Minamikyushu City finances

鹿児島県南九州市の財政

City Kagoshima Prefecture, Japan Population 31,457 Area 357.91 km² FY2024 settlement of accounts
Total spending
¥28.8B
Per resident ¥916,923
Local bonds outstanding
¥20.9B
Per resident ¥665,338
Reserve funds
¥11.9B
Per resident ¥378,734
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
92.2%
#958 of 1741 in Japan · #36 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
¥665,338
#1083 of 1741 in Japan · #14 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
¥378,734
#610 of 1741 in Japan · #31 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
33.2%
#1071 of 1741 in Japan · #15 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
27.7%
#744 of 1718 in Japan · #20 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 ¥30.0B · per resident ¥952,700

Local taxes 12.5%Shared taxes and grants 5.1%Local allocation tax 27.4%National subsidies 14.4%Prefectural subsidies 7.5%Borrowing (local bonds) 12.5%Donations 7.5%Other 13.3%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥3.7B¥118,70812.5%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥1.5B¥48,4765.1%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥8.2B¥260,72827.4%
National subsidies
National treasury disbursements for specific programs
¥4.3B¥137,22214.4%
Prefectural subsidies
Prefectural disbursements for specific programs
¥2.2B¥71,1097.5%
Borrowing (local bonds)
New borrowing during the year
¥3.7B¥118,65812.5%
Donations
Including hometown tax (furusato nozei)
¥2.2B¥71,4267.5%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥4.0B¥126,37313.3%

Hometown tax (furusato nozei) donations received in FY2024: ¥2.2B

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
¥8.7B¥277,986¥204,71330.3%
General administration
Office management, tax collection, family registers, elections
¥6.2B¥198,594¥95,25721.7%
Health & sanitation
Health checks, vaccinations, waste disposal
¥2.7B¥84,989¥53,6199.3%
Education
Schools, libraries, community centers, sports facilities
¥2.4B¥75,955¥65,1808.3%
Debt service
Repayment of principal and interest on local bonds
¥2.1B¥65,282¥55,6097.1%
Agriculture, forestry & fisheries¥1.8B¥56,938¥24,4986.2%
Public works
Roads, bridges, parks, sewers, public housing
¥1.8B¥56,109¥56,1096.1%
Commerce & tourism
Business attraction, shopping streets, tourism
¥1.7B¥54,600¥15,9796.0%
Fire & emergency¥1.0B¥32,044¥24,6923.5%
Disaster recovery¥304M¥9,654¥1,5781.1%
Assembly¥150M¥4,772¥4,5580.5%

Welfare spending

Children
¥2.7B
Per resident ¥86,045 (median ¥74,813)
Elderly
¥2.2B
Per resident ¥70,464 (median ¥44,208)
Social welfare
¥3.3B
Per resident ¥105,719 (median ¥69,722)
Public assistance
¥495M
Per resident ¥15,724 (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 37.8% 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¥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

86%88%90%92%94%96%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

30K32K34K36K38K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202431,457¥28.8B¥20.9B¥11.9B0.3692.2%—
FY202332,079¥27.9B¥19.2B¥12.6B0.3591.8%—
FY202232,745¥25.3B¥18.4B¥12.3B0.3589.7%—
FY202133,478¥26.3B¥19.1B¥11.5B0.3587.8%—
FY202034,152¥27.6B¥19.9B¥9.9B0.3593.8%—
FY201934,777¥22.8B¥20.6B¥8.6B0.3594.8%—
FY201835,417¥21.6B¥21.1B¥8.6B0.3594.8%—
FY201735,954¥21.1B¥21.6B¥8.1B0.3494.5%—
FY201636,605¥21.1B¥22.1B¥8.0B0.3494.9%—
FY201537,294¥20.8B¥22.7B¥8.2B0.3390.8%—

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)