds outstanding
¥20.9B
Per resident ¥833,854
Reserve funds
¥15.9B
Per resident ¥636,083
Fiscal strength index
0.31
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.31
#1159 of 1718 in Japan · #15 of 18 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
95.7%
#1387 of 1741 in Japan · #12 of 18 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
¥833,854
#1264 of 1741 in Japan · #16 of 18 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 residentBetter than peers
¥636,083
#381 of 1741 in Japan · #3 of 18 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 ratio
32.2%
#1122 of 1741 in Japan · #7 of 18 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 ratioBetter than peers
31.1%
#616 of 1718 in Japan · #5 of 18 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 ¥26.7B · per resident ¥1,063,760

Local taxes 11.8%Shared taxes and grants 4.9%Local allocation tax 32.5%National subsidies 10.2%Prefectural subsidies 5.6%Borrowing (local bonds) 14.6%Donations 7.6%Other 12.8%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥3.1B¥125,42811.8%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥1.3B¥51,9564.9%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥8.7B¥345,59032.5%
National subsidies
National treasury disbursements for specific programs
¥2.7B¥108,64510.2%
Prefectural subsidies
Prefectural disbursements for specific programs
¥1.5B¥59,4845.6%
Borrowing (local bonds)
New borrowing during the year
¥3.9B¥155,36714.6%
Donations
Including hometown tax (furusato nozei)
¥2.0B¥80,9447.6%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥3.4B¥136,34612.8%

Hometown tax (furusato nozei) donations received in FY2024: ¥2.0B

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
¥6.4B¥256,328¥237,42025.1%
General administration
Office management, tax collection, family registers, elections
¥4.7B¥186,859¥155,07818.3%
Education
Schools, libraries, community centers, sports facilities
¥3.2B¥128,500¥73,02312.6%
Health & sanitation
Health checks, vaccinations, waste disposal
¥3.1B¥122,990¥73,46712.1%
Debt service
Repayment of principal and interest on local bonds
¥2.8B¥110,345¥81,90610.8%
Public works
Roads, bridges, parks, sewers, public housing
¥1.8B¥71,886¥68,4407.0%
Fire & emergency¥1.3B¥50,470¥33,1214.9%
Agriculture, forestry & fisheries¥1.2B¥48,461¥34,5914.7%
Disaster recovery¥479M¥19,106¥3,0781.9%
Commerce & tourism
Business attraction, shopping streets, tourism
¥463M¥18,470¥23,3011.8%
Assembly¥170M¥6,761¥6,3190.7%
Labor¥5M¥187¥6890.0%

Welfare spending

Children
¥1.8B
Per resident ¥72,296 (median ¥72,929)
Elderly
¥1.8B
Per resident ¥73,758 (median ¥56,121)
Social welfare
¥2.2B
Per resident ¥86,841 (median ¥80,674)
Public assistance
¥584M
Per resident ¥23,273 (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¥500K¥1.0M¥1.5M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.280.300.330.350.382015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

88%90%92%95%98%100%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

24K26K28K30K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202425,074¥25.6B¥20.9B¥15.9B0.3195.7%—
FY202325,756¥25.0B¥19.7B¥16.3B0.2995.7%—
FY202226,179¥24.5B¥19.5B¥16.3B0.3094.6%—
FY202126,543¥25.9B¥20.3B¥15.8B0.3088.9%—
FY202027,163¥27.4B¥19.4B¥14.2B0.3195.8%—
FY201927,682¥23.2B¥20.2B¥14.8B0.3197.6%—
FY201828,176¥22.4B¥19.2B¥14.3B0.3196.5%—
FY201728,736¥24.8B¥20.4B¥15.1B0.3095.3%—
FY201629,330¥22.4B¥22.4B¥15.0B0.3094.0%—
FY201529,785¥23.8B¥23.7B¥13.6B0.2989.4%—

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)