Kagawa Prefecture finances

香川県の財政

Prefecture Population 939,965 FY2024 settlement of accounts 17 municipalities ↓

Total spending

¥471.2B

Per resident ¥501,267

Local bonds outstanding

¥776.0B

Per resident ¥825,566

Reserve funds

¥82.1B

Per resident ¥87,356

Fiscal strength index

0.46

Closer to 1.0 = more self-funded

Fiscal health rank among the 47 prefectures

Fiscal strength index

0.46

#26 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

93.2%

#20 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

10.9%

#22 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 ratio

159.7%

#24 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 resident

¥825,566

#25 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

¥87,356

#14 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 ratio

49.1%

#21 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 ratio

6.3%

#26 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 ¥491.1B · per resident ¥522,508

Local taxes 31.5%Shared taxes and grants 5.2%Local allocation tax 27.5%National subsidies 10.9%Borrowing (local bonds) 7.2%Donations 0.0%Other 17.6%

Source	Amount	Per resident	Share
Local taxes Resident tax, fixed asset tax and other taxes paid by residents and businesses	¥154.9B	¥164,807	31.5%
Shared taxes and grants Portions of national and prefectural taxes distributed to municipalities	¥25.5B	¥27,138	5.2%
Local allocation tax Unconditional transfers from the national government to municipalities with smaller tax bases	¥135.2B	¥143,866	27.5%
National subsidies National treasury disbursements for specific programs	¥53.5B	¥56,932	10.9%
Borrowing (local bonds) New borrowing during the year	¥35.5B	¥37,815	7.2%
Donations Including hometown tax (furusato nozei)	¥206M	¥220	0.0%
Other Fees, charges, transfers from reserves, carry-overs and other revenue	¥86.2B	¥91,730	17.6%

Spending by function per resident

This municipalityMedian of prefectures (47)

Education

¥113K

Welfare

¥78K

Debt service

¥65K

Public works

¥58K

Commerce & tourism

¥48K

General administration

¥35K

Police

¥27K

Agriculture, forestry & fisheries

¥22K

Health & sanitation

¥18K

Assembly

¥1K

Function	Amount	Per resident	Peer median	Share
Education Schools, libraries, community centers, sports facilities	¥106.6B	¥113,377	¥104,412	22.6%
Welfare Elderly, children, people with disabilities, public assistance	¥73.7B	¥78,388	¥80,864	15.6%
Debt service Repayment of principal and interest on local bonds	¥60.7B	¥64,586	¥64,586	12.9%
Public works Roads, bridges, parks, sewers, public housing	¥54.6B	¥58,054	¥66,108	11.6%
Commerce & tourism Business attraction, shopping streets, tourism	¥45.0B	¥47,920	¥53,525	9.6%
General administration Office management, tax collection, family registers, elections	¥33.2B	¥35,293	¥33,399	7.0%
Police Prefectures only	¥25.4B	¥27,034	¥26,383	5.4%
Agriculture, forestry & fisheries	¥20.7B	¥21,992	¥31,061	4.4%
Health & sanitation Health checks, vaccinations, waste disposal	¥16.7B	¥17,766	¥19,958	3.5%
Assembly	¥1.1B	¥1,221	¥873	0.2%
Labor	¥1.0B	¥1,110	¥1,436	0.2%
Disaster recovery	¥244M	¥260	¥2,912	0.1%
Fire & emergency	¥0	¥0	¥0	0.0%

Welfare spending

Children

¥16.3B

Per resident ¥17,343 (median ¥19,268)

Elderly

¥33.7B

Per resident ¥35,845 (median ¥34,452)

Social welfare

¥21.7B

Per resident ¥23,130 (median ¥23,130)

Public assistance

¥1.9B

Per resident ¥2,043 (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 41.4% of spending.

Personnel

¥131K

Social assistance

¥12K

Debt service

¥65K

Goods & services

¥21K

Subsidies

¥126K

Construction

¥76K

Transfers to other accounts

¥6K

Reserves

¥18K

Maintenance

¥8K

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	939,965	¥471.2B	¥776.0B	¥82.1B	0.46	93.2%	10.9%
FY2023	948,585	¥462.7B	¥797.3B	¥79.6B	0.44	92.4%	10.2%
FY2022	956,787	¥501.3B	¥824.4B	¥76.2B	0.45	94.0%	9.9%
FY2021	964,885	¥505.5B	¥851.3B	¥64.8B	0.46	89.9%	9.5%
FY2020	973,922	¥478.5B	¥860.5B	¥49.2B	0.49	96.0%	9.5%
FY2019	981,280	¥436.1B	¥864.7B	¥49.2B	0.49	96.8%	9.6%
FY2018	987,336	¥433.1B	¥868.7B	¥54.3B	0.49	96.4%	10.0%
FY2017	993,205	¥451.4B	¥868.5B	¥60.3B	0.49	96.7%	10.3%
FY2016	997,811	¥437.4B	¥867.5B	¥61.5B	0.48	96.7%	10.8%
FY2015	1,002,173	¥433.3B	¥864.8B	¥64.4B	0.46	94.4%	12.0%

Municipalities in Kagawa Prefecture FY2024 · click a column to sort

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

Municipality	Population	Fiscal strength	Current balance	Debt service	Debt per resident	Reserves per resident	Spending per resident
Takamatsu City 高松市	417,660	0.76	96.3%	—	¥405,705	¥53,242	¥425,593
Marugame City 丸亀市	110,803	0.60	95.2%	—	¥535,424	¥310,057	¥645,276
Sakaide City 坂出市	49,575	0.78	88.9%	—	¥477,423	¥130,416	¥533,608
Zentsuji City 善通寺市	29,891	0.51	95.9%	—	¥366,779	¥138,504	¥515,611
Kanonji City 観音寺市	56,361	0.59	92.5%	—	¥551,972	¥126,076	¥580,583
Sanuki City さぬき市	44,348	0.39	98.3%	—	¥351,087	¥334,485	¥602,168
Higashikagawa City 東かがわ市	27,353	0.35	94.5%	—	¥660,752	¥441,564	¥708,595
Mitoyo City 三豊市	60,480	0.42	98.2%	—	¥507,368	¥294,226	¥635,371
Tonosho Town 土庄町	12,384	0.31	93.0%	—	¥996,453	¥330,365	¥847,136
Shodoshima Town 小豆島町	13,057	0.29	90.2%	—	¥765,882	¥635,017	¥997,275
Miki Town 三木町	26,877	0.53	91.4%	—	¥311,663	¥175,945	¥539,384
Naoshima Town 直島町	2,896	0.43	87.9%	—	¥626,385	¥358,978	¥1,260,750
Utazu Town 宇多津町	18,305	0.78	86.1%	—	¥267,385	¥166,472	¥401,892
Ayagawa Town 綾川町	22,906	0.49	79.1%	—	¥235,911	¥506,370	¥558,379
Kotohira Town 琴平町	8,140	0.35	88.7%	—	¥577,796	¥186,089	¥696,162
Tadotsu Town 多度津町	21,813	0.58	89.9%	—	¥622,112	¥76,740	¥434,852
Manno Town まんのう町	17,116	0.34	87.4%	—	¥730,022	¥343,947	¥709,041

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