Rankings of Japanese local government finances
All 1,741 municipalities and 47 prefectures, ranked on FY2024 settlement data. Filter by cities, towns, villages, Tokyo's special wards, prefectures, or within a prefecture.
Fiscal strength index
How much of the standard cost of public services a municipality can cover with its own tax revenue. Above 1.0,…
Current balance ratio
Recurring costs that must be paid every year (personnel, social assistance, debt service) as a share of recurr…
Real debt service ratio
Debt repayments relative to revenue (3-year average). At 18% or more, new borrowing needs approval; 25% or mor…
Future burden ratio
Debts and other future liabilities as a percentage of one year's standard revenue. For municipalities, 350% or…
Local bonds outstanding per resident
Outstanding local government bonds at fiscal year-end divided by the population.
Reserve funds per resident
Fiscal adjustment, debt reduction and special-purpose funds at fiscal year-end divided by the population.
Debt minus reserves per resident
Local bonds outstanding minus reserve funds, per resident. Negative means more reserves than debt.
Fiscal adjustment fund ratio
The freely usable reserve (fiscal adjustment fund) as a percentage of standard annual revenue. Around 10–20% i…
Own-source revenue ratio
The share of revenue the municipality raises itself: taxes, fees, charges and similar.
Local taxes per resident
Local tax revenue (resident tax, fixed asset tax and others) divided by the population.
Spending per resident
Total general account spending divided by the population. Small towns tend to spend more per resident.
Mandatory spending ratio
Personnel costs, social assistance and debt service — spending that is hard to cut — as a share of total spend…
Construction spending ratio
Ordinary construction spending (roads, schools, facilities) as a share of total spending.
Welfare spending per resident
Social welfare spending (elderly, children, people with disabilities, public assistance) per resident.
Child welfare spending per resident
Child welfare spending (nurseries, child allowances, medical subsidies for children) per resident.
Education spending per resident
Education spending divided by the population.
Hometown tax donations received
Donations received through the furusato nozei (hometown tax) program.
Staff per 1,000 residents
General account staff per 1,000 residents.
Population (resident register)
Population in the basic resident register.
Population change (5-year census)
Population change between the two most recent national censuses.