Tochigi Prefecture finances
栃木県の財政
Total spending
¥901.8B
Per resident ¥473,573
Local bonds outstanding
¥1.11T
Per resident ¥583,670
Reserve funds
¥114.1B
Per resident ¥59,904
Fiscal strength index
0.62
Closer to 1.0 = more self-funded
Fiscal health rank among the 47 prefectures
Fiscal strength indexBetter than peers
0.62
#11 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
92.8%
#18 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
9.4%
#13 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
102.9%
#7 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
¥583,670
#7 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
¥59,904
#34 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
58.1%
#12 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 ratio
6.3%
#25 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 ¥921.9B · per resident ¥484,161
Local taxes 36.1%Shared taxes and grants 5.7%Local allocation tax 17.0%National subsidies 11.8%Borrowing (local bonds) 7.3%Donations 0.2%Other 21.8%
| Source | Amount | Per resident | Share |
|---|---|---|---|
| Local taxes Resident tax, fixed asset tax and other taxes paid by residents and businesses | ¥332.8B | ¥174,770 | 36.1% |
| Shared taxes and grants Portions of national and prefectural taxes distributed to municipalities | ¥52.3B | ¥27,464 | 5.7% |
| Local allocation tax Unconditional transfers from the national government to municipalities with smaller tax bases | ¥157.1B | ¥82,478 | 17.0% |
| National subsidies National treasury disbursements for specific programs | ¥109.1B | ¥57,316 | 11.8% |
| Borrowing (local bonds) New borrowing during the year | ¥67.6B | ¥35,476 | 7.3% |
| Donations Including hometown tax (furusato nozei) | ¥1.9B | ¥975 | 0.2% |
| Other Fees, charges, transfers from reserves, carry-overs and other revenue | ¥201.2B | ¥105,681 | 21.8% |
Spending by function per resident
This municipalityMedian of prefectures (47)
Education
¥98K
Welfare
¥72K
Commerce & tourism
¥67K
Public works
¥55K
Debt service
¥51K
General administration
¥27K
Police
¥24K
Health & sanitation
¥22K
Agriculture, forestry & fisheries
¥20K
Disaster recovery
¥1K
| Function | Amount | Per resident | Peer median | Share |
|---|---|---|---|---|
| Education Schools, libraries, community centers, sports facilities | ¥186.6B | ¥98,021 | ¥104,412 | 20.7% |
| Welfare Elderly, children, people with disabilities, public assistance | ¥137.8B | ¥72,351 | ¥80,864 | 15.3% |
| Commerce & tourism Business attraction, shopping streets, tourism | ¥127.8B | ¥67,091 | ¥53,525 | 14.2% |
| Public works Roads, bridges, parks, sewers, public housing | ¥103.8B | ¥54,504 | ¥66,108 | 11.5% |
| Debt service Repayment of principal and interest on local bonds | ¥96.6B | ¥50,713 | ¥64,586 | 10.7% |
| General administration Office management, tax collection, family registers, elections | ¥51.9B | ¥27,255 | ¥33,399 | 5.8% |
| Police Prefectures only | ¥45.6B | ¥23,943 | ¥26,383 | 5.1% |
| Health & sanitation Health checks, vaccinations, waste disposal | ¥42.7B | ¥22,433 | ¥19,958 | 4.7% |
| Agriculture, forestry & fisheries | ¥38.3B | ¥20,102 | ¥31,061 | 4.2% |
| Disaster recovery | ¥2.1B | ¥1,122 | ¥2,912 | 0.2% |
| Labor | ¥1.7B | ¥880 | ¥1,436 | 0.2% |
| Assembly | ¥1.4B | ¥716 | ¥873 | 0.2% |
| Fire & emergency | ¥0 | ¥0 | ¥0 | 0.0% |
Welfare spending
Children
¥41.2B
Per resident ¥21,635 (median ¥19,268)
Elderly
¥52.5B
Per resident ¥27,588 (median ¥34,452)
Social welfare
¥40.1B
Per resident ¥21,084 (median ¥23,130)
Public assistance
¥3.8B
Per resident ¥2,004 (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 37.2% of spending.
