Yamagata Prefecture finances and its 35 municipalities (FY2024)

Fiscal health rank among the 47 prefectures

Fiscal strength indexWorse than peers

0.37

#35 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

95.8%

#36 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 ratioWorse than peers

13.4%

#37 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

212.2%

#38 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 residentWorse than peers

¥1,115,159

#41 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

¥58,036

#38 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 ratioWorse than peers

43.0%

#33 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 ratioWorse than peers

5.2%

#33 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 ¥674.2B · per resident ¥665,982

Local taxes 21.8%Shared taxes and grants 4.4%Local allocation tax 29.2%National subsidies 13.7%Borrowing (local bonds) 9.6%Donations 0.5%Other 20.7%

Source	Amount	Per resident	Share
Local taxes Resident tax, fixed asset tax and other taxes paid by residents and businesses	¥147.2B	¥145,435	21.8%
Shared taxes and grants Portions of national and prefectural taxes distributed to municipalities	¥29.8B	¥29,413	4.4%
Local allocation tax Unconditional transfers from the national government to municipalities with smaller tax bases	¥197.1B	¥194,735	29.2%
National subsidies National treasury disbursements for specific programs	¥92.2B	¥91,122	13.7%
Borrowing (local bonds) New borrowing during the year	¥65.0B	¥64,202	9.6%
Donations Including hometown tax (furusato nozei)	¥3.0B	¥3,006	0.5%
Other Fees, charges, transfers from reserves, carry-overs and other revenue	¥139.8B	¥138,069	20.7%

Spending by function per resident

This municipalityMedian of prefectures (47)

Education

¥110K

Public works

¥93K

Debt service

¥86K

Commerce & tourism

¥85K

Welfare

¥83K

Agriculture, forestry & fisheries

¥49K

Health & sanitation

¥35K

General administration

¥35K

Police

¥27K

Disaster recovery

¥13K

Function	Amount	Per resident	Peer median	Share
Education Schools, libraries, community centers, sports facilities	¥111.6B	¥110,237	¥104,412	16.9%
Public works Roads, bridges, parks, sewers, public housing	¥94.5B	¥93,336	¥66,108	14.3%
Debt service Repayment of principal and interest on local bonds	¥87.3B	¥86,193	¥64,586	13.2%
Commerce & tourism Business attraction, shopping streets, tourism	¥86.3B	¥85,247	¥53,525	13.0%
Welfare Elderly, children, people with disabilities, public assistance	¥83.8B	¥82,801	¥80,864	12.7%
Agriculture, forestry & fisheries	¥50.0B	¥49,392	¥31,061	7.6%
Health & sanitation Health checks, vaccinations, waste disposal	¥35.8B	¥35,386	¥19,958	5.4%
General administration Office management, tax collection, family registers, elections	¥35.7B	¥35,302	¥33,399	5.4%
Police Prefectures only	¥27.5B	¥27,183	¥26,383	4.2%
Disaster recovery	¥13.2B	¥13,019	¥2,912	2.0%
Labor	¥2.5B	¥2,517	¥1,436	0.4%
Assembly	¥1.1B	¥1,115	¥873	0.2%
Fire & emergency	¥0	¥0	¥0	0.0%

Welfare spending

Children

¥23.9B

Per resident ¥23,652 (median ¥19,268)

Elderly

¥35.0B

Per resident ¥34,581 (median ¥34,452)

Social welfare

¥21.1B

Per resident ¥20,814 (median ¥23,130)

Public assistance

¥2.0B

Per resident ¥2,002 (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 37.1% of spending.

Personnel

¥148K

Social assistance

¥9K

Debt service

¥86K

Goods & services

¥23K

Subsidies

¥147K

Construction

¥113K

Transfers to other accounts

¥6K

Reserves

¥8K

Maintenance

¥14K

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	1,012,355	¥661.6B	¥1.13T	¥58.8B	0.37	95.8%	13.4%
FY2023	1,027,509	¥664.6B	¥1.15T	¥70.7B	0.36	92.4%	12.8%
FY2022	1,042,396	¥701.8B	¥1.16T	¥69.8B	0.36	94.4%	12.3%
FY2021	1,056,682	¥710.3B	¥1.18T	¥72.2B	0.36	88.7%	12.0%
FY2020	1,070,017	¥674.2B	¥1.18T	¥49.3B	0.38	94.5%	11.9%
FY2019	1,082,296	¥580.1B	¥1.17T	¥37.2B	0.37	95.7%	11.9%
FY2018	1,095,383	¥567.3B	¥1.17T	¥41.8B	0.37	95.5%	12.1%
FY2017	1,106,984	¥569.5B	¥1.16T	¥39.2B	0.36	95.0%	12.5%
FY2016	1,118,468	¥572.0B	¥1.17T	¥39.6B	0.35	95.4%	12.9%
FY2015	1,129,560	¥568.7B	¥1.18T	¥43.4B	0.34	94.7%	13.2%

