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Les governments, ensemble ou un à un.

Which governments regarder ?

← Overview · Kyoto
Public financesAssets and debtTaxation
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Public finances
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Economycoming soonPublic paycoming soon
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Demographicscoming soon
Health
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Educationcoming soonTertiary educationcoming soon
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Public safetycoming soon
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Transportcoming soonRoads and worksremoved
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Why some modules are greyed out
  • coming soon: this release opens three deep analyses: public finances, assets and debt, taxation
  • removed for now: currency and IMF country series were not tied closely enough to the city; the balance sheet (assets vs debt) stays in Assets and debt
  • removed, named: sovereign wealth funds; no free official API (paid SWF Institute); revisit if a public source appears
  • removed, nommé: les séries routières BM (IS.ROD.*) sont archivées et IRF access is paid; revisit if a public source becomes available again
  • removed, named: duplicate de Telecoms Digital (same indicateurs WB broadband/mobile); merged rather than duplicated

Japan · module Public finances

Public finances: Kyoto

Périodes mixtes: R6 (2024-25), 2023, 1959Audited (source)

Follow the money : one tap, same perimeter and same period as this page.

Entity Kyoto Government StackTier Japan (general account) · Kyoto (京都市, 普通会計)Geography KyotoPeriod Périodes mixtes: R6 (2024-25), 2023, 1959Accounting basis Stack indicator (per-capita averages)Status Audited (source)Source class bodies_only

Indicateur du Stack, construit à partir des moyennes par habitant (Japon (compte général) ÷ 123,802,000, Kyoto (京都市, 普通会計) ÷ 1,373,887). Ce n'est pas la dépense mesurée dans Kyoto, ni une consolidation GFSM, ni une facture fiscale personnelle.

No published reconciliation ledger for a Stack total: the participating administrations are shown separately.

  • Spending shown: not published
  • Revenue shown: not published
Entity City de KyotoTier Municipal onlyGeography KyotoPeriod R6 (2024-25)Accounting basis comptes municipaux déclarésStatus Fait municipal déclaréSource class reported_municipal

Amounts reported by the City of Kyoto, municipal perimeter only: this is not the Stack indicator.

Scope: administration municipal seule.

  • Spending shown: JPY 707,270/res.
  • Revenue shown: JPY 713,462/res.

Snapshot: per capita

REVENUE PER RESIDENT
JPY 1,580,987
Japan (general account) · Kyoto (京都市, 普通会計)
SPENDING PER RESIDENT
JPY 1,698,769
Japan (general account) · Kyoto (京都市, 普通会計)
GAP G − T / RES.
JPY 117,782
of which JPY 30,993 is reported deficit: the rest of G − T is not borrowing

Spending

Public purposes plus declared surplus (savings set aside), on the same scale as financing.

Spending JPY 1,698,769+ surplus JPY 110,850 = JPY 1,809,619
Social JPY 424,689 (23.5 %)Debt service (principal inclus) JPY 273,661 (15.1 %)Economy and environment JPY 236,071 (13.0 %)Administration & other programmes JPY 182,540 (10.1 %)EDUCATION JPY 153,189 (8.5 %)Health JPY 150,173 (8.3 %)Defence JPY 69,788 (3.9 %)Transport JPY 30,406 (1.7 %)Safety and justice JPY 19,773 (1.1 %)Transfers to Local governments JPY 158,479 (8.8 %)Reported surplusJPY 110,850 (6.1 %)
What these names measure here (6 causes)

Social · JP

  • Who bears: not published for this jurisdiction
  • What this counts: definition not yet written (named gap)

Debt service · JP

  • Who bears: not published for this jurisdiction
  • What this counts: definition not yet written (named gap)

Economy and environment · JP

  • Who bears: not published for this jurisdiction
  • What this counts: definition not yet written (named gap)

Administration & other programmes · JP

  • Who bears: not published for this jurisdiction
  • What this counts: definition not yet written (named gap)

Education · JP

  • Who bears: not published for this jurisdiction
  • What this counts: definition not yet written (named gap)

