Shiga Prefecture finances

滋賀県の財政

Prefecture Population 1,405,246 FY2024 settlement of accounts 19 municipalities ↓

Total spending

¥622.0B

Per resident ¥442,596

Local bonds outstanding

¥1.05T

Per resident ¥750,585

Reserve funds

¥94.9B

Per resident ¥67,528

Fiscal strength index

0.55

Closer to 1.0 = more self-funded

Fiscal health rank among the 47 prefectures

Fiscal strength indexBetter than peers

0.55

#17 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

91.9%

#12 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

11.2%

#27 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

178.5%

#31 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

¥750,585

#18 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

¥67,528

#29 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

48.9%

#23 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%

#12 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 ¥629.8B · per resident ¥448,147

Local taxes 37.5%Shared taxes and grants 6.1%Local allocation tax 22.8%National subsidies 12.8%Borrowing (local bonds) 9.4%Donations 0.1%Other 11.4%

Source	Amount	Per resident	Share
Local taxes Resident tax, fixed asset tax and other taxes paid by residents and businesses	¥236.0B	¥167,940	37.5%
Shared taxes and grants Portions of national and prefectural taxes distributed to municipalities	¥38.1B	¥27,130	6.1%
Local allocation tax Unconditional transfers from the national government to municipalities with smaller tax bases	¥143.8B	¥102,352	22.8%
National subsidies National treasury disbursements for specific programs	¥80.6B	¥57,362	12.8%
Borrowing (local bonds) New borrowing during the year	¥59.1B	¥42,089	9.4%
Donations Including hometown tax (furusato nozei)	¥552M	¥393	0.1%
Other Fees, charges, transfers from reserves, carry-overs and other revenue	¥71.5B	¥50,880	11.4%

Spending by function per resident

This municipalityMedian of prefectures (47)

Education

¥111K

Welfare

¥74K

Public works

¥64K

Debt service

¥53K

Police

¥24K

General administration

¥23K

Agriculture, forestry & fisheries

¥21K

Commerce & tourism

¥20K

Health & sanitation

¥18K

Labor

¥1K

Function	Amount	Per resident	Peer median	Share
Education Schools, libraries, community centers, sports facilities	¥155.4B	¥110,583	¥104,412	25.0%
Welfare Elderly, children, people with disabilities, public assistance	¥103.8B	¥73,861	¥80,864	16.7%
Public works Roads, bridges, parks, sewers, public housing	¥89.5B	¥63,700	¥66,108	14.4%
Debt service Repayment of principal and interest on local bonds	¥74.3B	¥52,848	¥64,586	11.9%
Police Prefectures only	¥33.1B	¥23,540	¥26,383	5.3%
General administration Office management, tax collection, family registers, elections	¥32.9B	¥23,395	¥33,399	5.3%
Agriculture, forestry & fisheries	¥30.0B	¥21,382	¥31,061	4.8%
Commerce & tourism Business attraction, shopping streets, tourism	¥28.1B	¥19,976	¥53,525	4.5%
Health & sanitation Health checks, vaccinations, waste disposal	¥25.3B	¥17,983	¥19,958	4.1%
Labor	¥2.0B	¥1,394	¥1,436	0.3%
Assembly	¥1.2B	¥838	¥873	0.2%
Disaster recovery	¥413M	¥294	¥2,912	0.1%
Fire & emergency	¥0	¥0	¥0	0.0%

Welfare spending

Children

¥32.5B

Per resident ¥23,162 (median ¥19,268)

Elderly

¥39.1B

Per resident ¥27,828 (median ¥34,452)

Social welfare

¥30.7B

Per resident ¥21,851 (median ¥23,130)

Public assistance

¥1.4B

Per resident ¥987 (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 41.7% of spending.

Personnel

¥123K

Social assistance

¥9K

Debt service

¥53K

Goods & services

¥17K

Subsidies

¥123K

Construction

¥80K

Transfers to other accounts

¥5K

Reserves

¥10K

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	1,405,246	¥622.0B	¥1.05T	¥94.9B	0.55	91.9%	11.2%
FY2023	1,410,534	¥612.0B	¥1.07T	¥92.4B	0.53	92.4%	11.3%
FY2022	1,413,989	¥679.0B	¥1.08T	¥88.5B	0.53	90.3%	10.9%
FY2021	1,415,222	¥731.1B	¥1.11T	¥87.6B	0.55	86.3%	10.4%
FY2020	1,418,886	¥648.7B	¥1.09T	¥61.2B	0.58	95.2%	10.5%
FY2019	1,420,948	¥520.0B	¥1.08T	¥58.6B	0.57	94.7%	10.9%
FY2018	1,420,080	¥511.1B	¥1.07T	¥56.8B	0.57	92.3%	11.6%
FY2017	1,419,635	¥508.2B	¥1.07T	¥52.8B	0.56	95.5%	12.3%
FY2016	1,420,260	¥503.9B	¥1.07T	¥53.7B	0.55	96.0%	13.2%
FY2015	1,419,863	¥502.2B	¥1.06T	¥63.9B	0.54	95.1%	14.1%

Municipalities in Shiga Prefecture FY2024 · click a column to sort

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

Municipality	Population	Fiscal strength	Current balance	Debt service	Debt per resident	Reserves per resident	Spending per resident
Otsu City 大津市	343,600	0.76	92.8%	—	¥354,137	¥92,953	¥425,701
Hikone City 彦根市	110,878	0.76	97.4%	—	¥462,403	¥75,807	¥472,561
Nagahama City 長浜市	112,294	0.53	92.9%	—	¥349,378	¥320,634	¥557,522
Omihachiman City 近江八幡市	81,942	0.64	90.3%	—	¥246,396	¥354,017	¥626,252
Kusatsu City 草津市	140,515	0.91	90.5%	—	¥306,541	¥143,111	¥455,960
Moriyama City 守山市	85,881	0.80	95.8%	—	¥406,915	¥131,124	¥432,088
Ritto City 栗東市	70,412	0.96	94.8%	—	¥477,110	¥98,728	¥420,635
Koka City 甲賀市	87,729	0.64	93.9%	—	¥521,177	¥97,056	¥560,402
Yasu City 野洲市	50,607	0.78	90.5%	—	¥516,406	¥124,888	¥525,763
Konan City 湖南市	54,065	0.73	88.0%	—	¥385,080	¥174,135	¥462,977
Takashima City 高島市	45,190	0.37	96.7%	—	¥528,202	¥319,281	¥764,953
Higashiomi City 東近江市	111,349	0.60	88.8%	—	¥382,654	¥234,254	¥515,271
Maibara City 米原市	36,928	0.52	91.9%	—	¥691,101	¥475,851	¥713,603
Hino Town 日野町	20,702	0.66	93.5%	—	¥351,053	¥151,977	¥494,035
Riyuo Town 竜王町	11,239	0.99	85.0%	—	¥619,835	¥329,979	¥984,647
Aisho Town 愛荘町	21,042	0.57	93.7%	—	¥631,723	¥200,688	¥566,405
Toyosato Town 豊郷町	7,117	0.42	91.6%	—	¥309,059	¥231,233	¥731,126
Kora Town 甲良町	6,410	0.36	92.8%	—	¥243,616	¥217,979	¥635,990
Taga Town 多賀町	7,346	0.56	80.4%	—	¥629,973	¥320,993	¥775,519

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