Nagano Prefecture finances and its 77 municipalities (FY2024)

Fiscal health rank among the 47 prefectures

Fiscal strength indexBetter than peers

0.53

#20 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

92.6%

#17 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

9.2%

#9 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 ratioBetter than peers

147.1%

#19 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

¥786,063

#21 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 resident

¥72,828

#24 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

50.4%

#18 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

8.4%

#16 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 ¥520,708

Local taxes 30.9%Shared taxes and grants 5.3%Local allocation tax 21.6%National subsidies 13.6%Borrowing (local bonds) 9.0%Donations 0.1%Other 19.4%

Source	Amount	Per resident	Share
Local taxes Resident tax, fixed asset tax and other taxes paid by residents and businesses	¥323.8B	¥160,926	30.9%
Shared taxes and grants Portions of national and prefectural taxes distributed to municipalities	¥55.9B	¥27,773	5.3%
Local allocation tax Unconditional transfers from the national government to municipalities with smaller tax bases	¥226.4B	¥112,510	21.6%
National subsidies National treasury disbursements for specific programs	¥142.4B	¥70,769	13.6%
Borrowing (local bonds) New borrowing during the year	¥94.6B	¥47,015	9.0%
Donations Including hometown tax (furusato nozei)	¥1.1B	¥567	0.1%
Other Fees, charges, transfers from reserves, carry-overs and other revenue	¥203.6B	¥101,149	19.4%

Spending by function per resident

This municipalityMedian of prefectures (47)

Education

¥101K

Public works

¥83K

Commerce & tourism

¥75K

Welfare

¥70K

Debt service

¥61K

Police

¥23K

General administration

¥23K

Agriculture, forestry & fisheries

¥22K

Health & sanitation

¥15K

Disaster recovery

¥3K

Function	Amount	Per resident	Peer median	Share
Education Schools, libraries, community centers, sports facilities	¥203.5B	¥101,130	¥104,412	19.8%
Public works Roads, bridges, parks, sewers, public housing	¥166.2B	¥82,575	¥66,108	16.2%
Commerce & tourism Business attraction, shopping streets, tourism	¥150.9B	¥74,994	¥53,525	14.7%
Welfare Elderly, children, people with disabilities, public assistance	¥141.5B	¥70,322	¥80,864	13.8%
Debt service Repayment of principal and interest on local bonds	¥123.6B	¥61,402	¥64,586	12.0%
Police Prefectures only	¥46.2B	¥22,954	¥26,383	4.5%
General administration Office management, tax collection, family registers, elections	¥45.6B	¥22,656	¥33,399	4.4%
Agriculture, forestry & fisheries	¥44.5B	¥22,116	¥31,061	4.3%
Health & sanitation Health checks, vaccinations, waste disposal	¥29.2B	¥14,511	¥19,958	2.8%
Disaster recovery	¥5.9B	¥2,912	¥2,912	0.6%
Labor	¥2.7B	¥1,365	¥1,436	0.3%
Assembly	¥1.5B	¥742	¥873	0.1%
その他	¥74M	¥37	¥0	0.0%
Fire & emergency	¥0	¥0	¥0	0.0%

Welfare spending

Children

¥26.3B

Per resident ¥13,052 (median ¥19,268)

Elderly

¥66.8B

Per resident ¥33,178 (median ¥34,452)

Social welfare

¥45.2B

Per resident ¥22,484 (median ¥23,130)

Public assistance

¥3.1B

Per resident ¥1,560 (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 37.9% of spending.

Personnel

¥123K

Social assistance

¥9K

Debt service

¥61K

Goods & services

¥17K

Subsidies

¥116K

Construction

¥93K

Transfers to other accounts

¥6K

Reserves

¥8K

Maintenance

¥6K

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	2,012,399	¥1.03T	¥1.58T	¥146.6B	0.53	92.6%	9.2%
FY2023	2,028,135	¥1.08T	¥1.60T	¥143.9B	0.50	90.5%	9.4%
FY2022	2,043,798	¥1.16T	¥1.62T	¥125.1B	0.50	92.4%	9.7%
FY2021	2,056,970	¥1.17T	¥1.64T	¥115.0B	0.51	89.6%	9.8%
FY2020	2,072,219	¥1.05T	¥1.62T	¥99.6B	0.53	93.7%	9.8%
FY2019	2,087,307	¥839.2B	¥1.58T	¥94.5B	0.52	94.8%	10.0%
FY2018	2,101,891	¥790.0B	¥1.56T	¥98.0B	0.52	93.2%	10.6%
FY2017	2,114,140	¥808.4B	¥1.56T	¥100.2B	0.51	95.1%	11.4%
FY2016	2,126,064	¥808.3B	¥1.57T	¥99.9B	0.50	95.4%	12.0%
FY2015	2,137,666	¥823.6B	¥1.58T	¥102.2B	0.48	92.7%	12.7%