Health · JP

  • Who bears: not published for this jurisdiction
  • What this counts: definition not yet written (named gap)
+ Open the detail: the 11 lines of this bar, row by row, with their source
Social JPY 424,689/res. · 2 row(s)
  • Japan (general account) · Social protection & family 158,086 19,571,405 M JPY (第20表 主要経費別, R6 settlement) → 19,571.4 G ÷ 123,802,000 (Japan (general account)) = 158,086/res.
  • Kyoto (京都市, 普通会計) · Social protection & family 266,603 366,282 M JPY (目的別歳出内訳, kessan R6) → 366.3 G ÷ 1,373,887 (Kyoto (京都市, 普通会計)) = 266,603/res.
Debt service (principal inclus) JPY 273,661/res. · 2 row(s)
  • Japan (general account) · Debt service (principal inclus) 207,504 25,689,397 M JPY (第20表 主要経費別, R6 settlement): 国債費, remboursement du principal compris → 25,689.4 G ÷ 123,802,000 (Japon (compte général)) = 207,504/hab
  • Kyoto (京都市, 普通会計) · Debt service (principal inclus) 66,157 90,893 M JPY (目的別歳出内訳, kessan R6): 公債費: la source livre 元利償還金 combiné, le partage principal versus intérêts n'est pas published à ce millésime → 90.9 G ÷ 1,373,887 (Kyoto (京都市, 普通会計)) = 66,157/res.
Economy and environment JPY 236,071/res. · 2 row(s)
  • Japan (general account) · Economic affairs, environment and planning 87,131 10,786,955 M JPY (第20表 主要経費別, R6 settlement) → 10,787.0 G ÷ 123,802,000 (Japan (general account)) = 87,131/res.
  • Kyoto (京都市, 普通会計) · Economic affairs, environment and planning 148,940 204,627 M JPY (目的別歳出内訳, kessan R6): 土木費 outside routes, ports et aéroport, more 商工費, 農林水産業費 et 清掃費 (déchets, sorti du 衛生費) → 204.6 G ÷ 1,373,887 (Kyoto (京都市, 普通会計)) = 148,940/res.
Administration & other programmes JPY 182,540/res. · 2 row(s)
  • Japan (general account) · Administration & other programmes 97,839 12,387,282 M JPY (第20表 主要経費別, R6 settlement): less 2218 JPY/res.: the ribbon to Kyoto comes from here (sector grants spread across several aggregates: named approximation) → 12,112.7 G ÷ 123,802,000 (Japan (general account)) = 97,839/res.
  • Kyoto (京都市, 普通会計) · Administration & other programmes 84,701 116,369 M JPY (目的別歳出内訳, kessan R6) → 116.4 G ÷ 1,373,887 (Kyoto (京都市, 普通会計)) = 84,701/res.
Education JPY 153,189/res. · 2 row(s)
  • Japan (general account) · Education (primary → university) 55,478 6,868,243 M JPY (第20表 主要経費別, R6 settlement) → 6,868.3 G ÷ 123,802,000 (Japan (general account)) = 55,478/res.
  • Kyoto (京都市, 普通会計) · Education (primary → university) 97,711 134,243 M JPY (目的別歳出内訳, kessan R6): 教育費, 社会教育費 included: Japan does not isolate « Leisure & culture » → 134.2 G ÷ 1,373,887 (Kyoto (京都市, 普通会計)) = 97,711/res.
Health JPY 150,173/res. · 2 row(s)
  • Japan (general account) · Health and social services 131,489 16,278,633 M JPY (第20表 主要経費別, R6 settlement) → 16,278.6 G ÷ 123,802,000 (Japan (general account)) = 131,489/res.
  • Kyoto (京都市, 普通会計) · Health and social services 18,684 25,669 M JPY (目的別歳出内訳, kessan R6): 衛生費 moins 清掃費 (les déchets sont counted à l'environnement) → 25.7 G ÷ 1,373,887 (Kyoto (京都市, 普通会計)) = 18,684/res.
Defence JPY 69,788/res. · 1 row(s)
  • Japan (general account) · Defence 69,788 8,639,863 M JPY (第20表 主要経費別, R6 settlement) → 8,639.9 G ÷ 123,802,000 (Japan (general account)) = 69,788/res.
Transport JPY 30,406/res. · 2 row(s)
  • Japan (general account) · Transport and mobility 20,960 2,594,942 M JPY (第20表 主要経費別, R6 settlement) → 2,594.9 G ÷ 123,802,000 (Japan (general account)) = 20,960/res.
  • Kyoto (京都市, 普通会計) · Transport and mobility 9,446 12,978 M JPY (目的別歳出内訳, kessan R6): 道路橋りょう費 + 港湾費 + 空港費, sous-postes du 土木費 → 13.0 G ÷ 1,373,887 (Kyoto (京都市, 普通会計)) = 9,446/res.
Safety and justice JPY 19,773/res. · 2 row(s)
  • Japan (general account) · Public safety and justice 4,744 587,291 M JPY (第20表 主要経費別, R6 settlement) → 587.3 G ÷ 123,802,000 (Japan (general account)) = 4,744/res.
  • Kyoto (京都市, 普通会計) · Public safety and justice 15,029 20,648 M JPY (目的別歳出内訳, kessan R6) → 20.6 G ÷ 1,373,887 (Kyoto (京都市, 普通会計)) = 15,029/res.
Transfers to local governments JPY 158,479/res. · 1 row(s)
  • Japan (general account) · Transfers to Local governments 158,479 19,619,988 M JPY (第20表 主要経費別, R6 settlement) → 19,620.0 G ÷ 123,802,000 (Japan (general account)) = 158,479/res.
Reported surplus JPY 110,850/res.
a government's positive accounting result, allocated to investment, reserves or carried forward: not idle cash, and the opposite of a deficit.

Revenue

Own revenue + declared deficit + denominator effect; réconciliation en déduction si besoin. L'excédent n'est pas ici: il est sur la barre des dépenses. L'effet de dénominateur n'est pas un nouveau dollar.

