Shimane Prefecture finances
島根県の財政
Fiscal health rank among the 47 prefectures
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.
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.
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.
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.
What this means
Outstanding local government bonds at fiscal year-end divided by the population.
What this means
Fiscal adjustment, debt reduction and special-purpose funds at fiscal year-end divided by the population.
What this means
The share of revenue the municipality raises itself: taxes, fees, charges and similar.
What this means
The freely usable reserve (fiscal adjustment fund) as a percentage of standard annual revenue. Around 10–20% is considered comfortable.
Revenue ¥537.6B · per resident ¥836,612
| Source | Amount | Per resident | Share |
|---|---|---|---|
| Local taxes Resident tax, fixed asset tax and other taxes paid by residents and businesses | ¥97.6B | ¥151,922 | 18.2% |
| Shared taxes and grants Portions of national and prefectural taxes distributed to municipalities | ¥19.3B | ¥30,004 | 3.6% |
| Local allocation tax Unconditional transfers from the national government to municipalities with smaller tax bases | ¥189.7B | ¥295,173 | 35.3% |
| National subsidies National treasury disbursements for specific programs | ¥83.9B | ¥130,632 | 15.6% |
| Borrowing (local bonds) New borrowing during the year | ¥48.9B | ¥76,160 | 9.1% |
| Donations Including hometown tax (furusato nozei) | ¥103M | ¥161 | 0.0% |
| Other Fees, charges, transfers from reserves, carry-overs and other revenue | ¥98.0B | ¥152,560 | 18.2% |
Spending by function per resident
| Function | Amount | Per resident | Peer median | Share |
|---|---|---|---|---|
| Education Schools, libraries, community centers, sports facilities | ¥94.4B | ¥146,872 | ¥104,412 | 18.5% |
| Public works Roads, bridges, parks, sewers, public housing | ¥85.3B | ¥132,685 | ¥66,108 | 16.7% |
| Debt service Repayment of principal and interest on local bonds | ¥68.6B | ¥106,751 | ¥64,586 | 13.5% |
| Welfare Elderly, children, people with disabilities, public assistance | ¥59.8B | ¥93,117 | ¥80,864 | 11.7% |
| Commerce & tourism Business attraction, shopping streets, tourism | ¥47.0B | ¥73,132 | ¥53,525 | 9.2% |
| Agriculture, forestry & fisheries | ¥43.9B | ¥68,365 | ¥31,061 | 8.6% |
| General administration Office management, tax collection, family registers, elections | ¥40.6B | ¥63,209 | ¥33,399 | 8.0% |
| Police Prefectures only | ¥22.8B | ¥35,486 | ¥26,383 | 4.5% |
| Health & sanitation Health checks, vaccinations, waste disposal | ¥19.6B | ¥30,512 | ¥19,958 | 3.8% |
| Disaster recovery | ¥4.5B | ¥7,047 | ¥2,912 | 0.9% |
| Labor | ¥1.8B | ¥2,865 | ¥1,436 | 0.4% |
| Assembly | ¥1.0B | ¥1,632 | ¥873 | 0.2% |
| その他 | ¥4M | ¥6 | ¥0 | 0.0% |
| Fire & emergency | ¥0 | ¥0 | ¥0 | 0.0% |
Welfare spending
Spending by type per resident
Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 39.6% of spending.
