Kagoshima Prefecture finances and its 43 municipalities (FY2024)

Fiscal health rank among the 47 prefectures

Fiscal strength indexWorse than peers

0.36

#40 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

98.2%

#44 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

11.1%

#26 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 ratioWorse than peers

190.1%

#34 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 residentWorse than peers

¥955,140

#32 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

¥81,509

#18 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 ratioWorse than peers

35.7%

#42 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 ratioWorse than peers

3.6%

#39 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 ¥895.4B · per resident ¥574,377

Local taxes 23.8%Shared taxes and grants 4.8%Local allocation tax 32.9%National subsidies 18.3%Borrowing (local bonds) 8.3%Donations 0.0%Other 11.9%

Source	Amount	Per resident	Share
Local taxes Resident tax, fixed asset tax and other taxes paid by residents and businesses	¥213.0B	¥136,661	23.8%
Shared taxes and grants Portions of national and prefectural taxes distributed to municipalities	¥43.3B	¥27,783	4.8%
Local allocation tax Unconditional transfers from the national government to municipalities with smaller tax bases	¥294.3B	¥188,814	32.9%
National subsidies National treasury disbursements for specific programs	¥164.3B	¥105,382	18.3%
Borrowing (local bonds) New borrowing during the year	¥73.9B	¥47,410	8.3%
Donations Including hometown tax (furusato nozei)	¥392M	¥251	0.0%
Other Fees, charges, transfers from reserves, carry-overs and other revenue	¥106.1B	¥68,077	11.9%

Spending by function per resident

This municipalityMedian of prefectures (47)

Education

¥125K

Welfare

¥98K

Debt service

¥71K

Public works

¥65K

Agriculture, forestry & fisheries

¥52K

General administration

¥46K

Police

¥24K

Health & sanitation

¥20K

Commerce & tourism

¥9K

Disaster recovery

¥6K

Function	Amount	Per resident	Peer median	Share
Education Schools, libraries, community centers, sports facilities	¥194.9B	¥124,999	¥104,412	22.8%
Welfare Elderly, children, people with disabilities, public assistance	¥153.4B	¥98,392	¥80,864	17.9%
Debt service Repayment of principal and interest on local bonds	¥110.9B	¥71,155	¥64,586	13.0%
Public works Roads, bridges, parks, sewers, public housing	¥100.8B	¥64,647	¥66,108	11.8%
Agriculture, forestry & fisheries	¥81.6B	¥52,320	¥31,061	9.5%
General administration Office management, tax collection, family registers, elections	¥71.3B	¥45,712	¥33,399	8.3%
Police Prefectures only	¥37.6B	¥24,095	¥26,383	4.4%
Health & sanitation Health checks, vaccinations, waste disposal	¥31.1B	¥19,958	¥19,958	3.6%
Commerce & tourism Business attraction, shopping streets, tourism	¥14.6B	¥9,390	¥53,525	1.7%
Disaster recovery	¥9.2B	¥5,904	¥2,912	1.1%
Labor	¥1.8B	¥1,164	¥1,436	0.2%
Assembly	¥1.4B	¥873	¥873	0.2%
Fire & emergency	¥0	¥0	¥0	0.0%

Welfare spending

Children

¥43.0B

Per resident ¥27,583 (median ¥19,268)

Elderly

¥61.5B

Per resident ¥39,472 (median ¥34,452)

Social welfare

¥42.8B

Per resident ¥27,479 (median ¥23,130)

Public assistance

¥5.9B

Per resident ¥3,766 (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 43.3% of spending.

Personnel

¥149K

Social assistance

¥18K

Debt service

¥71K

Goods & services

¥19K

Subsidies

¥146K

Construction

¥105K

Transfers to other accounts

¥7K

Reserves

¥24K

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	1,558,920	¥855.2B	¥1.49T	¥127.1B	0.36	98.2%	11.1%
FY2023	1,576,361	¥856.1B	¥1.52T	¥106.9B	0.34	96.7%	11.4%
FY2022	1,591,699	¥921.5B	¥1.56T	¥100.2B	0.34	97.8%	11.4%
FY2021	1,605,419	¥938.6B	¥1.59T	¥99.0B	0.34	92.8%	11.3%
FY2020	1,617,850	¥853.6B	¥1.60T	¥69.9B	0.35	97.6%	11.5%
FY2019	1,630,146	¥769.7B	¥1.59T	¥63.5B	0.35	97.9%	11.7%
FY2018	1,643,437	¥759.1B	¥1.60T	¥72.7B	0.35	98.2%	12.2%
FY2017	1,655,888	¥786.1B	¥1.62T	¥79.9B	0.34	97.6%	12.8%
FY2016	1,668,003	¥762.4B	¥1.64T	¥75.8B	0.33	97.0%	13.8%
FY2015	1,679,502	¥777.7B	¥1.65T	¥81.3B	0.32	96.8%	14.7%