Municipalities in Nagano Prefecture FY2024 · click a column to sort

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

Municipality	Population	Fiscal strength	Current balance	Debt service	Debt per resident	Reserves per resident	Spending per resident
Nagano City 長野市	362,609	0.71	94.3%	—	¥351,502	¥116,346	¥459,776
Matsumoto City 松本市	234,111	0.70	86.9%	—	¥287,822	¥155,814	¥485,314
Ueda City 上田市	151,540	0.59	93.4%	—	¥400,723	¥136,281	¥516,606
Okaya City 岡谷市	46,469	0.60	89.4%	—	¥455,499	¥140,052	¥458,347
Iida City 飯田市	94,944	0.54	90.4%	—	¥410,301	¥127,780	¥580,020
Suwa City 諏訪市	47,559	0.68	90.0%	—	¥376,103	¥117,789	¥486,096
Suzaka City 須坂市	49,149	0.55	94.7%	—	¥390,275	¥233,994	¥639,261
Komoro City 小諸市	41,248	0.58	94.8%	—	¥398,784	¥202,376	¥457,434
Ina City 伊那市	64,901	0.48	91.2%	—	¥398,854	¥371,873	¥621,932
Komagane City 駒ケ根市	31,325	0.57	92.7%	—	¥524,717	¥161,756	¥545,094
Nakano City 中野市	42,162	0.57	90.4%	—	¥448,082	¥245,264	¥617,415
Omachi City 大町市	25,301	0.44	90.1%	—	¥469,641	¥153,479	¥733,610
Iiyama City 飯山市	18,812	0.33	91.6%	—	¥608,431	¥297,658	¥907,490
Chino City 茅野市	54,066	0.55	93.6%	—	¥489,413	¥91,737	¥540,606
Shiojiri City 塩尻市	65,205	0.63	92.1%	—	¥419,579	¥137,346	¥519,464
Saku City 佐久市	97,380	0.51	86.9%	—	¥406,850	¥358,485	¥524,404
Chikuma City 千曲市	58,845	0.50	95.2%	—	¥451,022	¥203,711	¥528,819
Tomi City 東御市	28,958	0.48	91.2%	—	¥514,366	¥130,750	¥588,692
Azumino City 安曇野市	95,868	0.51	88.5%	—	¥366,444	¥203,394	¥496,879
Komi Town 小海町	4,196	0.26	83.7%	—	¥857,140	¥719,935	¥1,079,004
Kawakami Village 川上村	3,631	0.27	79.3%	—	¥1,468,243	¥1,715,063	¥1,360,266
Minamimaki Village 南牧村	2,977	0.28	77.6%	—	¥1,204,294	¥2,562,345	¥1,501,366
Minamiaiki Village 南相木村	926	0.56	82.0%	—	¥2,300,394	¥4,768,972	¥2,053,307
Kitaaiki Village 北相木村	647	0.14	90.1%	—	¥2,928,396	¥3,240,634	¥2,510,134
Sakuho Town 佐久穂町	10,179	0.25	85.9%	—	¥428,074	¥634,482	¥885,564
Karuizawa Town 軽井沢町	21,752	1.60	63.1%	—	¥75,076	¥603,996	¥883,040
Miyota Town 御代田町	16,770	0.60	78.6%	—	¥278,825	¥363,475	¥515,257
Tateshina Town 立科町	6,674	0.32	86.2%	—	¥550,015	¥703,890	¥863,585
Aoki Village 青木村	4,086	0.24	76.9%	—	¥421,962	¥597,676	¥945,802
Nagawa Town 長和町	5,514	0.22	86.7%	—	¥989,433	¥496,498	¥1,107,725
Shimosuwa Town 下諏訪町	18,470	0.52	85.1%	—	¥497,845	¥120,337	¥492,322
Fujimi Town 富士見町	14,107	0.53	90.5%	—	¥456,103	¥352,853	¥787,060
Hara Village 原村	8,090	0.37	84.3%	—	¥172,197	¥327,120	¥573,287
Tatsuno Town 辰野町	18,009	0.47	91.0%	—	¥370,151	¥197,371	¥563,980
Minowa Town 箕輪町	24,387	0.56	88.9%	—	¥423,050	¥128,091	¥518,044
Iijima Town 飯島町	8,863	0.37	80.1%	—	¥435,385	¥246,889	¥680,398
Minamiminowa Village 南箕輪村	16,051	0.54	89.5%	—	¥327,892	¥205,454	¥515,300
