Oita Prefecture finances

大分県の財政

Prefecture Population 1,102,102 FY2024 settlement of accounts 18 municipalities ↓

Total spending

¥659.8B

Per resident ¥598,684

Local bonds outstanding

¥1.05T

Per resident ¥954,299

Reserve funds

¥83.9B

Per resident ¥76,122

Fiscal strength index

0.39

Closer to 1.0 = more self-funded

Fiscal health rank among the 47 prefectures

Fiscal strength indexWorse than peers

0.39

#33 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

92.3%

#16 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

10.5%

#18 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 ratio

161.9%

#26 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

¥954,299

#30 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

¥76,122

#23 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

42.4%

#36 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

4.0%

#37 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 ¥695.5B · per resident ¥631,033

Local taxes 23.4%Shared taxes and grants 4.4%Local allocation tax 27.5%National subsidies 15.9%Borrowing (local bonds) 9.7%Donations 0.1%Other 19.0%

Source	Amount	Per resident	Share
Local taxes Resident tax, fixed asset tax and other taxes paid by residents and businesses	¥162.7B	¥147,591	23.4%
Shared taxes and grants Portions of national and prefectural taxes distributed to municipalities	¥30.9B	¥28,055	4.4%
Local allocation tax Unconditional transfers from the national government to municipalities with smaller tax bases	¥191.5B	¥173,779	27.5%
National subsidies National treasury disbursements for specific programs	¥110.7B	¥100,403	15.9%
Borrowing (local bonds) New borrowing during the year	¥67.2B	¥60,939	9.7%
Donations Including hometown tax (furusato nozei)	¥455M	¥413	0.1%
Other Fees, charges, transfers from reserves, carry-overs and other revenue	¥132.1B	¥119,853	19.0%

Spending by function per resident

This municipalityMedian of prefectures (47)

Education

¥111K

Welfare

¥90K

Public works

¥90K

Debt service

¥72K

Commerce & tourism

¥61K

Agriculture, forestry & fisheries

¥50K

General administration

¥31K

Police

¥25K

Health & sanitation

¥17K

Disaster recovery

¥16K

Function	Amount	Per resident	Peer median	Share
Education Schools, libraries, community centers, sports facilities	¥122.4B	¥111,077	¥104,412	18.6%
Welfare Elderly, children, people with disabilities, public assistance	¥99.2B	¥90,034	¥80,864	15.0%
Public works Roads, bridges, parks, sewers, public housing	¥98.8B	¥89,631	¥66,108	15.0%
Debt service Repayment of principal and interest on local bonds	¥79.8B	¥72,448	¥64,586	12.1%
Commerce & tourism Business attraction, shopping streets, tourism	¥66.9B	¥60,662	¥53,525	10.1%
Agriculture, forestry & fisheries	¥55.5B	¥50,388	¥31,061	8.4%
General administration Office management, tax collection, family registers, elections	¥34.3B	¥31,134	¥33,399	5.2%
Police Prefectures only	¥27.5B	¥24,939	¥26,383	4.2%
Health & sanitation Health checks, vaccinations, waste disposal	¥18.8B	¥17,070	¥19,958	2.9%
Disaster recovery	¥17.9B	¥16,197	¥2,912	2.7%
Labor	¥2.2B	¥1,972	¥1,436	0.3%
Assembly	¥1.2B	¥1,127	¥873	0.2%
Fire & emergency	¥0	¥0	¥0	0.0%

Welfare spending

Children

¥25.9B

Per resident ¥23,493 (median ¥19,268)

Elderly

¥42.7B

Per resident ¥38,779 (median ¥34,452)

Social welfare

¥28.9B

Per resident ¥26,232 (median ¥23,130)

Public assistance

¥1.4B

Per resident ¥1,289 (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 37.4% of spending.

Personnel

¥139K

Social assistance

¥13K

Debt service

¥72K

Goods & services

¥21K

Subsidies

¥136K

Construction

¥121K

Transfers to other accounts

¥6K

Reserves

¥15K

Maintenance

¥5K

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	1,102,102	¥659.8B	¥1.05T	¥83.9B	0.39	92.3%	10.5%
FY2023	1,112,827	¥676.7B	¥1.06T	¥84.0B	0.37	92.1%	9.8%
FY2022	1,123,525	¥699.4B	¥1.07T	¥81.2B	0.37	92.1%	9.1%
FY2021	1,131,140	¥731.4B	¥1.07T	¥81.7B	0.38	87.1%	8.6%
FY2020	1,141,784	¥684.4B	¥1.06T	¥65.1B	0.40	94.5%	8.6%
FY2019	1,151,229	¥570.8B	¥1.03T	¥61.3B	0.39	95.2%	8.8%
FY2018	1,160,218	¥573.9B	¥1.03T	¥69.9B	0.39	94.8%	9.4%
FY2017	1,169,158	¥561.4B	¥1.03T	¥80.8B	0.38	93.9%	10.0%
FY2016	1,176,891	¥555.0B	¥1.03T	¥87.1B	0.37	94.3%	11.3%
FY2015	1,183,961	¥548.6B	¥1.04T	¥88.6B	0.36	93.6%	12.7%

Municipalities in Oita Prefecture FY2024 · click a column to sort

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

Municipality	Population	Fiscal strength	Current balance	Debt service	Debt per resident	Reserves per resident	Spending per resident
Oita City 大分市	472,898	0.86	97.0%	—	¥349,265	¥45,834	¥467,177
Beppu City 別府市	112,115	0.56	97.4%	—	¥347,566	¥106,026	¥560,001
Nakatsu City 中津市	81,524	0.52	98.9%	—	¥466,734	¥111,795	¥598,714
Hita City 日田市	60,207	0.43	94.8%	—	¥539,402	¥280,580	¥669,104
Saiki City 佐伯市	64,450	0.35	94.9%	—	¥612,910	¥294,653	¥712,215
Usuki City 臼杵市	34,895	0.37	92.9%	—	¥709,058	¥263,118	¥661,702
Tsukumi City 津久見市	14,980	0.39	93.9%	—	¥728,122	¥287,139	¥832,349
Taketa City 竹田市	18,917	0.26	96.9%	—	¥847,638	¥393,636	¥1,049,103
Bungotakada City 豊後高田市	21,748	0.32	90.0%	—	¥764,088	¥529,494	¥862,182
Kitsuki City 杵築市	26,153	0.34	89.3%	—	¥667,330	¥302,994	¥763,325
Usa City 宇佐市	51,972	0.42	98.7%	—	¥589,655	¥192,903	¥716,626
Bungoono City 豊後大野市	31,998	0.29	91.5%	—	¥757,603	¥478,357	¥940,261
Yufu City 由布市	33,521	0.42	96.2%	—	¥618,779	¥171,868	¥706,644
Kunisaki City 国東市	25,074	0.31	95.7%	—	¥833,854	¥636,083	¥1,020,364
Himeshima Village 姫島村	1,711	0.10	91.0%	—	¥1,738,967	¥2,672,324	¥1,673,760
Hiji Town 日出町	27,829	0.58	95.1%	—	¥327,284	¥159,063	¥471,679
Kokonoe Town 九重町	8,302	0.32	90.2%	—	¥514,773	¥744,060	¥1,072,352
Kusu Town 玖珠町	13,808	0.37	95.2%	—	¥502,056	¥371,126	¥784,150

Source: Ministry of Internal Affairs and Communications, settlement of accounts of prefectures and municipalities (ordinary accounts), processed by Zaisei Zukan.