Okayama Prefecture finances
岡山県の財政
Total spending
¥733.8B
Per resident ¥399,790
Local bonds outstanding
¥1.23T
Per resident ¥670,146
Reserve funds
¥109.6B
Per resident ¥59,737
Fiscal strength index
0.53
Closer to 1.0 = more self-funded
Fiscal health rank among the 47 prefectures
Fiscal strength indexBetter than peers
0.53
#19 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
94.1%
#28 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
10.9%
#22 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
157.5%
#21 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 residentBetter than peers
¥670,146
#11 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
¥59,737
#35 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
52.0%
#17 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
8.7%
#13 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 ¥742.6B · per resident ¥404,603
Local taxes 39.2%Shared taxes and grants 6.6%Local allocation tax 24.8%National subsidies 10.3%Borrowing (local bonds) 6.3%Donations 0.0%Other 12.8%
| Source | Amount | Per resident | Share |
|---|---|---|---|
| Local taxes Resident tax, fixed asset tax and other taxes paid by residents and businesses | ¥291.1B | ¥158,572 | 39.2% |
| Shared taxes and grants Portions of national and prefectural taxes distributed to municipalities | ¥49.3B | ¥26,850 | 6.6% |
| Local allocation tax Unconditional transfers from the national government to municipalities with smaller tax bases | ¥183.9B | ¥100,211 | 24.8% |
| National subsidies National treasury disbursements for specific programs | ¥76.2B | ¥41,540 | 10.3% |
| Borrowing (local bonds) New borrowing during the year | ¥46.8B | ¥25,514 | 6.3% |
| Donations Including hometown tax (furusato nozei) | ¥346M | ¥189 | 0.0% |
| Other Fees, charges, transfers from reserves, carry-overs and other revenue | ¥94.9B | ¥51,727 | 12.8% |
Spending by function per resident
This municipalityMedian of prefectures (47)
Education
¥80K
Welfare
¥71K
Debt service
¥53K
Public works
¥42K
Agriculture, forestry & fisheries
¥37K
General administration
¥32K
Police
¥27K
Health & sanitation
¥10K
Commerce & tourism
¥8K
Disaster recovery
¥1K
| Function | Amount | Per resident | Peer median | Share |
|---|---|---|---|---|
| Education Schools, libraries, community centers, sports facilities | ¥147.0B | ¥80,073 | ¥104,412 | 20.0% |
| Welfare Elderly, children, people with disabilities, public assistance | ¥129.6B | ¥70,626 | ¥80,864 | 17.7% |
| Debt service Repayment of principal and interest on local bonds | ¥97.2B | ¥52,944 | ¥64,586 | 13.2% |
| Public works Roads, bridges, parks, sewers, public housing | ¥77.1B | ¥42,008 | ¥66,108 | 10.5% |
| Agriculture, forestry & fisheries | ¥67.2B | ¥36,615 | ¥31,061 | 9.2% |
| General administration Office management, tax collection, family registers, elections | ¥59.6B | ¥32,462 | ¥33,399 | 8.1% |
| Police Prefectures only | ¥49.7B | ¥27,085 | ¥26,383 | 6.8% |
| Health & sanitation Health checks, vaccinations, waste disposal | ¥17.5B | ¥9,525 | ¥19,958 | 2.4% |
| Commerce & tourism Business attraction, shopping streets, tourism | ¥14.6B | ¥7,980 | ¥53,525 | 2.0% |
| Disaster recovery | ¥2.7B | ¥1,448 | ¥2,912 | 0.4% |
| Assembly | ¥1.6B | ¥847 | ¥873 | 0.2% |
| Labor | ¥1.4B | ¥766 | ¥1,436 | 0.2% |
| Fire & emergency | ¥0 | ¥0 | ¥0 | 0.0% |
Welfare spending
Children
¥28.5B
Per resident ¥15,541 (median ¥19,268)
Elderly
¥64.6B
Per resident ¥35,205 (median ¥34,452)
Social welfare
¥34.6B
Per resident ¥18,859 (median ¥23,130)
Public assistance
¥1.8B
Per resident ¥990 (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 41.4% of spending.
Personnel
¥105K
Social assistance
¥7K
Debt service
¥53K
Goods & services
¥15K
Subsidies
¥123K
Construction
¥48K
Transfers to other accounts
¥6K
Reserves
¥16K
Maintenance
¥7K
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 | 1,835,478 | ¥733.8B | ¥1.23T | ¥109.6B | 0.53 | 94.1% | 10.9% |
| FY2023 | 1,851,125 | ¥721.3B | ¥1.28T | ¥106.2B | 0.51 | 96.2% | 10.9% |
| FY2022 | 1,865,478 | ¥789.0B | ¥1.31T | ¥109.4B | 0.51 | 95.1% | 11.0% |
| FY2021 | 1,879,280 | ¥857.9B | ¥1.35T | ¥108.9B | 0.51 | 89.4% | 11.1% |
| FY2020 | 1,893,874 | ¥778.8B | ¥1.36T | ¥73.0B | 0.53 | 97.2% | 11.3% |
| FY2019 | 1,903,627 | ¥698.3B | ¥1.34T | ¥70.4B | 0.53 | 98.4% | 11.5% |
| FY2018 | 1,911,722 | ¥679.5B | ¥1.34T | ¥78.2B | 0.53 | 96.8% | 11.2% |
| FY2017 | 1,920,619 | ¥669.0B | ¥1.35T | ¥85.5B | 0.53 | 96.3% | 11.3% |
| FY2016 | 1,927,632 | ¥677.7B | ¥1.37T | ¥82.0B | 0.52 | 96.4% | 11.4% |
| FY2015 | 1,933,781 | ¥723.2B | ¥1.38T | ¥88.4B | 0.50 | 93.2% | 12.1% |
Municipalities in Okayama Prefecture FY2024 · click a column to sort
Amounts per resident. See also the fiscal strength ranking and debt per resident ranking in Okayama Prefecture.
