Kochi Prefecture finances and its 34 municipalities (FY2024)

Fiscal health rank among the 47 prefectures

Fiscal strength indexWorse than peers

0.27

#46 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 ratioWorse than peers

98.9%

#45 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 ratioWorse than peers

12.3%

#33 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

178.4%

#30 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

¥1,306,022

#45 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

¥79,505

#21 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

27.1%

#47 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

8.6%

#15 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 ¥477.7B · per resident ¥718,491

Local taxes 19.3%Shared taxes and grants 4.1%Local allocation tax 39.6%National subsidies 17.3%Borrowing (local bonds) 12.0%Donations 0.1%Other 7.7%

Source	Amount	Per resident	Share
Local taxes Resident tax, fixed asset tax and other taxes paid by residents and businesses	¥92.0B	¥138,320	19.3%
Shared taxes and grants Portions of national and prefectural taxes distributed to municipalities	¥19.4B	¥29,131	4.1%
Local allocation tax Unconditional transfers from the national government to municipalities with smaller tax bases	¥188.9B	¥284,190	39.6%
National subsidies National treasury disbursements for specific programs	¥82.6B	¥124,227	17.3%
Borrowing (local bonds) New borrowing during the year	¥57.4B	¥86,404	12.0%
Donations Including hometown tax (furusato nozei)	¥681M	¥1,024	0.1%
Other Fees, charges, transfers from reserves, carry-overs and other revenue	¥36.7B	¥55,195	7.7%

Spending by function per resident

This municipalityMedian of prefectures (47)

Education

¥145K

Public works

¥130K

Debt service

¥109K

Welfare

¥106K

Agriculture, forestry & fisheries

¥53K

Police

¥34K

General administration

¥34K

Health & sanitation

¥32K

Commerce & tourism

¥17K

Disaster recovery

¥6K

Function	Amount	Per resident	Peer median	Share
Education Schools, libraries, community centers, sports facilities	¥96.7B	¥145,421	¥104,412	20.7%
Public works Roads, bridges, parks, sewers, public housing	¥86.7B	¥130,412	¥66,108	18.6%
Debt service Repayment of principal and interest on local bonds	¥72.5B	¥109,042	¥64,586	15.5%
Welfare Elderly, children, people with disabilities, public assistance	¥70.3B	¥105,717	¥80,864	15.0%
Agriculture, forestry & fisheries	¥35.4B	¥53,189	¥31,061	7.6%
Police Prefectures only	¥22.7B	¥34,134	¥26,383	4.9%
General administration Office management, tax collection, family registers, elections	¥22.7B	¥34,107	¥33,399	4.9%
Health & sanitation Health checks, vaccinations, waste disposal	¥21.2B	¥31,875	¥19,958	4.5%
Commerce & tourism Business attraction, shopping streets, tourism	¥11.6B	¥17,461	¥53,525	2.5%
Disaster recovery	¥3.7B	¥5,572	¥2,912	0.8%
Labor	¥1.3B	¥1,930	¥1,436	0.3%
Assembly	¥1.0B	¥1,536	¥873	0.2%
その他	¥3M	¥4	¥0	0.0%
Fire & emergency	¥0	¥0	¥0	0.0%

Welfare spending

Children

¥15.6B

Per resident ¥23,500 (median ¥19,268)

Elderly

¥31.2B

Per resident ¥46,917 (median ¥34,452)

Social welfare

¥20.1B

Per resident ¥30,217 (median ¥23,130)

Public assistance

¥3.3B

Per resident ¥4,902 (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 42.8% of spending.

Personnel

¥171K

Social assistance

¥21K

Debt service

¥109K

Goods & services

¥38K

Subsidies

¥164K

Construction

¥167K

Transfers to other accounts

¥8K

Reserves

¥8K

Maintenance

¥10K

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	664,863	¥467.4B	¥868.3B	¥52.9B	0.27	98.9%	12.3%
FY2023	675,623	¥473.6B	¥878.4B	¥54.3B	0.26	97.1%	11.7%
FY2022	684,964	¥483.5B	¥892.0B	¥54.4B	0.26	95.5%	11.1%
FY2021	693,369	¥530.1B	¥901.0B	¥52.9B	0.26	89.6%	10.6%
FY2020	701,531	¥492.3B	¥890.4B	¥38.2B	0.27	96.1%	10.6%
FY2019	709,230	¥449.4B	¥878.0B	¥32.5B	0.27	98.5%	10.6%
FY2018	717,480	¥435.2B	¥864.2B	¥37.3B	0.27	96.9%	10.5%
FY2017	725,289	¥460.7B	¥857.6B	¥38.4B	0.27	97.3%	10.3%
FY2016	732,535	¥441.1B	¥848.4B	¥43.0B	0.26	96.1%	10.2%
FY2015	740,059	¥444.3B	¥842.4B	¥47.4B	0.24	93.8%	10.8%

