Ehime Prefecture finances

愛媛県の財政

Prefecture Population 1,296,359 FY2024 settlement of accounts 20 municipalities ↓

Total spending

¥746.9B

Per resident ¥576,131

Local bonds outstanding

¥944.5B

Per resident ¥728,556

Reserve funds

¥130.2B

Per resident ¥100,456

Fiscal strength index

0.45

Closer to 1.0 = more self-funded

Fiscal health rank among the 47 prefectures

Fiscal strength index

0.45

#28 of 47 in Japan (highest first)

Median of similar municipalities 0.47

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

89.9%

#8 of 47 in Japan (lowest first)

Median of similar municipalities 93.8%

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.

Real debt service ratio

11.0%

#24 of 47 in Japan (lowest first)

Median of similar municipalities 11.0%

What this means

Debt repayments relative to revenue (3-year average). At 18% or more, new borrowing needs approval; 25% or more triggers early fiscal soundness measures.

Future burden ratioBetter than peers

111.5%

#10 of 47 in Japan (lowest first)

Median of similar municipalities 159.7%

What this means

Debts and other future liabilities as a percentage of one year's standard revenue. For municipalities, 350% or more triggers early fiscal soundness measures. Zero when reserves exceed liabilities.

Local bonds outstanding per residentBetter than peers

¥728,556

#15 of 47 in Japan (lowest first)

Median of similar municipalities ¥820,968

What this means

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

Reserve funds per residentBetter than peers

¥100,456

#11 of 47 in Japan (highest first)

Median of similar municipalities ¥72,828

What this means

Fiscal adjustment, debt reduction and special-purpose funds at fiscal year-end divided by the population.

Own-source revenue ratioBetter than peers

52.0%

#16 of 47 in Japan (highest first)

Median of similar municipalities 48.8%

What this means

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

Fiscal adjustment fund ratioBetter than peers

7.0%

#19 of 47 in Japan (highest first)

Median of similar municipalities 6.4%

What this means

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

Revenue ¥770.8B · per resident ¥594,550

Local taxes 27.2%Shared taxes and grants 4.7%Local allocation tax 23.7%National subsidies 12.5%Borrowing (local bonds) 7.0%Donations 0.1%Other 24.7%

Source	Amount	Per resident	Share
Local taxes Resident tax, fixed asset tax and other taxes paid by residents and businesses	¥209.9B	¥161,898	27.2%
Shared taxes and grants Portions of national and prefectural taxes distributed to municipalities	¥36.1B	¥27,883	4.7%
Local allocation tax Unconditional transfers from the national government to municipalities with smaller tax bases	¥183.0B	¥141,162	23.7%
National subsidies National treasury disbursements for specific programs	¥96.3B	¥74,263	12.5%
Borrowing (local bonds) New borrowing during the year	¥54.3B	¥41,900	7.0%
Donations Including hometown tax (furusato nozei)	¥580M	¥447	0.1%
Other Fees, charges, transfers from reserves, carry-overs and other revenue	¥190.6B	¥146,996	24.7%

Spending by function per resident

This municipalityMedian of prefectures (47)

Education

¥107K

Commerce & tourism

¥96K

Welfare

¥85K

Public works

¥76K

Debt service

¥66K

Agriculture, forestry & fisheries

¥31K

General administration

¥29K

Police

¥25K

Health & sanitation

¥22K

Disaster recovery

¥3K

Function	Amount	Per resident	Peer median	Share
Education Schools, libraries, community centers, sports facilities	¥138.8B	¥107,068	¥104,412	18.6%
Commerce & tourism Business attraction, shopping streets, tourism	¥124.1B	¥95,760	¥53,525	16.6%
Welfare Elderly, children, people with disabilities, public assistance	¥110.6B	¥85,351	¥80,864	14.8%
Public works Roads, bridges, parks, sewers, public housing	¥98.1B	¥75,693	¥66,108	13.1%
Debt service Repayment of principal and interest on local bonds	¥86.0B	¥66,374	¥64,586	11.5%
Agriculture, forestry & fisheries	¥40.3B	¥31,061	¥31,061	5.4%
General administration Office management, tax collection, family registers, elections	¥37.8B	¥29,149	¥33,399	5.1%
Police Prefectures only	¥31.8B	¥24,561	¥26,383	4.3%
Health & sanitation Health checks, vaccinations, waste disposal	¥27.9B	¥21,549	¥19,958	3.7%
Disaster recovery	¥3.6B	¥2,776	¥2,912	0.5%
Labor	¥2.3B	¥1,765	¥1,436	0.3%
Assembly	¥1.2B	¥957	¥873	0.2%
その他	¥3M	¥2	¥0	0.0%
Fire & emergency	¥0	¥0	¥0	0.0%

Welfare spending

Children

¥24.1B

Per resident ¥18,582 (median ¥19,268)

Elderly

¥48.9B

Per resident ¥37,714 (median ¥34,452)

Social welfare

¥34.1B

Per resident ¥26,320 (median ¥23,130)

Public assistance

¥3.5B

Per resident ¥2,689 (median ¥1,753)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 38.3% of spending.