| Municipality | Population | Fiscal strength | Current balance | Debt service | Debt per resident | Reserves per resident | Spending per resident |
|---|---|---|---|---|---|---|---|
| Okayama City 岡山市 | 695,690 | 0.74 | 91.2% | — | ¥487,199 | ¥95,486 | ¥559,878 |
| Kurashiki City 倉敷市 | 473,670 | 0.82 | 89.1% | — | ¥425,744 | ¥125,074 | ¥475,392 |
| Tsuyama City 津山市 | 95,030 | 0.52 | 91.6% | — | ¥601,673 | ¥66,240 | ¥555,017 |
| Tamano City 玉野市 | 54,130 | 0.51 | 94.0% | — | ¥327,586 | ¥223,805 | ¥503,424 |
| Kasaoka City 笠岡市 | 44,030 | 0.56 | 97.2% | — | ¥653,567 | ¥51,572 | ¥596,165 |
| Ibara City 井原市 | 36,670 | 0.40 | 88.4% | — | ¥599,000 | ¥393,011 | ¥638,007 |
| Sojiya City 総社市 | 69,625 | 0.56 | 91.9% | — | ¥467,550 | ¥226,814 | ¥510,153 |
| Takahashi City 高梁市 | 26,020 | 0.30 | 96.7% | — | ¥1,265,335 | ¥258,075 | ¥1,140,702 |
| Niimi City 新見市 | 25,939 | 0.26 | 83.1% | — | ¥1,114,352 | ¥536,691 | ¥1,129,434 |
| Bizen City 備前市 | 30,816 | 0.42 | 89.2% | — | ¥569,997 | ¥339,180 | ¥707,635 |
| Setochi City 瀬戸内市 | 36,160 | 0.54 | 87.4% | — | ¥578,939 | ¥278,496 | ¥686,933 |
| Akaiwa City 赤磐市 | 42,490 | 0.44 | 91.3% | — | ¥387,024 | ¥242,798 | ¥507,127 |
| Maniwa City 真庭市 | 40,778 | 0.30 | 94.2% | — | ¥810,378 | ¥748,118 | ¥905,679 |
| Mimasaka City 美作市 | 24,886 | 0.29 | 89.4% | — | ¥1,059,734 | ¥741,996 | ¥1,011,776 |
| Asakuchi City 浅口市 | 32,525 | 0.42 | 92.1% | — | ¥368,441 | ¥330,388 | ¥530,816 |
| Wake Town 和気町 | 12,871 | 0.34 | 87.0% | — | ¥773,652 | ¥429,164 | ¥757,401 |
| Hayashima Town 早島町 | 12,748 | 0.65 | 90.8% | — | ¥350,562 | ¥264,028 | ¥599,678 |
| Satosho Town 里庄町 | 10,883 | 0.50 | 88.1% | — | ¥334,985 | ¥265,964 | ¥626,097 |
| Yakage Town 矢掛町 | 13,101 | 0.32 | 87.9% | — | ¥699,223 | ¥694,870 | ¥829,769 |
| Shinjiyo Village 新庄村 | 793 | 0.18 | 95.0% | — | ¥2,834,063 | ¥1,878,245 | ¥2,698,716 |
| Kagamino Town 鏡野町 | 12,017 | 0.30 | 88.0% | — | ¥893,680 | ¥579,294 | ¥1,226,418 |
| Sho Town 勝央町 | 10,737 | 0.48 | 81.8% | — | ¥537,227 | ¥339,980 | ¥642,257 |
| Nagi Town 奈義町 | 5,515 | 0.30 | 86.7% | — | ¥1,003,943 | ¥975,472 | ¥1,143,963 |
| Nishiawakura Village 西粟倉村 | 1,331 | 0.12 | 98.4% | — | ¥3,220,375 | ¥1,054,843 | ¥2,867,171 |
| Kumenan Town 久米南町 | 4,290 | 0.22 | 84.5% | — | ¥842,910 | ¥642,333 | ¥984,544 |
| Misaki Town 美咲町 | 12,538 | 0.27 | 82.8% | — | ¥1,181,051 | ¥609,310 | ¥1,161,272 |
| Kibichuo Town 吉備中央町 | 10,195 | 0.28 | 86.8% | — | ¥780,337 | ¥431,879 | ¥1,106,212 |
Source: Ministry of Internal Affairs and Communications, settlement of accounts of prefectures and municipalities (ordinary accounts), processed by Zaisei Zukan.