Amami City finances

鹿児島県奄美市の財政

City Kagoshima Prefecture, Japan Population 40,239 Area 308.33 km² FY2024 settlement of accounts
Total spending
¥35.6B
Per resident ¥884,391
Local bonds outstanding
¥37.2B
Per resident ¥924,154
Reserve funds
¥19.2B
Per resident ¥476,187
Fiscal strength index
0.27
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.27
#1261 of 1718 in Japan · #24 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
91.3%
#841 of 1741 in Japan · #28 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
¥924,154
#1319 of 1741 in Japan · #22 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 residentBetter than peers
¥476,187
#489 of 1741 in Japan · #22 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
24.4%
#1525 of 1741 in Japan · #30 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 ratioBetter than peers
26.5%
#782 of 1718 in Japan · #23 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 ¥37.3B · per resident ¥926,863

Local taxes 11.4%Shared taxes and grants 4.4%Local allocation tax 37.4%National subsidies 21.9%Prefectural subsidies 6.7%Borrowing (local bonds) 5.2%Donations 0.9%Other 12.1%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥4.2B¥105,25111.4%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥1.6B¥40,5264.4%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥13.9B¥346,53937.4%
National subsidies
National treasury disbursements for specific programs
¥8.2B¥203,35521.9%
Prefectural subsidies
Prefectural disbursements for specific programs
¥2.5B¥61,7506.7%
Borrowing (local bonds)
New borrowing during the year
¥2.0B¥48,4875.2%
Donations
Including hometown tax (furusato nozei)
¥350M¥8,7080.9%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥4.5B¥112,24612.1%

Hometown tax (furusato nozei) donations received in FY2024: ¥325M

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
¥14.4B¥358,652¥204,71340.6%
General administration
Office management, tax collection, family registers, elections
¥5.7B¥141,889¥95,25716.0%
Debt service
Repayment of principal and interest on local bonds
¥4.7B¥117,864¥55,60913.3%
Public works
Roads, bridges, parks, sewers, public housing
¥2.9B¥71,618¥56,1098.1%
Education
Schools, libraries, community centers, sports facilities
¥2.6B¥64,608¥65,1807.3%
Health & sanitation
Health checks, vaccinations, waste disposal
¥2.0B¥50,436¥53,6195.7%
Agriculture, forestry & fisheries¥1.1B¥26,745¥24,4983.0%
Fire & emergency¥763M¥18,973¥24,6922.1%
Commerce & tourism
Business attraction, shopping streets, tourism
¥689M¥17,122¥15,9791.9%
Disaster recovery¥431M¥10,722¥1,5781.2%
Assembly¥212M¥5,268¥4,5580.6%
Labor¥20M¥494¥4810.1%

Welfare spending

Children
¥3.4B
Per resident ¥84,781 (median ¥74,813)
Elderly
¥2.0B
Per resident ¥49,762 (median ¥44,208)
Social welfare
¥4.8B
Per resident ¥120,221 (median ¥69,722)
Public assistance
¥4.2B
Per resident ¥103,874 (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 58.8% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥500K¥1.0M¥1.5M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥250K¥500K¥750K¥1.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.250.300.350.400.450.502015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

86%88%90%92%94%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

40K42K44K46K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202440,239¥35.6B¥37.2B¥19.2B0.2791.3%—
FY202340,965¥34.8B¥39.8B¥17.1B0.2791.2%—
FY202241,670¥34.5B¥42.3B¥16.5B0.2793.9%—
FY202142,157¥41.0B¥44.0B¥15.8B0.2788.9%—
FY202042,622¥40.5B¥43.6B¥14.3B0.2793.4%—
FY201943,267¥35.3B¥42.9B¥14.4B0.2793.6%—
FY201843,315¥36.3B¥42.5B¥14.2B0.2791.4%—
FY201743,770¥33.7B¥39.4B¥14.3B0.2791.5%—
FY201644,250¥32.2B¥37.7B¥13.5B0.2790.4%—
FY201544,721¥31.6B¥37.2B¥11.9B0.2689.2%—

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)