Satsumasendai City finances

鹿児島県薩摩川内市の財政

City Kagoshima Prefecture, Japan Population 90,536 Area 682.92 km² FY2024 settlement of accounts
Total spending
¥60.8B
Per resident ¥672,092
Local bonds outstanding
¥36.0B
Per resident ¥397,436
Reserve funds
¥16.3B
Per resident ¥180,434
Fiscal strength index
0.59
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.59
#549 of 1718 in Japan · #2 of 43 in the prefecture (highest first)
Median of similar municipalities 0.64
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
91.3%
#841 of 1741 in Japan · #28 of 43 in the prefecture (lowest first)
Median of similar municipalities 94.0%
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 resident
¥397,436
#583 of 1741 in Japan · #4 of 43 in the prefecture (lowest first)
Median of similar municipalities ¥382,998
What this means

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

Reserve funds per residentBetter than peers
¥180,434
#1095 of 1741 in Japan · #41 of 43 in the prefecture (highest first)
Median of similar municipalities ¥126,853
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
38.7%
#792 of 1741 in Japan · #6 of 43 in the prefecture (highest first)
Median of similar municipalities 43.4%
What this means

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

Fiscal adjustment fund ratioBetter than peers
26.9%
#767 of 1718 in Japan · #22 of 43 in the prefecture (highest first)
Median of similar municipalities 18.8%
What this means

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

Revenue ¥65.8B · per resident ¥727,202

Local taxes 24.4%Shared taxes and grants 5.9%Local allocation tax 20.6%National subsidies 18.3%Prefectural subsidies 7.7%Borrowing (local bonds) 8.8%Donations 0.8%Other 13.5%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥16.1B¥177,79624.4%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥3.9B¥42,9425.9%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥13.5B¥149,48920.6%
National subsidies
National treasury disbursements for specific programs
¥12.0B¥133,07718.3%
Prefectural subsidies
Prefectural disbursements for specific programs
¥5.1B¥55,9447.7%
Borrowing (local bonds)
New borrowing during the year
¥5.8B¥64,1488.8%
Donations
Including hometown tax (furusato nozei)
¥541M¥5,9810.8%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥8.9B¥97,82713.5%

Hometown tax (furusato nozei) donations received in FY2024: ¥526M

Spending by function per resident

This municipalityMedian of cities with 50,000–100,000 people (234)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥22.8B¥251,800¥194,51737.5%
General administration
Office management, tax collection, family registers, elections
¥9.0B¥99,411¥69,05314.8%
Public works
Roads, bridges, parks, sewers, public housing
¥7.1B¥78,276¥44,17711.6%
Education
Schools, libraries, community centers, sports facilities
¥4.7B¥51,595¥57,0587.7%
Health & sanitation
Health checks, vaccinations, waste disposal
¥4.5B¥49,484¥39,9137.4%
Debt service
Repayment of principal and interest on local bonds
¥4.4B¥48,787¥38,6837.3%
Fire & emergency¥3.8B¥42,110¥17,6236.3%
Agriculture, forestry & fisheries¥1.9B¥20,649¥9,0053.1%
Commerce & tourism
Business attraction, shopping streets, tourism
¥1.7B¥18,483¥8,6412.8%
Disaster recovery¥719M¥7,944¥811.2%
Assembly¥287M¥3,170¥3,3390.5%
Labor¥35M¥384¥4580.1%

Welfare spending

Children
¥9.7B
Per resident ¥106,753 (median ¥77,676)
Elderly
¥4.4B
Per resident ¥49,010 (median ¥34,812)
Social welfare
¥6.9B
Per resident ¥75,807 (median ¥63,964)
Public assistance
¥1.8B
Per resident ¥20,174 (median ¥17,030)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 47.2% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥200K¥400K¥600K2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥200K¥400K¥600K¥800K2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.450.500.550.600.650.702015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

85%88%90%92%95%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

90K92K94K96K98K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202490,536¥60.8B¥36.0B¥16.3B0.5991.3%—
FY202391,542¥59.4B¥34.5B¥16.7B0.5991.9%—
FY202292,248¥57.5B¥35.4B¥15.6B0.5791.3%—
FY202193,176¥62.2B¥37.3B¥14.9B0.5586.7%—
FY202093,581¥67.3B¥38.2B¥15.0B0.5392.8%—
FY201994,513¥53.1B¥38.9B¥15.1B0.5394.9%—
FY201895,485¥53.9B¥40.8B¥18.2B0.5294.3%—
FY201796,206¥55.1B¥42.3B¥20.0B0.5092.7%—
FY201697,056¥54.3B¥45.2B¥21.5B0.4993.7%—
FY201597,636¥54.1B¥48.9B¥20.6B0.4894.9%—

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)