Municipalities in Yamagata Prefecture FY2024 · click a column to sort

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

Municipality	Population	Fiscal strength	Current balance	Debt service	Debt per resident	Reserves per resident	Spending per resident
Yamagata City 山形市	236,164	0.74	92.1%	—	¥445,778	¥34,122	¥470,849
Yonezawa City 米沢市	74,629	0.59	97.0%	—	¥479,796	¥86,601	¥603,423
Tsuruoka City 鶴岡市	116,731	0.41	97.2%	—	¥592,518	¥114,200	¥670,070
Sakata City 酒田市	93,924	0.48	98.0%	—	¥480,770	¥100,855	¥641,978
Shinjo City 新庄市	32,362	0.50	93.5%	—	¥502,740	¥227,819	¥656,548
Sagae City 寒河江市	39,417	0.53	90.3%	—	¥380,465	¥234,545	¥624,463
Kaminoyama City 上山市	27,584	0.48	88.6%	—	¥442,369	¥141,046	¥640,383
Murayama City 村山市	21,299	0.35	91.0%	—	¥636,476	¥266,517	¥860,869
Nagai City 長井市	24,420	0.42	91.6%	—	¥991,283	¥43,873	¥717,909
Tendo City 天童市	60,204	0.65	91.8%	—	¥330,025	¥195,305	¥529,091
Higashine City 東根市	47,631	0.62	94.8%	—	¥384,205	¥145,328	¥590,281
Obanazawa City 尾花沢市	13,529	0.28	90.1%	—	¥869,108	¥293,256	¥1,238,193
Nanyo City 南陽市	29,070	0.47	95.6%	—	¥496,261	¥90,745	¥616,730
Yamanobe Town 山辺町	13,344	0.38	91.7%	—	¥292,720	¥295,886	¥541,171
Nakayama Town 中山町	10,455	0.35	91.5%	—	¥422,682	¥209,571	¥540,122
Kahoku Town 河北町	16,809	0.44	93.5%	—	¥443,377	¥195,915	¥657,794
Nishikawa Town 西川町	4,536	0.22	85.5%	—	¥1,218,640	¥769,399	¥1,781,236
Asahi Town 朝日町	5,782	0.19	98.8%	—	¥933,616	¥460,025	¥1,086,574
Oe Town 大江町	7,062	0.26	86.8%	—	¥799,729	¥322,808	¥962,538
Oishida Town 大石田町	5,979	0.22	93.1%	—	¥802,083	¥426,594	¥1,062,058
Kaneyama Town 金山町	4,691	0.19	92.8%	—	¥793,217	¥566,350	¥1,130,256
Mogami Town 最上町	7,358	0.22	91.6%	—	¥708,817	¥191,015	¥1,059,661
Funagata Town 舟形町	4,662	0.19	85.4%	—	¥1,186,885	¥821,013	¥1,461,693
Mamurogawa Town 真室川町	6,481	0.21	90.3%	—	¥814,608	¥353,847	¥1,041,386
Okura Village 大蔵村	2,760	0.15	85.9%	—	¥1,473,804	¥1,244,025	¥1,714,744
Sakegawa Village 鮭川村	3,659	0.17	86.7%	—	¥825,493	¥807,985	¥1,564,700
Tozawa Village 戸沢村	3,850	0.16	79.5%	—	¥1,197,808	¥369,053	¥1,364,193
Takahata Town 高畠町	21,306	0.41	90.1%	—	¥686,417	¥115,772	¥734,838
Kawanishi Town 川西町	13,385	0.26	91.1%	—	¥1,134,053	¥85,904	¥966,386
Oguni Town 小国町	6,537	0.31	91.0%	—	¥1,108,324	¥242,091	¥1,253,284
Shirataka Town 白鷹町	12,222	0.27	93.1%	—	¥869,005	¥279,768	¥836,741
Iide Town 飯豊町	6,203	0.20	95.2%	—	¥1,502,808	¥138,772	¥1,240,269
Mikawa Town 三川町	7,009	0.37	90.5%	—	¥778,701	¥251,136	¥800,947
Shiyonai Town 庄内町	19,144	0.31	95.9%	—	¥723,113	¥339,783	¥680,100
Yuza Town 遊佐町	12,157	0.29	84.4%	—	¥706,256	¥255,076	¥881,768