Funding JPY 1,809,619net JPY 1,809,619 (equal to spending + surplus)
Borrowing & financial movements (not revenue of the year) JPY 439,041 (27.8 %)Personal income taxes JPY 370,155 (23.4 %)Sales taxes & excise JPY 237,526 (15.0 %)Property and local taxes JPY 236,018 (14.9 %)Permits, fees, royalties and fines JPY 135,786 (8.6 %)Entreprises public JPY 88,747 (5.6 %)Grants & transfers received from other tiers JPY 73,714 (4.7 %)+ Reported deficitsJPY 30,993+ Transfer denominator effect JPY 197,638+ Reconciliation gap JPY 1
+ Open the detail: the 10 lines of this bar, row by row, with their source
Borrowing & financial movements (not revenue of the year) JPY 439,041/res. · 3 row(s)
  • Japan (general account) · Borrowing (公債金): government bonds, not revenue of the year 299,987 37,139,000 M JPY 公債金 (MOF R6): émission d'obligations, comptée en 歳入 par la loi budgétaire japonaise. Sans cette ligne et le report, le compte général est en DÉFICIT: nommé. → 37,139.0 G ÷ 123,802,000 (Japan (general account)) = 299,987/res.
  • Japan (general account) · Carry-over of the previous year's surplus (前年度剰余金受入), not revenue of the year 101,959 12,622,767 M JPY 前年度剰余金受入 (MOF R6): report comptable; cette ligne porte l'arrondi par habitant. → 12,622.7 G ÷ 123,802,000 (Japan (general account)) = 101,959/res.
  • Kyoto (京都市, 普通会計) · Mouvements de fonds & report (named) 37,095 50,964 M JPY (繰入金 48,192 M JPY + 繰越金 2,771 M JPY: drawdowns from funds and carry-over from the previous year) → 51.0 G ÷ 1,373,887 (Kyoto (京都市, 普通会計)) = 37,095/res.
Personal income taxes JPY 370,155/res. · 1 row(s)
  • Japan (general account) · Personal income taxes and wealth (D5, D91) 370,155 45,825,970 M JPY = 租税及印紙収入 75,232,068 M JPY (MOF, R6 settlement, 収納済歳入額) × part 60.9% des impôts sur le revenu/sociétés/patrimoine dans les impôts OCDE S1311 2023 (T_1100 22,514,449 M JPY + T_1200 20,045,546 M JPY + T_4000 4,578,729 M JPY sur 77,387,204 M JPY): PRORATA NOMMÉ. → 45,825.9 G ÷ 123,802,000 (Japan (general account)) = 370,155/res.
Sales taxes & excise JPY 237,526/res. · 1 row(s)
  • Japan (general account) · Taxes on production and consumption (D2) 237,526 29,406,098 M JPY = 租税及印紙収入 MOF moins la part revenu/patrimoine (TVA T_5111 23,092,258 M JPY, accises T_5121 5,542,720 M JPY dans l'OCDE 2023): PRORATA NOMMÉ. → 29,406.2 G ÷ 123,802,000 (Japan (general account)) = 237,526/res.
Property and local taxes JPY 236,018/res. · 1 row(s)
  • Kyoto (京都市, 普通会計) · Taxes municipal (residents, foncier, urbanisme) 236,018 324,262 M JPY (地方税, including 市町村民税個人分 117,660 M JPY, 市町村民税法人分 30,682 M JPY, 固定資産税 122,784 M JPY, 都市計画税 27,233 M JPY) → 324.3 G ÷ 1,373,887 (Kyoto (京都市, 普通会計)) = 236,018/res.
Permits, fees, royalties and fines JPY 135,786/res. · 1 row(s)
  • Kyoto (京都市, 普通会計) · Tarifs, redevances & Miscellaneous revenue 135,786 186,554 M JPY (分担金及び負担金・使用料・手数料・財産収入・寄附金・諸収入) → 186.6 G ÷ 1,373,887 (Kyoto (京都市, 普通会計)) = 135,786/res.
Entreprises public JPY 88,747/res. · 1 row(s)
  • Japan (general account) · Miscellaneous revenue and public enterprise income (雑収入・官業益金・政府資産整理収入) 88,747 雑収入 10,623,069 M JPY + 官業益金及官業収入 54,216 M JPY + 政府資産整理収入 309,759 M JPY (MOF R6, 収納済歳入額, lus). → 10,987.1 G ÷ 123,802,000 (Japan (general account)) = 88,747/res.
Grants & transfers received from other tiers JPY 73,714/res. · 1 row(s)
  • Kyoto (京都市, 普通会計) · Transfers received from the prefecture (prefectural tier not built) 73,714 101,275 M JPY (都道府県支出金 47,293 M JPY + les 交付金 de taxes préfectorales, including 地方消費税交付金 37,618 M JPY). Le Tier 京都府 is not PAS un Tier de this card: these montants entrent en Revenue named, pas en ruban, faute de quoi l'État apparaîtrait comme le payeur → 101.3 G ÷ 1,373,887 (Kyoto (京都市, 普通会計)) = 73,714/res.
+ Reported deficits JPY 30,993/res.
the sum of deficits that administrations themselves record in their accounts. This is the ONLY line in this cascade that corresponds to borrowed money. Their operating versus investment share is not published.
+ Transfer denominator effect JPY 197,638/res.
the same transfer, counted per capita of the payer then per capita of the recipient. No extra dollar moved: this is a change of denominator, not a debt.
+ Reconciliation gap JPY 1/res.
rounding and lines from different reference years or scopes. Isolated here instead of being quietly assigned to transfers or the deficit.

Same G and T as the hub and Spending by category.

By tier, same scale

Lecture en fin de parcours: each administration ÷ sa Population. Pas une consolidation.

Japon (national)dép. JPY 993,716/res.
revenuerev. JPY 1,098,374/res.
Kyotodép. JPY 707,270/res.
revenuerev. JPY 713,462/res.

What the spending pays for

Each category opens its source lines. COFOG groups and classes with no published amount stay in the dictionary, not as invented bars.

Follow the money: open the flow diagram for this perimeter →

Social

native cause from the spec
JPY 424,689/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

Japan (general account) · Social protection & family · 19,571,405 M JPY (第20表 主要経費別, R6 settlement) · 123,802,000JPY 158,086/res.

Kyoto (京都市, 普通会計) · Social protection & family · 366,282 M JPY (目的別歳出内訳, kessan R6) · 1,373,887JPY 266,603/res.

What « Social » comprend here

Inclus in ce montant

  • Social: JPY 424,689/res.

Inclus mais non chiffré séparément

  • Local sub-services not broken down in the published source

Présence non documentée

  • Whether associated bodies sit inside this amount: not documented here

Not documented: we do not conclude it is excluded.

