Kumamoto Prefecture finances and its 45 municipalities (FY2024)

Fiscal health rank among the 47 prefectures

Fiscal strength indexWorse than peers

0.42

#29 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

91.5%

#9 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 ratioBetter than peers

8.9%

#8 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

212.5%

#39 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

¥972,730

#33 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 residentWorse than peers

¥60,993

#33 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

43.8%

#31 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

0.4%

#46 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 ¥922.2B · per resident ¥537,312

Local taxes 26.0%Shared taxes and grants 4.9%Local allocation tax 25.4%National subsidies 15.7%Borrowing (local bonds) 10.2%Donations 0.1%Other 17.7%

Source	Amount	Per resident	Share
Local taxes Resident tax, fixed asset tax and other taxes paid by residents and businesses	¥239.9B	¥139,789	26.0%
Shared taxes and grants Portions of national and prefectural taxes distributed to municipalities	¥45.2B	¥26,312	4.9%
Local allocation tax Unconditional transfers from the national government to municipalities with smaller tax bases	¥233.8B	¥136,229	25.4%
National subsidies National treasury disbursements for specific programs	¥144.7B	¥84,329	15.7%
Borrowing (local bonds) New borrowing during the year	¥94.3B	¥54,962	10.2%
Donations Including hometown tax (furusato nozei)	¥917M	¥534	0.1%
Other Fees, charges, transfers from reserves, carry-overs and other revenue	¥163.3B	¥95,157	17.7%

Spending by function per resident

This municipalityMedian of prefectures (47)

Welfare

¥88K

Education

¥85K

Public works

¥66K

Debt service

¥60K

Agriculture, forestry & fisheries

¥42K

Commerce & tourism

¥39K

General administration

¥36K

Police

¥25K

Health & sanitation

¥18K

Disaster recovery

¥17K

Function	Amount	Per resident	Peer median	Share
Welfare Elderly, children, people with disabilities, public assistance	¥150.9B	¥87,890	¥80,864	17.1%
Education Schools, libraries, community centers, sports facilities	¥146.5B	¥85,350	¥104,412	16.6%
Public works Roads, bridges, parks, sewers, public housing	¥113.5B	¥66,108	¥66,108	12.9%
Debt service Repayment of principal and interest on local bonds	¥103.6B	¥60,346	¥64,586	11.8%
Agriculture, forestry & fisheries	¥72.0B	¥41,977	¥31,061	8.2%
Commerce & tourism Business attraction, shopping streets, tourism	¥67.2B	¥39,155	¥53,525	7.6%
General administration Office management, tax collection, family registers, elections	¥62.4B	¥36,367	¥33,399	7.1%
Police Prefectures only	¥42.3B	¥24,661	¥26,383	4.8%
Health & sanitation Health checks, vaccinations, waste disposal	¥30.4B	¥17,737	¥19,958	3.5%
Disaster recovery	¥29.3B	¥17,065	¥2,912	3.3%
Labor	¥2.8B	¥1,625	¥1,436	0.3%
Assembly	¥1.9B	¥1,132	¥873	0.2%
その他	¥8M	¥5	¥0	0.0%
Fire & emergency	¥0	¥0	¥0	0.0%

Welfare spending

Children

¥43.6B

Per resident ¥25,410 (median ¥19,268)

Elderly

¥62.7B

Per resident ¥36,517 (median ¥34,452)

Social welfare

¥38.6B

Per resident ¥22,470 (median ¥23,130)

Public assistance

¥5.5B

Per resident ¥3,207 (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 35.4% of spending.

Personnel

¥104K

Social assistance

¥17K

Debt service

¥60K

Goods & services

¥17K

Subsidies

¥134K

Construction

¥101K

Transfers to other accounts

¥7K

Reserves

¥19K

Maintenance

¥4K

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	1,716,360	¥880.3B	¥1.67T	¥104.7B	0.42	91.5%	8.9%
FY2023	1,728,098	¥903.8B	¥1.67T	¥99.0B	0.40	91.5%	8.3%
FY2022	1,737,946	¥978.3B	¥1.66T	¥108.6B	0.40	90.5%	7.8%
FY2021	1,747,513	¥1.00T	¥1.67T	¥112.6B	0.40	84.9%	7.3%
FY2020	1,758,815	¥901.8B	¥1.63T	¥81.5B	0.43	92.7%	7.7%
FY2019	1,769,880	¥797.6B	¥1.59T	¥82.1B	0.42	94.2%	8.5%
FY2018	1,780,079	¥891.3B	¥1.57T	¥100.8B	0.41	93.6%	9.4%
FY2017	1,789,184	¥942.9B	¥1.53T	¥113.1B	0.41	93.1%	10.4%
FY2016	1,798,149	¥984.4B	¥1.49T	¥136.2B	0.40	95.1%	11.3%
FY2015	1,810,343	¥737.1B	¥1.46T	¥65.9B	0.39	94.5%	12.3%