Personnel

¥128K

Social assistance

¥27K

Debt service

¥66K

Goods & services

¥24K

Subsidies

¥115K

Construction

¥95K

Transfers to other accounts

¥6K

Reserves

¥19K

Maintenance

¥3K

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds

Spending per resident

Fiscal strength index

Current balance ratio

Population

See the numbers by year

Fiscal year	Population	Spending	Local bonds	Reserves	Fiscal strength	Current balance	Debt service
FY2024	1,296,359	¥746.9B	¥944.5B	¥130.2B	0.45	89.9%	11.0%
FY2023	1,312,298	¥740.8B	¥972.1B	¥129.2B	0.42	86.0%	11.2%
FY2022	1,327,185	¥707.4B	¥994.7B	¥115.8B	0.42	87.6%	11.1%
FY2021	1,341,539	¥742.6B	¥1.02T	¥114.0B	0.42	84.7%	10.9%
FY2020	1,356,343	¥713.7B	¥1.03T	¥91.0B	0.45	88.9%	9.9%
FY2019	1,369,131	¥623.7B	¥1.03T	¥82.9B	0.44	90.2%	10.2%
FY2018	1,381,761	¥620.7B	¥1.03T	¥82.7B	0.44	90.9%	10.5%
FY2017	1,394,339	¥615.0B	¥1.04T	¥92.3B	0.43	90.4%	11.2%
FY2016	1,405,325	¥607.6B	¥1.04T	¥94.7B	0.43	89.3%	11.8%
FY2015	1,415,997	¥616.6B	¥1.04T	¥91.9B	0.41	89.0%	12.4%

Municipalities in Ehime Prefecture FY2024 · click a column to sort

Amounts per resident. See also the fiscal strength ranking and debt per resident ranking in Ehime Prefecture.

Municipality	Population	Fiscal strength	Current balance	Debt service	Debt per resident	Reserves per resident	Spending per resident
Matsuyama City 松山市	496,666	0.74	91.3%	—	¥312,840	¥103,588	¥460,236
Imabari City 今治市	147,702	0.53	91.5%	—	¥338,433	¥249,689	¥546,791
Uwajima City 宇和島市	66,981	0.34	91.6%	—	¥461,694	¥306,178	¥738,994
Yawatahama City 八幡浜市	30,019	0.32	88.8%	—	¥735,943	¥240,502	¥798,365
Niihama City 新居浜市	112,724	0.77	86.4%	—	¥459,442	¥57,554	¥483,446
Saijo City 西条市	103,413	0.63	89.0%	—	¥564,415	¥143,417	¥541,781
Ozu City 大洲市	39,040	0.35	99.7%	—	¥846,600	¥264,831	¥777,037
Iyo City 伊予市	35,173	0.41	89.7%	—	¥627,423	¥176,109	¥565,449
Shikokuchuo City 四国中央市	80,965	0.72	88.8%	—	¥608,843	¥187,308	¥561,145
Seiyo City 西予市	33,721	0.25	100.5%	—	¥1,124,793	¥248,176	¥976,869
Ton City 東温市	32,959	0.49	98.9%	—	¥364,126	¥205,990	¥611,912
Kamijima Town 上島町	6,085	0.15	94.5%	—	¥1,311,825	¥281,683	¥1,099,404
Kumakogen Town 久万高原町	6,889	0.21	88.4%	—	¥1,296,064	¥724,409	¥1,373,534
Masaki Town 松前町	30,195	0.68	92.2%	—	¥459,114	¥80,274	¥452,156
Tobe Town 砥部町	20,190	0.42	91.1%	—	¥485,857	¥93,345	¥564,270
Uchiko Town 内子町	14,708	0.27	86.5%	—	¥523,561	¥507,343	¥780,534
Ikata Town 伊方町	7,764	0.60	92.2%	—	¥932,994	¥1,848,157	¥1,329,255
Matsuno Town 松野町	3,484	0.15	86.2%	—	¥1,665,179	¥390,975	¥1,165,414
Kihoku Town 鬼北町	9,108	0.23	91.8%	—	¥1,380,503	¥550,612	¥984,274
Ainan Town 愛南町	18,573	0.23	95.9%	—	¥681,960	¥615,922	¥960,283

Source: Ministry of Internal Affairs and Communications, settlement of accounts of prefectures and municipalities (ordinary accounts), processed by Zaisei Zukan.