Stable link to this category

Debt service (principal inclus)

native cause from the spec
JPY 273,661/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

Japan (general account) · Debt service (principal inclus) · 25,689,397 M JPY (第20表 主要経費別, R6 settlement): 国債費, remboursement du principal compris · 123,802,000JPY 207,504/res.

Kyoto (京都市, 普通会計) · Debt service (principal inclus) · 90,893 M JPY (目的別歳出内訳, kessan R6): 公債費: the source reports 元利償還金 combined: the split between principal and interest is not published for this vintage · 1,373,887JPY 66,157/res.

Stable link to this category

Economy and environment

native cause from the spec
JPY 236,071/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

Japan (general account) · Economic affairs, environment and planning · 10,786,955 M JPY (第20表 主要経費別, R6 settlement) · 123,802,000JPY 87,131/res.

Kyoto (京都市, 普通会計) · Economic affairs, environment and planning · 204,627 M JPY (目的別歳出内訳, kessan R6): 土木費 outside routes, ports et aéroport, more 商工費, 農林水産業費 et 清掃費 (déchets, sorti du 衛生費) · 1,373,887JPY 148,940/res.

Stable link to this category

Administration & other programmes

native cause from the spec
JPY 182,540/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

Japan (general account) · Administration & other programmes · 12,387,282 M JPY (第20表 主要経費別, R6 settlement): less 2218 JPY/res.: the ribbon to Kyoto comes from here (sector grants spread across several aggregates: named approximation) · 123,802,000JPY 97,839/res.

Kyoto (京都市, 普通会計) · Administration & other programmes · 116,369 M JPY (目的別歳出内訳, kessan R6) · 1,373,887JPY 84,701/res.

Stable link to this category

Transfers to local governments

native cause from the spec
JPY 158,479/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

Japan (general account) · Transfers to Local governments · 19,619,988 M JPY (第20表 主要経費別, R6 settlement) · 123,802,000JPY 158,479/res.

Stable link to this category

Education

native cause from the spec
JPY 153,189/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

Japan (general account) · Education (primary → university) · 6,868,243 M JPY (第20表 主要経費別, R6 settlement) · 123,802,000JPY 55,478/res.

Kyoto (京都市, 普通会計) · Education (primary → university) · 134,243 M JPY (目的別歳出内訳, kessan R6): 教育費, 社会教育費 included: Japan does not isolate « Leisure & culture » · 1,373,887JPY 97,711/res.

Stable link to this category

Health

native cause from the spec
JPY 150,173/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

Japan (general account) · Health and social services · 16,278,633 M JPY (第20表 主要経費別, R6 settlement) · 123,802,000JPY 131,489/res.

Kyoto (京都市, 普通会計) · Health and social services · 25,669 M JPY (目的別歳出内訳, kessan R6): 衛生費 moins 清掃費 (les déchets sont counted à l'environnement) · 1,373,887JPY 18,684/res.

Stable link to this category

Defence

native cause from the spec
JPY 69,788/res.

Cause de dépense des paliers displayed (indicateur du Stack ou périmètre municipal selon le sélecteur). Grain: division / cause native: pas de montant inventé au niveau groupe ou classe.

Japan (general account) · Defence · 8,639,863 M JPY (第20表 主要経費別, R6 settlement) · 123,802,000JPY 69,788/res.

Stable link to this category

Function × cost-nature cross-tab not published Wages, contracts and depreciation are not joined to each spending cause in this source. The two axes stay separate: we do not invent the product of the shares.

2. Flow diagram

Recettes à gauche, tiers au milieu, causes de dépense à droite. Chaque montant est par habitant du palier qui le porte. Le tableau sous le diagramme reprend chaque poste en entier: le dessin peut raccourcir un nom, le tableau ne le fait pas. Barres et Sankey partagent les mêmes observations et la même release.