Municipalities in Kochi Prefecture FY2024 · click a column to sort

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

Municipality	Population	Fiscal strength	Current balance	Debt service	Debt per resident	Reserves per resident	Spending per resident
Kochi City 高知市	312,228	0.63	99.5%	—	¥636,939	¥45,325	¥517,877
Muroto City 室戸市	11,273	0.22	96.3%	—	¥1,243,392	¥815,858	¥1,336,200
Aki City 安芸市	15,555	0.31	89.4%	—	¥1,409,827	¥518,916	¥1,043,946
Nankoku City 南国市	45,979	0.59	88.6%	—	¥526,286	¥100,834	¥567,844
Tosa City 土佐市	25,646	0.38	90.2%	—	¥710,042	¥252,997	¥593,367
Susaki City 須崎市	19,325	0.41	95.2%	—	¥899,306	¥494,002	¥1,058,136
Sukumo City 宿毛市	18,394	0.36	89.6%	—	¥1,175,997	¥397,083	¥881,902
Tosashimizu City 土佐清水市	11,591	0.24	89.6%	—	¥1,058,172	¥207,374	¥877,144
Shimanto City 四万十市	31,424	0.35	90.0%	—	¥965,804	¥193,489	¥830,742
Konan City 香南市	32,585	0.34	96.6%	—	¥544,463	¥353,023	¥655,118
Kami City 香美市	24,667	0.32	98.8%	—	¥574,384	¥458,413	¥756,385
Toyo Town 東洋町	2,059	0.11	92.5%	—	¥1,988,064	¥472,090	¥1,556,042
Nahari Town 奈半利町	2,858	0.17	96.5%	—	¥1,480,704	¥1,453,832	¥1,146,761
Tano Town 田野町	2,419	0.19	91.5%	—	¥1,445,092	¥962,968	¥1,651,935
Yasuda Town 安田町	2,269	0.15	97.6%	—	¥1,813,872	¥953,260	¥1,318,934
Kitagawa Village 北川村	1,177	0.19	93.7%	—	¥2,022,906	¥2,523,454	¥2,463,976
Umaji Village 馬路村	762	0.16	92.5%	—	¥3,312,682	¥2,852,358	¥3,123,598
Geisei Village 芸西村	3,570	0.23	88.4%	—	¥577,629	¥2,014,855	¥1,504,037
Motoyama Town 本山町	3,125	0.16	92.2%	—	¥2,049,547	¥967,655	¥1,487,830
Otoyo Town 大豊町	2,961	0.18	77.6%	—	¥1,853,376	¥2,735,202	¥2,015,170
Tosa Town 土佐町	3,488	0.20	83.5%	—	¥1,197,010	¥1,119,752	¥1,507,610
Okawa Village 大川村	355	0.13	99.3%	—	¥6,187,146	¥3,017,907	¥4,862,285
Ino Town いの町	20,829	0.35	91.8%	—	¥763,369	¥440,765	¥731,164
Niyodogawa Town 仁淀川町	4,459	0.18	83.2%	—	¥1,078,882	¥1,171,431	¥1,520,198
Nakatosa Town 中土佐町	5,774	0.17	92.3%	—	¥2,227,296	¥816,508	¥1,257,324
Sakawa Town 佐川町	11,805	0.32	93.2%	—	¥619,364	¥546,564	¥757,124
Ochi Town 越知町	4,811	0.19	93.9%	—	¥1,116,548	¥480,163	¥1,157,249
Yusuhara Town 梼原町	3,084	0.14	93.8%	—	¥2,668,219	¥2,462,311	¥2,073,743
Hidaka Village 日高村	4,704	0.27	87.2%	—	¥1,057,402	¥502,133	¥1,234,839
Tsuno Town 津野町	5,184	0.16	78.6%	—	¥1,156,124	¥1,845,174	¥1,442,149
Shimanto Town 四万十町	14,945	0.23	96.1%	—	¥1,227,431	¥890,027	¥1,190,883
Otsuki Town 大月町	4,348	0.18	91.4%	—	¥1,185,413	¥485,597	¥1,245,744
Mihara Village 三原村	1,355	0.12	93.5%	—	¥1,853,295	¥1,878,670	¥1,798,362
Kuroshio Town 黒潮町	9,855	0.20	93.8%	—	¥971,493	¥461,907	¥1,101,026