Kyoto Prefecture finances
京都府の財政
Total spending
¥1.04T
Per resident ¥419,721
Local bonds outstanding
¥1.96T
Per resident ¥791,077
Reserve funds
¥40.9B
Per resident ¥16,563
Fiscal strength index
0.58
Closer to 1.0 = more self-funded
Fiscal health rank among the 47 prefectures
Fiscal strength indexBetter than peers
0.58
#15 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
93.5%
#22 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
17.1%
#44 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
257.2%
#44 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
¥791,077
#22 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
¥16,563
#47 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
59.0%
#11 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
0.3%
#47 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 ¥1.05T · per resident ¥423,653
Local taxes 37.6%Shared taxes and grants 6.1%Local allocation tax 19.5%National subsidies 9.0%Borrowing (local bonds) 6.4%Donations 0.1%Other 21.3%
| Source | Amount | Per resident | Share |
|---|---|---|---|
| Local taxes Resident tax, fixed asset tax and other taxes paid by residents and businesses | ¥393.3B | ¥159,086 | 37.6% |
| Shared taxes and grants Portions of national and prefectural taxes distributed to municipalities | ¥64.0B | ¥25,876 | 6.1% |
| Local allocation tax Unconditional transfers from the national government to municipalities with smaller tax bases | ¥203.9B | ¥82,472 | 19.5% |
| National subsidies National treasury disbursements for specific programs | ¥94.8B | ¥38,338 | 9.0% |
| Borrowing (local bonds) New borrowing during the year | ¥66.7B | ¥26,963 | 6.4% |
| Donations Including hometown tax (furusato nozei) | ¥1.5B | ¥625 | 0.1% |
| Other Fees, charges, transfers from reserves, carry-overs and other revenue | ¥223.2B | ¥90,293 | 21.3% |
Spending by function per resident
This municipalityMedian of prefectures (47)
Welfare
¥74K
Education
¥71K
Commerce & tourism
¥66K
Debt service
¥49K
Public works
¥34K
Police
¥33K
General administration
¥32K
Health & sanitation
¥11K
Agriculture, forestry & fisheries
¥9K
Labor
¥1K
| Function | Amount | Per resident | Peer median | Share |
|---|---|---|---|---|
| Welfare Elderly, children, people with disabilities, public assistance | ¥183.4B | ¥74,173 | ¥80,864 | 17.7% |
| Education Schools, libraries, community centers, sports facilities | ¥176.1B | ¥71,224 | ¥104,412 | 17.0% |
| Commerce & tourism Business attraction, shopping streets, tourism | ¥163.2B | ¥66,039 | ¥53,525 | 15.7% |
| Debt service Repayment of principal and interest on local bonds | ¥122.1B | ¥49,379 | ¥64,586 | 11.8% |
| Public works Roads, bridges, parks, sewers, public housing | ¥84.6B | ¥34,225 | ¥66,108 | 8.2% |
| Police Prefectures only | ¥82.4B | ¥33,346 | ¥26,383 | 7.9% |
| General administration Office management, tax collection, family registers, elections | ¥80.1B | ¥32,416 | ¥33,399 | 7.7% |
| Health & sanitation Health checks, vaccinations, waste disposal | ¥26.2B | ¥10,585 | ¥19,958 | 2.5% |
| Agriculture, forestry & fisheries | ¥22.9B | ¥9,257 | ¥31,061 | 2.2% |
| Labor | ¥3.5B | ¥1,436 | ¥1,436 | 0.3% |
| Disaster recovery | ¥2.1B | ¥833 | ¥2,912 | 0.2% |
| Assembly | ¥1.9B | ¥769 | ¥873 | 0.2% |
| Fire & emergency | ¥0 | ¥0 | ¥0 | 0.0% |
Welfare spending
Children
¥40.5B
Per resident ¥16,381 (median ¥19,268)
Elderly
¥86.6B
Per resident ¥35,027 (median ¥34,452)
Social welfare
¥54.0B
Per resident ¥21,847 (median ¥23,130)
Public assistance
¥2.2B
Per resident ¥896 (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 34.2% of spending.
Personnel
¥88K
Social assistance
¥6K
Debt service
¥49K
Goods & services
¥13K
Subsidies
¥138K
Construction
¥42K
Transfers to other accounts
¥6K
Reserves
¥13K
Maintenance
¥2K
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 | 2,472,013 | ¥1.04T | ¥1.96T | ¥40.9B | 0.58 | 93.5% | 17.1% |
| FY2023 | 2,488,075 | ¥1.02T | ¥2.00T | ¥27.3B | 0.56 | 94.0% | 16.8% |
| FY2022 | 2,501,269 | ¥1.16T | ¥2.04T | ¥19.0B | 0.56 | 95.4% | 16.5% |
| FY2021 | 2,511,494 | ¥1.30T | ¥2.07T | ¥16.9B | 0.57 | 94.4% | 15.9% |
| FY2020 | 2,530,609 | ¥1.16T | ¥2.10T | ¥17.5B | 0.59 | 94.5% | 15.5% |
| FY2019 | 2,545,899 | ¥866.6B | ¥2.07T | ¥16.6B | 0.59 | 95.4% | 14.8% |
| FY2018 | 2,555,068 | ¥841.0B | ¥2.05T | ¥17.3B | 0.58 | 94.5% | 14.1% |
| FY2017 | 2,563,152 | ¥874.9B | ¥2.03T | ¥21.8B | 0.59 | 94.6% | 14.2% |
| FY2016 | 2,569,410 | ¥894.0B | ¥2.01T | ¥20.3B | 0.58 | 94.7% | 14.9% |
| FY2015 | 2,574,842 | ¥934.4B | ¥1.96T | ¥21.1B | 0.57 | 95.0% | 16.2% |
Municipalities in Kyoto Prefecture FY2024 · click a column to sort
Amounts per resident. See also the fiscal strength ranking and debt per resident ranking in Kyoto Prefecture.
