Aira City finances

鹿児島県姶良市の財政

City Kagoshima Prefecture, Japan Population 78,123 Area 231.25 km² FY2024 settlement of accounts
Total spending
¥38.1B
Per resident ¥487,791
Local bonds outstanding
¥32.4B
Per resident ¥414,267
Reserve funds
¥5.3B
Per resident ¥68,244
Fiscal strength index
0.51
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.51
#706 of 1718 in Japan · #4 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
91.1%
#812 of 1741 in Japan · #27 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 residentWorse than peers
¥414,267
#635 of 1741 in Japan · #6 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 residentWorse than peers
¥68,244
#1606 of 1741 in Japan · #42 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
29.7%
#1284 of 1741 in Japan · #20 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 ratioWorse than peers
15.9%
#1319 of 1718 in Japan · #41 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 ¥39.4B · per resident ¥504,162

Local taxes 20.4%Shared taxes and grants 7.4%Local allocation tax 23.2%National subsidies 23.0%Prefectural subsidies 8.5%Borrowing (local bonds) 8.1%Donations 1.2%Other 8.1%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥8.0B¥102,66020.4%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥2.9B¥37,5227.4%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥9.2B¥117,15923.2%
National subsidies
National treasury disbursements for specific programs
¥9.1B¥115,98023.0%
Prefectural subsidies
Prefectural disbursements for specific programs
¥3.4B¥42,9938.5%
Borrowing (local bonds)
New borrowing during the year
¥3.2B¥40,9448.1%
Donations
Including hometown tax (furusato nozei)
¥460M¥5,8831.2%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥3.2B¥41,0218.1%

Hometown tax (furusato nozei) donations received in FY2024: ¥442M

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
¥17.8B¥227,377¥194,51746.6%
General administration
Office management, tax collection, family registers, elections
¥5.8B¥73,902¥69,05315.2%
Debt service
Repayment of principal and interest on local bonds
¥3.1B¥39,728¥38,6838.1%
Education
Schools, libraries, community centers, sports facilities
¥3.1B¥39,293¥57,0588.1%
Health & sanitation
Health checks, vaccinations, waste disposal
¥3.0B¥39,035¥39,9138.0%
Public works
Roads, bridges, parks, sewers, public housing
¥2.2B¥27,671¥44,1775.7%
Fire & emergency¥1.1B¥14,023¥17,6232.9%
Agriculture, forestry & fisheries¥921M¥11,794¥9,0052.4%
Disaster recovery¥518M¥6,628¥811.4%
Commerce & tourism
Business attraction, shopping streets, tourism
¥411M¥5,261¥8,6411.1%
Assembly¥211M¥2,698¥3,3390.6%
Labor¥30M¥381¥4580.1%

Welfare spending

Children
¥8.0B
Per resident ¥102,197 (median ¥77,676)
Elderly
¥3.1B
Per resident ¥39,733 (median ¥34,812)
Social welfare
¥4.9B
Per resident ¥63,133 (median ¥63,964)
Public assistance
¥1.7B
Per resident ¥22,293 (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 55.5% 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¥600K2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.450.500.550.600.650.702015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

80%85%90%95%100%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

76K76K77K78K78K78K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202478,123¥38.1B¥32.4B¥5.3B0.5191.1%—
FY202378,218¥38.7B¥32.1B¥5.1B0.5090.5%—
FY202278,077¥35.1B¥30.5B¥5.3B0.5190.8%—
FY202177,904¥37.1B¥31.3B¥4.6B0.5183.8%—
FY202077,711¥41.4B¥30.6B¥3.5B0.5196.2%—
FY201977,430¥32.6B¥31.6B¥4.0B0.5196.8%—
FY201877,411¥30.2B¥31.2B¥5.0B0.5093.3%—
FY201777,033¥29.2B¥31.2B¥5.8B0.5093.9%—
FY201676,680¥30.0B¥31.8B¥6.0B0.4993.7%—
FY201576,323¥27.6B¥32.3B¥6.0B0.4890.7%—

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)