Personnel
¥115K
Social assistance
¥10K
Debt service
¥51K
Goods & services
¥16K
Subsidies
¥122K
Construction
¥72K
Transfers to other accounts
¥6K
Reserves
¥12K
Maintenance
¥4K
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 | 1,904,173 | ¥901.8B | ¥1.11T | ¥114.1B | 0.62 | 92.8% | 9.4% |
| FY2023 | 1,916,787 | ¥912.5B | ¥1.14T | ¥120.4B | 0.60 | 92.6% | 9.4% |
| FY2022 | 1,929,434 | ¥979.9B | ¥1.15T | ¥106.6B | 0.61 | 93.3% | 9.5% |
| FY2021 | 1,942,494 | ¥1.03T | ¥1.16T | ¥107.5B | 0.62 | 88.8% | 9.6% |
| FY2020 | 1,955,402 | ¥964.7B | ¥1.15T | ¥96.6B | 0.65 | 95.1% | 9.7% |
| FY2019 | 1,965,516 | ¥743.0B | ¥1.13T | ¥94.1B | 0.65 | 95.2% | 9.8% |
| FY2018 | 1,976,121 | ¥739.2B | ¥1.11T | ¥104.8B | 0.65 | 94.6% | 10.1% |
| FY2017 | 1,985,738 | ¥741.5B | ¥1.10T | ¥102.5B | 0.65 | 95.7% | 10.6% |
| FY2016 | 1,991,597 | ¥753.1B | ¥1.10T | ¥113.2B | 0.64 | 97.7% | 11.1% |
| FY2015 | 1,998,864 | ¥755.8B | ¥1.10T | ¥119.0B | 0.62 | 95.1% | 11.5% |
Municipalities in Tochigi Prefecture FY2024 · click a column to sort
Amounts per resident. See also the fiscal strength ranking and debt per resident ranking in Tochigi Prefecture.
| Municipality | Population | Fiscal strength | Current balance | Debt service | Debt per resident | Reserves per resident | Spending per resident |
|---|---|---|---|---|---|---|---|
| Utsunomiya City 宇都宮市 | 514,595 | 0.97 | 96.4% | — | ¥279,151 | ¥41,213 | ¥462,843 |
| Ashikaga City 足利市 | 140,055 | 0.73 | 91.7% | — | ¥258,826 | ¥138,997 | ¥413,505 |
| Tochigi City 栃木市 | 153,088 | 0.69 | 97.3% | — | ¥392,647 | ¥102,526 | ¥510,608 |
| Sano City 佐野市 | 112,988 | 0.69 | 91.1% | — | ¥316,067 | ¥197,037 | ¥519,717 |
| Kanuma City 鹿沼市 | 92,895 | 0.69 | 94.2% | — | ¥275,684 | ¥117,588 | ¥474,995 |
| Nikko City 日光市 | 75,281 | 0.55 | 98.5% | — | ¥583,794 | ¥110,300 | ¥605,772 |
| Oyama City 小山市 | 166,874 | 0.94 | 91.8% | — | ¥344,530 | ¥52,926 | ¥449,146 |
| Moka City 真岡市 | 78,284 | 0.82 | 85.3% | — | ¥398,722 | ¥182,207 | ¥559,521 |
| Otawara City 大田原市 | 68,053 | 0.64 | 98.2% | — | ¥344,003 | ¥82,688 | ¥501,975 |
| Yaita City 矢板市 | 30,117 | 0.64 | 91.3% | — | ¥404,835 | ¥143,610 | ¥488,914 |
| Nasushiobara City 那須塩原市 | 115,611 | 0.76 | 95.8% | — | ¥243,108 | ¥149,950 | ¥495,143 |
| Sakura City さくら市 | 43,760 | 0.69 | 94.7% | — | ¥323,059 | ¥198,181 | ¥549,963 |
| Nasukarasuyama City 那須烏山市 | 23,482 | 0.45 | 88.4% | — | ¥344,409 | ¥458,558 | ¥587,277 |
| Shimotsuke City 下野市 | 59,728 | 0.70 | 96.1% | — | ¥383,129 | ¥152,468 | ¥484,049 |
| Kaminokawa Town 上三川町 | 30,748 | 0.93 | 85.4% | — | ¥189,411 | ¥132,827 | ¥408,947 |
| Mashiko Town 益子町 | 21,360 | 0.55 | 86.6% | — | ¥224,407 | ¥104,765 | ¥426,616 |
| Motegi Town 茂木町 | 11,408 | 0.37 | 93.3% | — | ¥588,969 | ¥340,518 | ¥704,909 |
| Ichikai Town 市貝町 | 11,073 | 0.60 | 88.5% | — | ¥299,380 | ¥151,786 | ¥583,176 |
| Haga Town 芳賀町 | 15,377 | 0.98 | 87.0% | — | ¥431,091 | ¥137,003 | ¥579,912 |
| Mibu Town 壬生町 | 38,140 | 0.81 | 90.5% | — | ¥327,412 | ¥117,600 | ¥440,853 |
| Nogi Town 野木町 | 24,869 | 0.74 | 91.4% | — | ¥246,224 | ¥66,649 | ¥385,888 |
| Shioya Town 塩谷町 | 9,796 | 0.41 | 80.3% | — | ¥465,474 | ¥244,769 | ¥625,360 |
| Takanezawa Town 高根沢町 | 28,770 | 0.72 | 83.5% | — | ¥232,664 | ¥229,645 | ¥384,256 |
| Nasu Town 那須町 | 23,697 | 0.68 | 87.0% | — | ¥417,129 | ¥219,433 | ¥655,379 |
| Nakagawa Town 那珂川町 | 14,124 | 0.37 | 91.9% | — | ¥516,479 | ¥592,967 | ¥711,079 |
Source: Ministry of Internal Affairs and Communications, settlement of accounts of prefectures and municipalities (ordinary accounts), processed by Zaisei Zukan.