Ibusuki City finances

鹿児島県指宿市の財政

City Kagoshima Prefecture, Japan Population 37,207 Area 148.82 km² FY2024 settlement of accounts
Total spending
¥27.2B
Per resident ¥730,397
Local bonds outstanding
¥30.4B
Per resident ¥815,834
Reserve funds
¥7.8B
Per resident ¥210,250
Fiscal strength index
0.36
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.36
#1030 of 1718 in Japan · #13 of 43 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
91.7%
#894 of 1741 in Japan · #32 of 43 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
¥815,834
#1251 of 1741 in Japan · #19 of 43 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 resident
¥210,250
#1002 of 1741 in Japan · #39 of 43 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
32.6%
#1102 of 1741 in Japan · #16 of 43 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 ratio
23.9%
#894 of 1718 in Japan · #29 of 43 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 ¥28.2B · per resident ¥758,028

Local taxes 14.9%Shared taxes and grants 5.3%Local allocation tax 31.6%National subsidies 14.9%Prefectural subsidies 6.8%Borrowing (local bonds) 8.6%Donations 6.2%Other 11.5%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥4.2B¥113,04214.9%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥1.5B¥40,2335.3%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥8.9B¥239,87231.6%
National subsidies
National treasury disbursements for specific programs
¥4.2B¥113,21314.9%
Prefectural subsidies
Prefectural disbursements for specific programs
¥1.9B¥51,8546.8%
Borrowing (local bonds)
New borrowing during the year
¥2.4B¥65,4498.6%
Donations
Including hometown tax (furusato nozei)
¥1.7B¥46,8416.2%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥3.3B¥87,52411.5%

Hometown tax (furusato nozei) donations received in FY2024: ¥1.6B

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
¥9.2B¥246,477¥204,71333.7%
Commerce & tourism
Business attraction, shopping streets, tourism
¥3.7B¥99,268¥15,97913.6%
Debt service
Repayment of principal and interest on local bonds
¥3.0B¥80,580¥55,60911.0%
Education
Schools, libraries, community centers, sports facilities
¥2.5B¥68,127¥65,1809.3%
General administration
Office management, tax collection, family registers, elections
¥2.4B¥64,914¥95,2578.9%
Public works
Roads, bridges, parks, sewers, public housing
¥2.0B¥53,169¥56,1097.3%
Health & sanitation
Health checks, vaccinations, waste disposal
¥1.9B¥50,098¥53,6196.9%
Fire & emergency¥958M¥25,755¥24,6923.5%
Agriculture, forestry & fisheries¥958M¥25,750¥24,4983.5%
Disaster recovery¥442M¥11,875¥1,5781.6%
Assembly¥151M¥4,062¥4,5580.6%
Labor¥12M¥320¥4810.0%

Welfare spending

Children
¥3.0B
Per resident ¥80,468 (median ¥74,813)
Elderly
¥2.1B
Per resident ¥57,581 (median ¥44,208)
Social welfare
¥3.2B
Per resident ¥85,534 (median ¥69,722)
Public assistance
¥852M
Per resident ¥22,888 (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 46.9% 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

0.300.350.400.450.502015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

36K38K40K42K44K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202437,207¥27.2B¥30.4B¥7.8B0.3691.7%—
FY202337,920¥26.5B¥30.8B¥8.1B0.3491.9%—
FY202238,487¥26.7B¥31.5B¥7.6B0.3692.9%—
FY202139,138¥28.9B¥31.5B¥7.3B0.3685.1%—
FY202039,763¥32.3B¥30.4B¥6.5B0.3998.0%—
FY201940,345¥25.2B¥27.8B¥7.4B0.3893.8%—
FY201841,003¥24.4B¥27.3B¥7.8B0.3890.9%—
FY201741,631¥24.7B¥25.9B¥8.2B0.3891.4%—
FY201642,238¥24.0B¥24.8B¥8.2B0.3889.7%—
FY201542,849¥22.5B¥24.2B¥8.1B0.3886.2%—

Similar-sized cities in Kagoshima Prefecture

All municipalities in Kagoshima 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)