Show the amounts table
Kyoto: one resident and their tiers: each row is a flow per capita of the tier that carries it. The drawing may shorten a name; this table does not.
Flow lineTier (population of this tier)Kind of flowAmount per capita of this tier
Revenue and financing
Personal income taxes and wealth (D5, D91)Japan (general account) (tier Population: 123,802,000)Own revenueJPY 370,155 per capita of this tier
Taxes on production and consumption (D2)Japan (general account) (tier Population: 123,802,000)Own revenueJPY 237,526 per capita of this tier
Miscellaneous revenue and public enterprise income (雑収入・官業益金・政府資産整理収入)Japan (general account) (tier Population: 123,802,000)Own revenueJPY 88,747 per capita of this tier
Borrowing (公債金): government bonds, not revenue of the yearJapan (general account) (tier Population: 123,802,000)Own revenueJPY 299,987 per capita of this tier
Carry-over of the previous year's surplus (前年度剰余金受入), not revenue of the yearJapan (general account) (tier Population: 123,802,000)Own revenueJPY 101,959 per capita of this tier
Taxes municipal (residents, foncier, urbanisme)Kyoto (京都市, 普通会計) (tier Population: 1,373,887)Own revenueJPY 236,018 per capita of this tier
Transfers received from the prefecture (prefectural tier not built)Kyoto (京都市, 普通会計) (tier Population: 1,373,887)Own revenueJPY 73,714 per capita of this tier
Tarifs, redevances & Miscellaneous revenueKyoto (京都市, 普通会計) (tier Population: 1,373,887)Own revenueJPY 135,786 per capita of this tier
Mouvements de fonds & report (named)Kyoto (京都市, 普通会計) (tier Population: 1,373,887)Own revenueJPY 37,095 per capita of this tier
Loans (named)Kyoto (京都市, 普通会計) (tier Population: 1,373,887)Reported borrowing (financing need)JPY 30,993 per capita of this tier
Intergovernmental transfers
Transfer toward Kyoto (京都市, 普通会計)Japan (general account) (tier Population: 123,802,000)Financing of another tier (outflow)JPY 2,218 per capita of this tier
Transfer received from Japan (general account)Kyoto (京都市, 普通会計) (tier Population: 1,373,887)Financing received from another tier (inflow)JPY 199,856 per capita of this tier
Denominator effect On the transfer Japan (general account) toward Kyoto (京都市, 普通会計): pas un nouveau dollarKyoto (京都市, 普通会計) (tier Population: 1,373,887)A change of population, not new revenueJPY 197,638 per capita of this tier (denominator gap, not a new dollar)
Spending purposes
Social protection & familyJapan (general account) (tier Population: 123,802,000)Spending purposeJPY 158,086 per capita of this tier
Social protection & familyKyoto (京都市, 普通会計) (tier Population: 1,373,887)Spending purposeJPY 266,603 per capita of this tier
Health and social servicesJapan (general account) (tier Population: 123,802,000)Spending purposeJPY 131,489 per capita of this tier
Health and social servicesKyoto (京都市, 普通会計) (tier Population: 1,373,887)Spending purposeJPY 18,684 per capita of this tier
Education (primary → university)Japan (general account) (tier Population: 123,802,000)Spending purposeJPY 55,478 per capita of this tier
Education (primary → university)Kyoto (京都市, 普通会計) (tier Population: 1,373,887)Spending purposeJPY 97,711 per capita of this tier
Debt service (principal inclus)Japan (general account) (tier Population: 123,802,000)Spending purposeJPY 207,504 per capita of this tier
Debt service (principal inclus)Kyoto (京都市, 普通会計) (tier Population: 1,373,887)Spending purposeJPY 66,157 per capita of this tier
DefenceJapan (general account) (tier Population: 123,802,000)Spending purposeJPY 69,788 per capita of this tier
Public safety and justiceJapan (general account) (tier Population: 123,802,000)Spending purposeJPY 4,744 per capita of this tier
Public safety and justiceKyoto (京都市, 普通会計) (tier Population: 1,373,887)Spending purposeJPY 15,029 per capita of this tier
Transport and mobilityJapan (general account) (tier Population: 123,802,000)Spending purposeJPY 20,960 per capita of this tier
Transport and mobilityKyoto (京都市, 普通会計) (tier Population: 1,373,887)Spending purposeJPY 9,446 per capita of this tier
Economic affairs, environment and planningJapan (general account) (tier Population: 123,802,000)Spending purposeJPY 87,131 per capita of this tier
Economic affairs, environment and planningKyoto (京都市, 普通会計) (tier Population: 1,373,887)Spending purposeJPY 148,940 per capita of this tier
Transfers to local governmentsJapan (general account) (tier Population: 123,802,000)Spending purposeJPY 158,479 per capita of this tier
Administration & other programmesJapan (general account) (tier Population: 123,802,000)Spending purposeJPY 97,839 per capita of this tier
Administration & other programmesKyoto (京都市, 普通会計) (tier Population: 1,373,887)Spending purposeJPY 84,701 per capita of this tier
SAVING (surplus)Japan (general account) (tier Population: 123,802,000)Saving: revenue not spent in the periodJPY 104,658 per capita of this tier
SAVING (surplus)Kyoto (京都市, 普通会計) (tier Population: 1,373,887)Saving: revenue not spent in the periodJPY 6,192 per capita of this tier

3. COFOG and GFSM lenses

COFOG classifies why money is spent; GFSM classifies where revenue comes from. The site's cause bars remain the summary of published money. Groups and classes carry no invented amount.

International lenses for Kyoto: COFOG for the why of the spending, GFSM for where the revenue comes from. The site's cause bars remain the summary of published money.

Mesure: Spending published by cause, ramenée à la division COFOG 1999 · unité: per capita of the tier carried in the spec · groups and classes carry no invented amount.

General public services01456,201 JPY / hab Pont provisoire Unknown
  • 01.1Executive, legislative, fiscal and external affairs · 3 class(es), amount not published separately
  • 01.2Foreign economic aid · 2 class(es), amount not published separately
  • 01.3General services · 3 class(es), amount not published separately
  • 01.4Basic research · 1 class(es), amount not published separately
  • 01.5R&D general public services · 1 class(es), amount not published separately
  • 01.6General public services n.e.c. · 1 class(es), amount not published separately
  • 01.7Public debt transactions · 1 class(es), amount not published separately
  • 01.8Transfers between government levels · 1 class(es), amount not published separately

Site causes: Debt service (principal inclus), Administration & other programmes

Site debt-service cause; COFOG places public debt transactions under 01.7 when classified by purpose. Not a programme function. · Site bucket for general admin and unallocated remainder; may include GF01 remainder.

Defence0269,788 JPY / hab Pont vérifié Unknown
  • 02.1Military defence · 1 class(es), amount not published separately
  • 02.2Civil defence · 1 class(es), amount not published separately
  • 02.3Foreign military aid · 1 class(es), amount not published separately
  • 02.4R&D defence · 1 class(es), amount not published separately
  • 02.5Defence n.e.c. · 1 class(es), amount not published separately

Site causes: Defence

COFOG GF02 Defence.