Ten-year trends
Debt and reserves per resident
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 | 642,590 | ¥509.6B | ¥855.6B | ¥53.9B | 0.27 | 89.2% | 7.0% |
| FY2023 | 650,624 | ¥528.1B | ¥870.5B | ¥52.7B | 0.25 | 86.4% | 6.5% |
| FY2022 | 658,809 | ¥564.0B | ¥886.0B | ¥45.2B | 0.25 | 90.1% | 6.4% |
| FY2021 | 666,331 | ¥555.6B | ¥914.8B | ¥54.9B | 0.25 | 83.9% | 5.3% |
| FY2020 | 672,979 | ¥520.6B | ¥918.9B | ¥43.0B | 0.27 | 90.0% | 5.5% |
| FY2019 | 679,324 | ¥464.5B | ¥926.2B | ¥42.3B | 0.26 | 90.7% | 6.3% |
| FY2018 | 686,126 | ¥463.4B | ¥940.2B | ¥49.4B | 0.26 | 90.3% | 6.1% |
| FY2017 | 691,225 | ¥473.6B | ¥955.4B | ¥53.1B | 0.26 | 91.0% | 6.2% |
| FY2016 | 696,382 | ¥485.7B | ¥977.4B | ¥57.6B | 0.25 | 87.3% | 7.6% |
| FY2015 | 701,394 | ¥501.8B | ¥984.7B | ¥55.7B | 0.24 | 85.8% | 10.5% |
Municipalities in Shimane Prefecture FY2024 · click a column to sort
Amounts per resident. See also the fiscal strength ranking and debt per resident ranking in Shimane Prefecture.
| Municipality | Population | Fiscal strength | Current balance | Debt service | Debt per resident | Reserves per resident | Spending per resident |
|---|---|---|---|---|---|---|---|
| Matsue City 松江市 | 194,313 | 0.57 | 93.7% | — | ¥506,072 | ¥77,371 | ¥582,541 |
| Hamada City 浜田市 | 48,576 | 0.45 | 92.5% | — | ¥805,707 | ¥336,159 | ¥843,084 |
| Izumo City 出雲市 | 172,327 | 0.56 | 86.0% | — | ¥553,630 | ¥63,856 | ¥553,933 |
| Masuda City 益田市 | 42,986 | 0.40 | 93.8% | — | ¥638,390 | ¥143,241 | ¥672,764 |
| Oda City 大田市 | 31,475 | 0.31 | 94.9% | — | ¥929,033 | ¥164,043 | ¥822,887 |
| Yasugi City 安来市 | 35,112 | 0.35 | 93.2% | — | ¥758,012 | ¥140,949 | ¥828,458 |
| Gotsu City 江津市 | 21,202 | 0.34 | 93.9% | — | ¥784,864 | ¥311,036 | ¥848,245 |
| Unnan City 雲南市 | 34,426 | 0.26 | 97.6% | — | ¥996,765 | ¥240,618 | ¥919,568 |
| Okuizumo Town 奥出雲町 | 11,077 | 0.18 | 90.6% | — | ¥1,584,545 | ¥282,753 | ¥1,476,444 |
| Iinan Town 飯南町 | 4,355 | 0.13 | 97.1% | — | ¥2,155,829 | ¥815,631 | ¥1,910,785 |
| Kawamoto Town 川本町 | 2,982 | 0.15 | 93.6% | — | ¥1,830,609 | ¥784,935 | ¥1,700,440 |
| Misato Town 美郷町 | 4,034 | 0.14 | 90.8% | — | ¥2,614,752 | ¥1,006,672 | ¥2,013,515 |
| Onan Town 邑南町 | 9,467 | 0.19 | 93.5% | — | ¥1,895,789 | ¥596,377 | ¥1,766,201 |
| Tsuwano Town 津和野町 | 6,373 | 0.16 | 91.5% | — | ¥2,402,953 | ¥434,979 | ¥1,556,573 |
| Yoshika Town 吉賀町 | 5,571 | 0.16 | 93.9% | — | ¥1,520,271 | ¥437,935 | ¥1,341,705 |
| Ama Town 海士町 | 2,209 | 0.10 | 82.5% | — | ¥5,260,139 | ¥615,699 | ¥4,328,369 |
| Nishinoshima Town 西ノ島町 | 2,495 | 0.10 | 94.8% | — | ¥3,823,103 | ¥782,103 | ¥2,634,010 |
| Chibu Village 知夫村 | 574 | 0.07 | 97.0% | — | ¥4,758,618 | ¥832,902 | ¥3,828,890 |
| Okinoshima Town 隠岐の島町 | 13,036 | 0.20 | 87.4% | — | ¥2,344,425 | ¥257,172 | ¥1,572,414 |
Source: Ministry of Internal Affairs and Communications, settlement of accounts of prefectures and municipalities (ordinary accounts), processed by Zaisei Zukan.