Municipalities in Kumamoto Prefecture FY2024 · click a column to sort

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

Municipality	Population	Fiscal strength	Current balance	Debt service	Debt per resident	Reserves per resident	Spending per resident
Kumamoto City 熊本市	731,331	0.68	95.4%	—	¥674,452	¥47,561	¥576,801
Yatsushiro City 八代市	120,023	0.50	93.7%	—	¥675,994	¥100,331	¥598,660
Hitoyoshi City 人吉市	29,742	0.44	98.1%	—	¥857,202	¥212,117	¥829,680
Arao City 荒尾市	49,036	0.48	99.6%	—	¥343,914	¥111,061	¥562,597
Minamata City 水俣市	21,639	0.38	94.7%	—	¥755,951	¥226,014	¥760,827
Tamana City 玉名市	62,582	0.44	97.4%	—	¥468,671	¥117,265	¥582,088
Yamaga City 山鹿市	48,002	0.34	99.0%	—	¥636,550	¥363,930	¥715,644
Kikuchi City 菊池市	46,599	0.45	95.9%	—	¥586,157	¥251,450	¥648,728
Uto City 宇土市	36,143	0.49	95.8%	—	¥590,263	¥196,935	¥608,492
Kamiamakusa City 上天草市	23,592	0.26	95.2%	—	¥916,703	¥360,685	¥968,492
Uki City 宇城市	56,356	0.40	97.9%	—	¥715,251	¥303,287	¥604,658
Aso City 阿蘇市	24,170	0.35	91.6%	—	¥796,213	¥224,736	¥819,934
Amakusa City 天草市	71,920	0.28	91.8%	—	¥633,940	¥280,222	¥788,591
Koshi City 合志市	65,160	0.63	91.6%	—	¥295,217	¥140,642	¥460,056
Misato Town 美里町	8,632	0.22	99.5%	—	¥814,164	¥494,858	¥943,604
Gyokuto Town 玉東町	5,158	0.30	92.7%	—	¥550,817	¥577,985	¥1,177,653
Nankan Town 南関町	8,657	0.39	91.2%	—	¥904,168	¥349,319	¥805,921
Nagasu Town 長洲町	15,220	0.50	91.8%	—	¥483,099	¥96,723	¥541,750
Nagomi Town 和水町	9,007	0.26	95.8%	—	¥852,808	¥1,075,521	¥1,130,452
Ozu Town 大津町	36,343	0.73	90.5%	—	¥456,932	¥151,758	¥541,288
Kikuyo Town 菊陽町	43,761	0.95	94.5%	—	¥450,144	¥112,154	¥527,453
Minamioguni Town 南小国町	3,804	0.20	93.1%	—	¥801,806	¥1,129,150	¥1,553,614
Oguni Town 小国町	6,295	0.25	85.8%	—	¥962,381	¥425,932	¥1,090,275
Ubuyama Village 産山村	1,361	0.15	83.7%	—	¥1,694,810	¥1,015,738	¥1,882,653
Takamori Town 高森町	5,823	0.27	79.1%	—	¥883,495	¥977,884	¥1,641,172
Nishihara Village 西原村	7,074	0.36	90.4%	—	¥1,237,395	¥600,872	¥943,302
Minamiaso Village 南阿蘇村	10,026	0.21	95.9%	—	¥1,857,962	¥490,834	¥1,138,466
Mifune Town 御船町	17,270	0.36	88.3%	—	¥725,316	¥330,158	¥916,066
Kashima Town 嘉島町	10,254	0.60	88.8%	—	¥789,881	¥291,296	¥677,302
Mashiki Town 益城町	34,107	0.49	97.3%	—	¥1,474,065	¥251,055	¥657,493
Kosa Town 甲佐町	9,948	0.30	84.7%	—	¥982,341	¥804,981	¥1,397,363
Yamato Town 山都町	12,887	0.24	85.6%	—	¥695,609	¥306,615	¥1,180,228
Hikawa Town 氷川町	10,742	0.28	93.4%	—	¥505,779	¥240,444	¥829,522
Ashikita Town 芦北町	14,877	0.36	92.5%	—	¥918,892	¥406,528	¥914,881
Tsunagi Town 津奈木町	4,107	0.24	89.3%	—	¥728,645	¥969,199	¥1,086,136
Nishiki Town 錦町	10,033	0.40	89.7%	—	¥530,906	¥380,053	¥748,262
Taragi Town 多良木町	8,321	0.23	83.4%	—	¥733,988	¥512,509	¥938,199
Yunomae Town 湯前町	3,445	0.17	89.1%	—	¥1,048,317	¥736,628	¥1,413,033
Mizukami Village 水上村	1,933	0.17	85.9%	—	¥1,731,018	¥2,549,458	¥2,347,839
Sagara Village 相良村	3,961	0.20	85.0%	—	¥898,668	¥731,141	¥1,164,468
Itsuki Village 五木村	929	0.21	92.2%	—	¥3,921,759	¥3,365,672	¥4,510,352
Yamae Village 山江村	3,162	0.16	95.2%	—	¥1,076,575	¥904,003	¥1,585,391
Kuma Village 球磨村	2,648	0.15	81.9%	—	¥2,281,394	¥2,083,717	¥2,551,521
Asagiri Town あさぎり町	14,058	0.24	90.4%	—	¥850,701	¥717,880	¥950,044
Reihoku Town 苓北町	6,222	0.40	87.4%	—	¥906,324	¥399,072	¥882,052