Public order and safety0319,773 JPY / hab Pont vérifié Unknown
  • 03.1Police services · 1 class(es), amount not published separately
  • 03.2Fire-protection services · 1 class(es), amount not published separately
  • 03.3Law courts · 1 class(es), amount not published separately
  • 03.4Prisons · 1 class(es), amount not published separately
  • 03.5R&D public order and safety · 1 class(es), amount not published separately
  • 03.6Public order and safety n.e.c. · 1 class(es), amount not published separately

Site causes: Public safety and justice

COFOG GF03 Public order and safety.

Economic affairs04266,477 JPY / hab Pont provisoire Unknown
  • 04.1General economic, commercial and labour affairs · 2 class(es), amount not published separately
  • 04.2Agriculture, forestry, fishing and hunting · 3 class(es), amount not published separately
  • 04.3Fuel and energy · 6 class(es), amount not published separately
  • 04.4Mining, manufacturing and construction · 3 class(es), amount not published separately
  • 04.5Transport · 5 class(es), amount not published separately
  • 04.6Communication · 1 class(es), amount not published separately
  • 04.7Other industries · 4 class(es), amount not published separately
  • 04.8R&D economic affairs · 7 class(es), amount not published separately
  • 04.9Economic affairs n.e.c. · 1 class(es), amount not published separately

Site causes: Transport and mobility, Economic affairs, environment and planning

Transport is GF04 group; site cause is transport-focused but may omit other GF04. · Site merges economic affairs (GF04) and environment (GF05); amounts not split. · Site cause « Economic affairs, environment and planning » maps to COFOG 04, 05; amount kept on the first code only (split not published).

Environmental protection05Not published separately Pont provisoire Unknown
  • 05.1Waste management · 3 class(es), amount not published separately
  • 05.2Waste water management · 2 class(es), amount not published separately
  • 05.3Pollution abatement · 3 class(es), amount not published separately
  • 05.4Biodiversity and landscape · 2 class(es), amount not published separately
  • 05.5R&D environmental protection · 1 class(es), amount not published separately
  • 05.6Environmental protection n.e.c. · 1 class(es), amount not published separately

Site cause « Economic affairs, environment and planning » maps to COFOG 04, 05; amount kept on the first code only (split not published).

Housing and community amenities06Not published separately Non relié Unknown
  • 06.1Housing development · 1 class(es), amount not published separately
  • 06.2Community development · 1 class(es), amount not published separately
  • 06.3Water supply · 1 class(es), amount not published separately
  • 06.4Street lighting · 1 class(es), amount not published separately
  • 06.5R&D housing and community amenities · 1 class(es), amount not published separately
  • 06.6Housing and community amenities n.e.c. · 1 class(es), amount not published separately
Health07150,173 JPY / hab Pont vérifié Unknown
  • 07.1Medical products, appliances and equipment · 3 class(es), amount not published separately
  • 07.2Outpatient services · 4 class(es), amount not published separately
  • 07.3Hospital services · 4 class(es), amount not published separately
  • 07.4Public health services · 1 class(es), amount not published separately
  • 07.5R&D health · 1 class(es), amount not published separately
  • 07.6Health n.e.c. · 1 class(es), amount not published separately

Site causes: Health & social services

COFOG GF07 Health.

Recreation, culture and religion08Not published separately Non relié Unknown
  • 08.1Recreational and sporting services · 1 class(es), amount not published separately
  • 08.2Cultural services · 1 class(es), amount not published separately
  • 08.3Broadcasting and publishing · 1 class(es), amount not published separately
  • 08.4Religious and community services · 1 class(es), amount not published separately
  • 08.5R&D recreation, culture and religion · 1 class(es), amount not published separately
  • 08.6Recreation, culture and religion n.e.c. · 1 class(es), amount not published separately
Education09153,189 JPY / hab Pont vérifié Unknown
  • 09.1Pre-primary and primary education · 2 class(es), amount not published separately
  • 09.2Secondary education · 2 class(es), amount not published separately
  • 09.3Post-secondary non-tertiary education · 1 class(es), amount not published separately
  • 09.4Tertiary education · 2 class(es), amount not published separately
  • 09.5Education not definable by level · 1 class(es), amount not published separately
  • 09.6Subsidiary services to education · 1 class(es), amount not published separately
  • 09.7R&D education · 1 class(es), amount not published separately
  • 09.8Education n.e.c. · 1 class(es), amount not published separately

Site causes: Education (primary → university)

COFOG GF09 Education.

Social protection10424,689 JPY / hab Pont vérifié Unknown
  • 10.1Sickness and disability · 2 class(es), amount not published separately
  • 10.2Old age · 1 class(es), amount not published separately
  • 10.3Survivors · 1 class(es), amount not published separately
  • 10.4Family and children · 1 class(es), amount not published separately
  • 10.5Unemployment · 1 class(es), amount not published separately
  • 10.6Housing · 1 class(es), amount not published separately
  • 10.7Social exclusion n.e.c. · 1 class(es), amount not published separately
  • 10.8R&D social protection · 1 class(es), amount not published separately
  • 10.9Social protection n.e.c. · 1 class(es), amount not published separately

Site causes: Social protection & family

COFOG GF10 Social protection.

Classification: GFSM 2014 revenue (11-14) · no COFOG on revenue · borrowing is not revenue.

Source (GFSM)CodeStatusJPY / hab
Taxes11Pont provisoire607,681
Social contributions12Non reliéNot published separately
Dons13Non reliéNot published separately
Other revenue14Non reliéNot published separately

Balance principal On this page:resident footprint G = T + D (same formula as the hub and the diagram). It is not pas une consolidation GFSM. Soldes GFSM (résultat net d’exploitation, capacité/besoin de financement) displayed seulement lorsqu’une source les porte; sinon le manque est nommé.