Municipalities in Kagoshima Prefecture FY2024 · click a column to sort

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

Municipality	Population	Fiscal strength	Current balance	Debt service	Debt per resident	Reserves per resident	Spending per resident
Kagoshima City 鹿児島市	591,263	0.69	92.9%	—	¥402,323	¥58,106	¥497,376
Kanoya City 鹿屋市	98,626	0.47	91.7%	—	¥354,335	¥255,475	¥643,549
Makurazaki City 枕崎市	18,898	0.39	89.4%	—	¥689,591	¥425,230	¥792,262
Akune City 阿久根市	18,147	0.35	90.7%	—	¥611,073	¥477,466	¥769,359
Izumi City 出水市	51,405	0.43	86.4%	—	¥396,452	¥372,197	¥658,881
Ibusuki City 指宿市	37,207	0.36	91.7%	—	¥815,834	¥210,250	¥730,397
Nishinomote City 西之表市	14,095	0.29	89.5%	—	¥544,861	¥415,051	¥1,020,774
Tarumizu City 垂水市	12,973	0.29	92.1%	—	¥639,110	¥471,889	¥1,113,166
Satsumasendai City 薩摩川内市	90,536	0.59	91.3%	—	¥397,436	¥180,434	¥672,092
Hioki City 日置市	46,134	0.40	92.4%	—	¥661,370	¥248,848	¥666,699
So City 曽於市	32,185	0.31	85.7%	—	¥865,387	¥327,554	¥933,534
Kirishima City 霧島市	123,070	0.55	87.2%	—	¥375,499	¥208,903	¥617,637
Ichikikushikino City いちき串木野市	25,808	0.39	91.0%	—	¥604,763	¥329,491	¥700,518
Minamisatsuma City 南さつま市	31,094	0.29	88.9%	—	¥1,000,836	¥907,854	¥1,037,057
Shibushi City 志布志市	28,693	0.39	82.1%	—	¥673,074	¥541,165	¥1,085,625
Amami City 奄美市	40,239	0.27	91.3%	—	¥924,154	¥476,187	¥884,391
Minamikyushu City 南九州市	31,457	0.36	92.2%	—	¥665,338	¥378,734	¥916,923
Isa City 伊佐市	22,748	0.38	90.7%	—	¥596,721	¥462,015	¥837,247
Aira City 姶良市	78,123	0.51	91.1%	—	¥414,267	¥68,244	¥487,791
Mishima Village 三島村	344	0.06	90.6%	—	¥7,403,009	¥4,707,212	¥5,760,305
Toshima Village 十島村	673	0.07	91.5%	—	¥9,530,648	¥3,975,982	¥8,767,736
Satsuma Town さつま町	18,696	0.38	90.4%	—	¥667,842	¥519,261	¥845,531
Nagashima Town 長島町	9,399	0.19	94.7%	—	¥1,746,523	¥694,297	¥1,462,662
Yusui Town 湧水町	8,294	0.30	89.9%	—	¥840,783	¥400,397	¥963,518
Osaki Town 大崎町	11,914	0.35	75.4%	—	¥429,254	¥1,072,797	¥1,333,098
Higashikushira Town 東串良町	6,361	0.28	86.5%	—	¥974,836	¥871,074	¥1,116,722
Kinko Town 錦江町	6,165	0.19	89.0%	—	¥1,250,511	¥1,097,499	¥1,393,151
Minamiosumi Town 南大隅町	5,912	0.16	88.2%	—	¥1,699,515	¥1,498,082	¥1,500,788
Kimotsuki Town 肝付町	13,587	0.28	89.8%	—	¥761,863	¥442,393	¥834,958
Nakatane Town 中種子町	7,102	0.22	90.5%	—	¥1,016,102	¥581,925	¥1,127,477
Minamitane Town 南種子町	5,196	0.24	91.5%	—	¥1,020,479	¥529,686	¥1,364,556
Yakushima Town 屋久島町	11,326	0.23	87.1%	—	¥1,022,034	¥512,176	¥1,228,402
Yamato Village 大和村	1,384	0.08	92.7%	—	¥2,789,048	¥837,253	¥3,440,287
Uken Village 宇検村	1,604	0.09	92.9%	—	¥2,261,163	¥1,358,487	¥2,785,406
Setochi Town 瀬戸内町	8,084	0.16	92.3%	—	¥957,021	¥395,753	¥1,369,518
Tatsugo Town 龍郷町	6,014	0.17	88.6%	—	¥1,273,159	¥848,010	¥1,216,303
Kikai Town 喜界町	6,307	0.16	82.7%	—	¥1,086,069	¥643,798	¥1,358,331
Tokunoshima Town 徳之島町	9,844	0.23	85.4%	—	¥976,726	¥313,373	¥1,048,042
Amagi Town 天城町	5,461	0.15	92.4%	—	¥1,293,611	¥489,819	¥1,388,051
Isen Town 伊仙町	6,132	0.13	87.8%	—	¥1,466,314	¥252,441	¥1,174,620
Wadomari Town 和泊町	5,975	0.18	90.8%	—	¥1,236,321	¥623,636	¥1,188,914
China Town 知名町	5,383	0.15	88.8%	—	¥1,499,715	¥537,158	¥1,315,096
Yoron Town 与論町	5,062	0.16	91.7%	—	¥1,206,223	¥439,128	¥1,082,909