| Municipality | Population | Fiscal strength | Current balance | Debt service | Debt per resident | Reserves per resident | Spending per resident |
|---|---|---|---|---|---|---|---|
| Kyoto City 京都市 | 1,373,887 | 0.81 | 100.4% | — | ¥925,981 | ¥44,893 | ¥707,270 |
| Fukuchiyama City 福知山市 | 74,540 | 0.52 | 96.4% | — | ¥593,103 | ¥121,274 | ¥665,402 |
| Maizuru City 舞鶴市 | 75,322 | 0.61 | 93.2% | — | ¥428,759 | ¥141,905 | ¥515,815 |
| Ayabe City 綾部市 | 31,072 | 0.49 | 95.9% | — | ¥496,144 | ¥201,828 | ¥652,690 |
| Uji City 宇治市 | 179,582 | 0.69 | 94.1% | — | ¥215,765 | ¥58,242 | ¥423,745 |
| Miyazu City 宮津市 | 15,966 | 0.37 | 98.6% | — | ¥897,981 | ¥144,303 | ¥808,339 |
| Kameoka City 亀岡市 | 86,209 | 0.58 | 92.4% | — | ¥425,886 | ¥85,845 | ¥542,238 |
| Joyo City 城陽市 | 73,321 | 0.59 | 99.9% | — | ¥535,478 | ¥64,578 | ¥463,040 |
| Muko City 向日市 | 56,186 | 0.69 | 92.3% | — | ¥279,760 | ¥129,527 | ¥436,456 |
| Nagaokakyo City 長岡京市 | 82,218 | 0.74 | 93.3% | — | ¥460,667 | ¥108,615 | ¥465,213 |
| Yawata City 八幡市 | 68,598 | 0.64 | 101.8% | — | ¥381,194 | ¥88,700 | ¥434,591 |
| Kyotanabe City 京田辺市 | 72,011 | 0.76 | 97.9% | — | ¥292,203 | ¥78,519 | ¥449,915 |
| Kyotango City 京丹後市 | 50,042 | 0.29 | 96.4% | — | ¥717,778 | ¥171,571 | ¥846,832 |
| Nantan City 南丹市 | 29,531 | 0.32 | 98.7% | — | ¥667,031 | ¥262,206 | ¥916,444 |
| Kizugawa City 木津川市 | 79,339 | 0.59 | 97.3% | — | ¥344,796 | ¥142,420 | ¥431,529 |
| Oyamazaki Town 大山崎町 | 16,633 | 0.73 | 95.8% | — | ¥387,104 | ¥164,925 | ¥459,504 |
| Kumiyama Town 久御山町 | 15,231 | 1.16 | 85.3% | — | ¥219,649 | ¥375,291 | ¥615,124 |
| Ide Town 井手町 | 6,958 | 0.36 | 79.6% | — | ¥667,134 | ¥1,048,893 | ¥837,132 |
| Ujitawara Town 宇治田原町 | 8,688 | 0.57 | 84.8% | — | ¥720,320 | ¥195,016 | ¥646,930 |
| Kasagi Town 笠置町 | 1,066 | 0.19 | 104.6% | — | ¥1,301,431 | ¥682,402 | ¥1,552,468 |
| Wazuka Town 和束町 | 3,377 | 0.18 | 82.8% | — | ¥1,483,983 | ¥828,888 | ¥1,405,752 |
| Seika Town 精華町 | 36,210 | 0.72 | 99.5% | — | ¥370,028 | ¥80,111 | ¥449,047 |
| Minamiyamashiro Village 南山城村 | 2,379 | 0.21 | 97.2% | — | ¥1,047,198 | ¥433,946 | ¥1,520,562 |
| Kyotanba Town 京丹波町 | 12,384 | 0.28 | 93.0% | — | ¥1,114,823 | ¥285,972 | ¥985,103 |
| Ine Town 伊根町 | 1,861 | 0.10 | 90.5% | — | ¥2,039,262 | ¥1,364,846 | ¥2,089,316 |
| Yosano Town 与謝野町 | 19,402 | 0.28 | 90.2% | — | ¥577,233 | ¥214,285 | ¥619,989 |
Source: Ministry of Internal Affairs and Communications, settlement of accounts of prefectures and municipalities (ordinary accounts), processed by Zaisei Zukan.