Spending G (footprint)1,698,769 JPY / hab
Own revenue T1,580,987 JPY / hab
Reste D (G − T)117,782 JPY / hab
Résultat net d’exploitation (GFSM)Not published separately
Net lending / net borrowing (GFSM)Not published separately

Pont GFSM: Spending

expense + investissement net en NON-FINANCIAL ASSETS. L'investissement net = acquisitions − cessions − CFC. La CFC est déjà dans expense: elle n'est pas ajoutée une seconde fois au total.

  • Expense: not published JPY /res.
  • Acquisitions d'actifs non financiers: not published
  • Cessions: not published
  • CFC (consumption of fixed capital): not published
  • Investissement net: not published
  • Expenditure (GFSM): not published

Pont GFSM not calculated pour cette ville: acquisitions, cessions et CFC ne sont pas joints dans le spec. CCOFOG StatCan exclut la CFC et ne fournit pas les acquisitions d'actifs non financiers. Le concept source reste published under son nom exact.

4. Revenue by source

Taxes, tarifs et besoin de financement. Official amount, population du palier et division écrites avant la colonne /hab. Un revenu fiscal n'est pas une fonction COFOG; l'emprunt n'est pas une recette fiscale.

The causes below come from the published breakdown for this city (municipal accounts + provincial/federal CCOFOG). No national key is quietly applied to a total.
Japan (general account)Federal or national tier
Japan (general account): revenue by source (per res.)
Recettes du palier: montant officiel, population, per capita, part et calcul
SourceOfficial amountPopulation/res.ShareCalcul
Personal income taxes and wealth (D5, D91)45,825,970 M JPY123,802,000JPY 370,15534 %45,825,970 M JPY = 租税及印紙収入 75,232,068 M JPY (MOF, R6 settlement, 収納済歳入額) × part 60.9% des impôts sur le revenu/sociétés/patrimoine dans les impôts OCDE S1311 2023 (T_1100 22,514,449 M JPY + T_1200 20,045,546 M JPY + T_4000 4,578,729 M JPY sur 77,387,204 M JPY): PRORATA NOMMÉ. → 45,825.9 G ÷ 123,802,000 () = 370,155/res.
Taxes on production and consumption (D2)29,406,098 M JPY123,802,000JPY 237,52622 %29,406,098 M JPY = 租税及印紙収入 MOF moins la part revenu/patrimoine (TVA T_5111 23,092,258 M JPY, accises T_5121 5,542,720 M JPY dans l'OCDE 2023): PRORATA NOMMÉ. → 29,406.2 G ÷ 123,802,000 () = 237,526/res.
Miscellaneous revenue and public enterprise income (雑収入・官業益金・政府資産整理収入)10,623,069 M JPY123,802,000JPY 88,7478 %雑収入 10,623,069 M JPY + 官業益金及官業収入 54,216 M JPY + 政府資産整理収入 309,759 M JPY (MOF R6, 収納済歳入額, lus). → 10,987.1 G ÷ 123,802,000 () = 88,747/res.
Borrowing (公債金): government bonds, not revenue of the year37,139,000 M JPY123,802,000JPY 299,98727 %37,139,000 M JPY 公債金 (MOF R6): émission d'obligations, comptée en 歳入 par la loi budgétaire japonaise. Sans cette ligne et le report, le compte général est en DÉFICIT: nommé. → 37,139.0 G ÷ 123,802,000 () = 299,987/res.
Carry-over of the previous year's surplus (前年度剰余金受入), not revenue of the year12,622,767 M JPY123,802,000JPY 101,9599 %12,622,767 M JPY 前年度剰余金受入 (MOF R6): report comptable; cette ligne porte l'arrondi par habitant. → 12,622.7 G ÷ 123,802,000 () = 101,959/res.
Montant officiel: tel que la source le publie. /hab = ce montant ÷ la population de CE palier (colonne Population). Share = part dans les recettes propres et déficits de ce palier.
Japan (general account): spending by cause (per res.)
Spending by cause: Official amount, population, per capita, part et calcul
SourceOfficial amountPopulation/res.ShareCalcul
Social protection & family19,571,405 M JPY123,802,000JPY 158,08614 %19,571,405 M JPY (第20表 主要経費別, R6 settlement)
Health and social services16,278,633 M JPY123,802,000JPY 131,48912 %16,278,633 M JPY (第20表 主要経費別, R6 settlement)
Education (primary → university)6,868,243 M JPY123,802,000JPY 55,4785 %6,868,243 M JPY (第20表 主要経費別, R6 settlement)
Debt service (principal inclus)25,689,397 M JPY123,802,000JPY 207,50419 %25,689,397 M JPY (第20表 主要経費別, R6 settlement): 国債費, remboursement du principal compris
Defence8,639,863 M JPY123,802,000JPY 69,7886 %8,639,863 M JPY (第20表 主要経費別, R6 settlement)
Public safety and justice587,291 M JPY123,802,000JPY 4,7440 %587,291 M JPY (第20表 主要経費別, R6 settlement)
Transport and mobility2,594,942 M JPY123,802,000JPY 20,9602 %2,594,942 M JPY (第20表 主要経費別, R6 settlement)
Economic affairs, environment and planning10,786,955 M JPY123,802,000JPY 87,1318 %10,786,955 M JPY (第20表 主要経費別, R6 settlement)
Transfers to local governments19,619,988 M JPY123,802,000JPY 158,47914 %19,619,988 M JPY (第20表 主要経費別, R6 settlement)