Nakagawa Village 中川村	4,620	0.21	82.3%	—	¥654,200	¥785,856	¥1,048,274
Miyada Village 宮田村	8,743	0.46	74.0%	—	¥247,828	¥427,687	¥641,658
Matsukawa Town 松川町	12,445	0.39	80.8%	—	¥341,812	¥213,494	¥662,649
Takamori Town 高森町	12,606	0.42	84.2%	—	¥463,148	¥176,207	¥632,871
Anan Town 阿南町	3,931	0.19	78.8%	—	¥601,990	¥1,424,664	¥1,202,947
Achi Village 阿智村	5,941	0.25	83.0%	—	¥412,071	¥1,018,544	¥1,079,812
Hiraya Village 平谷村	377	0.14	79.1%	—	¥1,289,462	¥1,974,772	¥3,827,257
Neba Village 根羽村	806	0.11	77.1%	—	¥1,700,864	¥3,209,238	¥3,573,777
Shimojo Village 下條村	3,421	0.22	70.7%	—	¥299,395	¥2,103,711	¥1,016,573
Urugi Village 売木村	472	0.11	83.0%	—	¥1,481,780	¥1,329,000	¥3,090,953
Tenryu Village 天龍村	1,028	0.15	80.1%	—	¥2,918,039	¥2,896,002	¥2,376,420
Yasuoka Village 泰阜村	1,426	0.15	73.4%	—	¥1,751,886	¥1,563,046	¥1,853,470
Takagi Village 喬木村	5,888	0.25	81.4%	—	¥401,866	¥882,134	¥743,905
Toyoka Village 豊丘村	6,501	0.30	76.8%	—	¥534,363	¥704,952	¥966,014
Oshika Village 大鹿村	868	0.15	73.1%	—	¥2,263,002	¥3,635,881	¥2,721,047
Agematsu Town 上松町	3,930	0.24	91.8%	—	¥1,252,785	¥373,390	¥1,038,954
Nagiso Town 南木曽町	3,674	0.23	82.2%	—	¥988,660	¥650,902	¥1,175,286
Kiso Village 木祖村	2,516	0.26	87.6%	—	¥1,114,716	¥927,148	¥1,285,488
Otaki Village 王滝村	640	0.19	82.4%	—	¥3,567,697	¥2,670,838	¥3,305,931
Okuwa Village 大桑村	3,206	0.24	89.2%	—	¥1,533,526	¥328,257	¥1,169,358
Kiso Town 木曽町	9,817	0.26	88.9%	—	¥1,746,343	¥740,148	¥1,274,047
Omi Village 麻績村	2,412	0.17	79.5%	—	¥1,378,336	¥1,180,262	¥1,320,077
Ikusaka Village 生坂村	1,615	0.13	80.2%	—	¥1,485,087	¥1,389,001	¥1,889,588
Yamagata Village 山形村	8,486	0.42	76.2%	—	¥253,345	¥394,654	¥504,422
Asahi Village 朝日村	4,263	0.40	77.3%	—	¥587,635	¥826,030	¥925,031
Chikuhoku Village 筑北村	3,976	0.16	79.5%	—	¥938,801	¥1,506,461	¥1,297,515
Ikeda Town 池田町	9,114	0.32	87.4%	—	¥361,082	¥305,514	¥542,041
Matsukawa Village 松川村	9,648	0.34	81.9%	—	¥284,706	¥411,843	¥537,680
Hakuba Village 白馬村	9,525	0.43	77.3%	—	¥554,842	¥329,750	¥811,233
Otari Village 小谷村	2,811	0.22	86.6%	—	¥1,596,296	¥1,925,806	¥1,686,439
Sakaki Town 坂城町	13,872	0.63	79.9%	—	¥384,472	¥475,273	¥587,850
Obuse Town 小布施町	10,987	0.40	90.5%	—	¥215,511	¥279,115	¥608,017
Takayama Village 高山村	6,413	0.29	84.6%	—	¥544,692	¥507,618	¥748,320
Yamanochi Town 山ノ内町	11,229	0.37	87.2%	—	¥636,919	¥256,685	¥681,380
Kijimadaira Village 木島平村	4,237	0.20	82.4%	—	¥646,679	¥696,445	¥965,806
Nozawaonsen Village 野沢温泉村	3,582	0.18	89.9%	—	¥1,434,546	¥656,281	¥1,473,078
Shinano Town 信濃町	7,560	0.31	84.3%	—	¥535,964	¥486,870	¥814,290
Ogawa Village 小川村	2,198	0.13	89.5%	—	¥925,927	¥1,505,112	¥1,696,796
Iizuna Town 飯綱町	10,274	0.25	85.8%	—	¥617,770	¥369,253	¥876,836
Sakae Village 栄村	1,560	0.13	78.3%	—	¥1,878,685	¥1,814,146	¥2,093,374