Osaka Prefecture finances and its 43 municipalities (FY2024)

Fiscal health rank among the 47 prefectures

Fiscal strength indexBetter than peers

0.75

#4 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

96.4%

#42 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

10.2%

#17 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

110.1%

#9 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

¥511,782

#6 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

¥56,142

#39 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

70.8%

#3 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

20.3%

#1 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 ¥3.32T · per resident ¥378,133

Local taxes 48.0%Shared taxes and grants 6.6%Local allocation tax 11.1%National subsidies 7.8%Borrowing (local bonds) 3.6%Donations 0.1%Other 22.7%

Source	Amount	Per resident	Share
Local taxes Resident tax, fixed asset tax and other taxes paid by residents and businesses	¥1.59T	¥181,447	48.0%
Shared taxes and grants Portions of national and prefectural taxes distributed to municipalities	¥220.2B	¥25,106	6.6%
Local allocation tax Unconditional transfers from the national government to municipalities with smaller tax bases	¥367.2B	¥41,863	11.1%
National subsidies National treasury disbursements for specific programs	¥259.8B	¥29,619	7.8%
Borrowing (local bonds) New borrowing during the year	¥121.0B	¥13,792	3.6%
Donations Including hometown tax (furusato nozei)	¥4.6B	¥520	0.1%
Other Fees, charges, transfers from reserves, carry-overs and other revenue	¥752.5B	¥85,786	22.7%

Spending by function per resident

This municipalityMedian of prefectures (47)

Welfare

¥78K

Education

¥70K

Commerce & tourism

¥61K

Debt service

¥42K

Police

¥32K

Public works

¥22K

General administration

¥21K

Health & sanitation

¥8K

Agriculture, forestry & fisheries

¥2K

Labor

¥861

Function	Amount	Per resident	Peer median	Share
Welfare Elderly, children, people with disabilities, public assistance	¥686.0B	¥78,209	¥80,864	20.9%
Education Schools, libraries, community centers, sports facilities	¥610.0B	¥69,537	¥104,412	18.6%
Commerce & tourism Business attraction, shopping streets, tourism	¥536.3B	¥61,135	¥53,525	16.4%
Debt service Repayment of principal and interest on local bonds	¥366.1B	¥41,733	¥64,586	11.2%
Police Prefectures only	¥282.5B	¥32,203	¥26,383	8.6%
Public works Roads, bridges, parks, sewers, public housing	¥191.6B	¥21,845	¥66,108	5.8%
General administration Office management, tax collection, family registers, elections	¥182.0B	¥20,743	¥33,399	5.5%
Health & sanitation Health checks, vaccinations, waste disposal	¥74.3B	¥8,473	¥19,958	2.3%
Agriculture, forestry & fisheries	¥13.9B	¥1,590	¥31,061	0.4%
Labor	¥7.6B	¥861	¥1,436	0.2%
Assembly	¥2.3B	¥260	¥873	0.1%
Disaster recovery	¥402M	¥46	¥2,912	0.0%
Fire & emergency	¥0	¥0	¥0	0.0%

Welfare spending

Children

¥151.7B

Per resident ¥17,291 (median ¥19,268)

Elderly

¥287.9B

Per resident ¥32,817 (median ¥34,452)

Social welfare

¥240.5B

Per resident ¥27,418 (median ¥23,130)

Public assistance

¥5.3B

Per resident ¥603 (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 34.5% of spending.

Personnel

¥79K

Social assistance

¥8K

Debt service

¥42K

Goods & services

¥10K

Subsidies

¥131K

Construction

¥23K

Transfers to other accounts

¥6K

Reserves

¥12K

Maintenance

¥3K

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	8,771,961	¥3.28T	¥4.49T	¥492.5B	0.75	96.4%	10.2%
FY2023	8,775,708	¥3.33T	¥4.71T	¥461.7B	0.73	97.4%	10.7%
FY2022	8,784,421	¥3.90T	¥4.94T	¥475.3B	0.74	102.2%	11.5%
FY2021	8,800,753	¥4.63T	¥5.19T	¥510.4B	0.75	87.1%	12.2%
FY2020	8,839,532	¥3.73T	¥5.18T	¥318.8B	0.79	100.8%	13.7%
FY2019	8,849,635	¥2.53T	¥5.22T	¥303.4B	0.79	98.5%	15.3%
FY2018	8,848,998	¥2.55T	¥5.33T	¥301.9B	0.79	100.1%	16.8%
FY2017	8,856,444	¥2.65T	¥5.41T	¥330.5B	0.78	100.5%	17.9%
FY2016	8,861,437	¥2.76T	¥5.52T	¥326.0B	0.77	101.1%	18.4%
FY2015	8,865,502	¥2.82T	¥5.54T	¥337.9B	0.75	99.8%	19.4%