Administration & other programmes12,387,282 M JPY123,802,000JPY 97,8399 %12,387,282 M JPY (第20表 主要経費別, R6 settlement): less 2218 JPY/res.: the ribbon to Kyoto comes from here (sector grants spread across several aggregates: named approximation)
SAVING (surplus)12,956,880 M JPY123,802,000JPY 104,65810 %Japon: excédent du compte général 12,956,880 M JPY (celui de la carte)
Kyoto (京都市, 普通会計)Tier municipal
Kyoto (京都市, 普通会計): revenue by source (per res.)
Recettes du palier: montant officiel, population, per capita, part et calcul
SourceOfficial amountPopulation/res.ShareCalcul
Taxes municipal (residents, foncier, urbanisme)324,262 M JPY1,373,887JPY 236,01846 %324,262 M JPY (地方税, including 市町村民税個人分 117,660 M JPY, 市町村民税法人分 30,682 M JPY, 固定資産税 122,784 M JPY, 都市計画税 27,233 M JPY) → 324.3 G ÷ 1,373,887 () = 236,018/res.
Transfers received from the prefecture (prefectural tier not built)101,275 M JPY1,373,887JPY 73,71414 %101,275 M JPY (都道府県支出金 47,293 M JPY + les 交付金 de taxes préfectorales, including 地方消費税交付金 37,618 M JPY). Le Tier 京都府 is not PAS un Tier de this card: these montants entrent en Revenue named, pas en ruban, faute de quoi l'État apparaîtrait comme le payeur → 101.3 G ÷ 1,373,887 () = 73,714/hab
Tarifs, redevances & Miscellaneous revenue186,554 M JPY1,373,887JPY 135,78626 %186,554 M JPY (分担金及び負担金・使用料・手数料・財産収入・寄附金・諸収入) → 186.6 G ÷ 1,373,887 () = 135,786/res.
Mouvements de fonds & report (named)50,964 M JPY1,373,887JPY 37,0957 %50,964 M JPY (繰入金 48,192 M JPY + 繰越金 2,771 M JPY: drawdowns from funds and carry-over from the previous year) → 51.0 G ÷ 1,373,887 () = 37,095/res.
Loans (named)42,581 M JPY1,373,887JPY 30,9936 %42,581 M JPY (地方債: issuance for the year, not the outstanding stock) → 42.6 G ÷ 1,373,887 () = 30,993/res.
Montant officiel: tel que la source le publie. /hab = ce montant ÷ la population de CE palier (colonne Population). Share = part dans les recettes propres et déficits de ce palier.
Kyoto (京都市, 普通会計): spending by cause (per res.)
Spending by cause: Official amount, population, per capita, part et calcul
SourceOfficial amountPopulation/res.ShareCalcul
Social protection & family366,282 M JPY1,373,887JPY 266,60337 %366,282 M JPY (目的別歳出内訳, kessan R6)
Health and social services25,669 M JPY1,373,887JPY 18,6843 %25,669 M JPY (目的別歳出内訳, kessan R6): 衛生費 moins 清掃費 (les déchets sont counted à l'environnement)
Education (primary → university)134,243 M JPY1,373,887JPY 97,71114 %134,243 M JPY (目的別歳出内訳, kessan R6): 教育費, 社会教育費 included: Japan does not isolate « Leisure & culture »
Debt service (principal inclus)90,893 M JPY1,373,887JPY 66,1579 %90,893 M JPY (目的別歳出内訳, kessan R6): 公債費: la source livre 元利償還金 combiné, le partage principal versus intérêts n'est pas published à ce millésime
Public safety and justice20,648 M JPY1,373,887JPY 15,0292 %20,648 M JPY (目的別歳出内訳, kessan R6)
Transport and mobility12,978 M JPY1,373,887JPY 9,4461 %12,978 M JPY (目的別歳出内訳, kessan R6): 道路橋りょう費 + 港湾費 + 空港費, sous-postes du 土木費
Economic affairs, environment and planning204,627 M JPY1,373,887JPY 148,94021 %204,627 M JPY (目的別歳出内訳, kessan R6): 土木費 outside routes, ports et aéroport, more 商工費, 農林水産業費 et 清掃費 (déchets, sorti du 衛生費)
Administration & other programmes116,369 M JPY1,373,887JPY 84,70112 %116,369 M JPY (目的別歳出内訳, kessan R6)
SAVING (surplus)8,507 M JPY1,373,887JPY 6,1921 %Kyoto: surplus formel 8,507 M JPY (形式収支 = 歳入総額 980,216 M JPY less 歳出総額 971,709 M JPY), including funds to carry to the next fiscal year 2,713 M JPY (翌年度に繰り越すべき財源, named) = real balance 実質収支 5,794 M JPY
Same figures as the breakdown page. Hover a row = full source note. The tax rate by line is not wired: column named and empty until the source publishes it.

Data-quality signals (abrégé à côté du chiffre; Details here):

  • Audited Account or report audited by an independent body.
  • API official Series published through an official API or machine feed.
  • Document official Figure relu in un document public (PDF, HTML, XLSX).
  • Derived Computed here from published figures (formula in the proof).
  • Partial Coverage incomplète: some pièces manquent, named ailleurs.
  • Retenu Datum existante but non published here (porte de publication).
  • Non disponible Attendue mais not connectede ou inaccessible.
  • Not published The source or the territory does not publish this value.
  • Non applicable The concept does not apply to this scope.

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Generated from official accounts at each publication, mandatory checks; the division is in each row's hover text; columns without a connected source are named, never filled. coverage & holds