Municipalities in Osaka Prefecture FY2024 · click a column to sort

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

Municipality	Population	Fiscal strength	Current balance	Debt service	Debt per resident	Reserves per resident	Spending per resident
Osaka City 大阪市	2,778,917	0.94	89.8%	—	¥526,938	¥128,377	¥742,797
Sakai City 堺市	811,993	0.75	100.0%	—	¥560,061	¥82,888	¥581,523
Kishiwada City 岸和田市	186,596	0.61	94.6%	—	¥267,396	¥90,042	¥470,667
Toyonaka City 豊中市	405,955	0.85	95.6%	—	¥215,941	¥89,768	¥473,258
Ikeda City 池田市	102,636	0.76	99.7%	—	¥279,725	¥55,008	¥443,549
Suita City 吹田市	384,506	0.95	101.0%	—	¥181,265	¥98,836	¥462,779
Izumiotsu City 泉大津市	72,762	0.69	100.8%	—	¥380,120	¥123,141	¥518,300
Takatsuki City 高槻市	345,589	0.75	91.3%	—	¥96,711	¥133,717	¥413,082
Kaizuka City 貝塚市	81,420	0.63	99.1%	—	¥369,325	¥110,305	¥463,751
Moriguchi City 守口市	140,923	0.68	97.5%	—	¥365,904	¥141,874	¥534,898
Hirakata City 枚方市	392,328	0.75	98.9%	—	¥284,967	¥94,325	¥419,183
Ibaraki City 茨木市	286,042	0.98	94.9%	—	¥188,385	¥70,642	¥400,095
Yao City 八尾市	259,158	0.69	98.5%	—	¥324,735	¥57,967	¥479,734
Izumisano City 泉佐野市	99,318	0.84	103.0%	—	¥558,453	¥209,490	¥905,046
Tondabayashi City 富田林市	105,715	0.60	96.4%	—	¥251,115	¥113,983	¥444,576
Neyagawa City 寝屋川市	224,378	0.62	89.3%	—	¥280,678	¥166,138	¥469,384
Kawachinagano City 河内長野市	97,912	0.57	95.9%	—	¥260,683	¥140,103	¥435,147
Matsubara City 松原市	116,259	0.58	98.7%	—	¥294,348	¥81,179	¥456,682
Daito City 大東市	115,687	0.69	97.6%	—	¥264,888	¥185,720	¥470,704
Izumi City 和泉市	182,481	0.69	94.7%	—	¥201,757	¥87,836	¥434,477
Mino City 箕面市	139,527	0.89	90.2%	—	¥343,935	¥177,836	¥595,491
Kashiwara City 柏原市	66,500	0.58	100.9%	—	¥295,576	¥79,853	¥437,909
Habikino City 羽曳野市	107,406	0.55	100.8%	—	¥273,639	¥70,172	¥426,444
Kadoma City 門真市	116,179	0.66	97.6%	—	¥487,441	¥95,669	¥636,726
Settsu City 摂津市	86,344	0.94	101.0%	—	¥248,265	¥154,496	¥506,892
Takaishi City 高石市	55,968	0.77	97.0%	—	¥545,820	¥88,206	¥474,341
Fujiidera City 藤井寺市	62,304	0.59	96.8%	—	¥245,497	¥60,663	¥433,989
Higashiosaka City 東大阪市	477,700	0.73	95.2%	—	¥310,357	¥103,970	¥480,952
Sennan City 泉南市	58,145	0.67	98.2%	—	¥385,639	¥125,773	¥489,396
Shijiyonawate City 四條畷市	53,749	0.57	97.8%	—	¥225,509	¥124,269	¥461,123
Katano City 交野市	77,191	0.67	94.5%	—	¥400,870	¥115,463	¥503,796
Osakasayama City 大阪狭山市	57,746	0.64	99.1%	—	¥228,439	¥80,652	¥414,337
Hannan City 阪南市	50,080	0.51	96.6%	—	¥301,867	¥92,310	¥439,676
Shimamoto Town 島本町	32,247	0.69	93.7%	—	¥403,819	¥192,118	¥525,804
Toyono Town 豊能町	17,804	0.39	96.4%	—	¥292,972	¥142,042	¥470,604
Nose Town 能勢町	8,940	0.33	94.2%	—	¥728,096	¥289,925	¥740,897
Tadaoka Town 忠岡町	16,317	0.53	98.6%	—	¥414,261	¥142,514	¥464,852
Kumatori Town 熊取町	42,544	0.55	98.5%	—	¥228,162	¥175,575	¥390,481
Tajiri Town 田尻町	8,484	1.28	70.8%	—	¥13,126	¥1,292,975	¥701,715
Misaki Town 岬町	14,295	0.44	94.5%	—	¥481,143	¥66,520	¥574,596
Taishi Town 太子町	12,673	0.45	94.0%	—	¥299,685	¥293,104	¥529,649
Kanan Town 河南町	14,556	0.42	95.4%	—	¥331,769	¥216,744	¥479,364
Chihayaakasaka Village 千早赤阪村	4,687	0.25	84.8%	—	¥735,878	¥534,351	¥784,148