Water Supply in Tokyo - 東京都水道局

11. Finance
財政
11−1 Financial System
The water utility managed by us is run on the basis of
the self-sustaining system defined by the Local Public
Enterprise Law and adopts the enterprises accounting
system.
Expenditures of water utilities are covered by revenue
from water charges. While, construction projects are
funded by bonds as well as subsidies from the National
Treasury and transfers from the general account of the
Tokyo metropolitan government.
The Tokyo Metropolitan Assembly is empowered to
approve the budget, to acknowledge financial reports
and approve the revision of water charges.
In managing waterworks business, it is required to
pursue policies in the best interest of public welfare and
the optimum economic efficiency.
11−1
財政制度
東京都の水道事業は、地方公営企業として独立採
算制で運営し、企業会計方式を採用している。
事業運営に要する経費は水道料金収入で回収され
る。一方、建設事業は、企業債のほか国庫補助金、
一般会計繰入金を財源としている。
予算の議決、決算の認定、水道料金改定の議決は、
都議会の権限であり、水道事業の経営に当たっては、
公共性と経済性を発揮することが求められている。
(Unit:1,000yen)
（単位：千円）
Balance sheet 貸借対照表
Assets
資産
FY2003
2003年度決算額
Fixed assets
2,223,901,258
固定資産
Tangible fixed assets
2,091,860,811
有形固定資産
Intangible fixed assets
131,103,938
無形固定資産
Investments
936,509
投資
Current assets
187,062,726
流動資産
Cash on hand and at banks
74,712,122
現金及び預金
Accounts receivable
40,762,485
未収金
Supplies
389,577
貯蔵品
Other current assets
71,198,542
その他流動資産
Deferred accounts
545,964
繰延勘定
Premium on bonds issued
545,964
企業債発行差金
Total assets
資産合計
2,411,509,948
FY2002
2002年度決算額
2,205,964,282
2,067,347,772
137,678,701
937,809
195,697,672
88,731,212
39,739,767
963,451
66,263,242
561,773
561,773
2,402,223,727
Liabilities & Capital
負債資本
Fixed liabilities
固定負債
Allowance and reserves
引当金
Current liablities
流動負債
Accounts payable
未払金
Accrued expenses
未払費用
Advances receives
前受金
Other current liablities
その他流動負債
Total liablities
負債合計
Capital
資本金
Owned capital
自己資本金
Borrowed capital
借入資本金
Surplus
剰余金
Capital surplus
資本剰余金
Earned surplus
利益剰余金
Total capital
資本合計
Total liabilities and capital
負債資本合計
FY2003
2003年度決算額
FY2002
2002年度決算額
72,288,970
63,574,657
72,288,970
63,574,657
76,024,121
81,508,127
63,129,415
65,154,820
7,502,094
8,925,597
437,597
337,676
4,955,015
7,090,034
148,313,091
145,082,784
1,758,455,429
1,771,196,211
1,057,772,628
1,022,970,172
700,682,801
748,226,039
504,741,428
485,944,732
464,422,124
453,647,143
40,319,304
32,297,589
2,263,196,857
2,257,140,943
2,411,509,948
2,402,223,727
Water Supply in Tokyo
11
45
11. Finance
Profit and Loss Account
Income
収
入
Operating revenues
営業収益
Water supply revenues
給水収益
Trust business revenues
受託事業収益
Other operating revenues
その他営業収益
Non-operating revenues
営業外収益
Interest earned
受取利息
Revenues in land and property
土地物件収益
Fees for dam facilities lent
ダム施設発電使用料
Subsidy from general account
一般会計補助金
Sundry income
雑収
Extraordinary profits
特別利益
Profits on disposal of fixed assets
固定資産売却益
Total income
収益的収入計
(Unit:1,000yen)
（単位：千円）
収益的収支
FY2003
2003年度決算額
FY2002
2002年度決算額
332,787,027
336,468,569
307,711,228
310,884,195
3,927,129
3,010,706
21,148,670
22,573,668
8,688,820
11,597,072
121,626
71,765
7,083,364
7,472,826
26,000
26,000
14,000
14,000
1,443,830
4,012,481
1,468,560
392,532
1,468,560
392,532
342,944,407
348,458,173
Expenditures
支
出
FY2003
2003年度決算額
FY2002
2002年度決算額
Operating expenditures
営業費用
Raw water expenditures
原水費
Water Purification expenditures
浄水費
Water distribution expenditures
配水費
Water supply expenditures
給水費
Trust business expenditures
受託事業費
Business expenditures
業務費
Total administration expenditures
総係費
Depreciation expenditures
減価償却費
Asset shrinkage
資産減耗費
Other operating expenditures
その他営業費用
272,772,676
283,951,902
15,025,024
15,580,588
22,593,986
22,576,423
80,222,936
79,632,287
36,052,951
3,534,799
3,929,133
3,013,131
25,620,210
25,273,884
17,456,580
13,826,103
68,577,082
74,513,814
2,638,767
5,513,749
656,007
487,124
Non-operating expenditures
営業外費用
Interest paid and
Expenses for bonds handled
支払利息及び
企業債取扱諸費
Amortization of deferred account
繰延勘定償却
Sundry expenditures
雑支出
Total expenditures
収益的支出計
29,852,427
32,208,682
27,474,737
30,177,292
127,753
129,624
2,249,937
1,901,766
302,625,103
316,160,584
(Unit:1,000yen)
（単位：千円）
Capital Income and Expenditures 資本的収支
Capital Income
科
目
FY2003
2003年度決算額
FY2002
2002年度決算額
22,398,167
22,340,109
11,069,890
3,345,406
3,947,556
3,873,737
2,080,575
1,941,066
192,405
129,098
2,123,689
1,786,747
Construction funds brought forward
前年度からの繰越工事資金
16,195,865
19,653,285
Sub Total
小計
58,008,147
53,069,448
Retained earnings on profit and loss account
損益勘定留保資金
70,882,585
78,680,388
Total capital income
(including supplemented source of revenues)
資本的収入計
（補てん財源含）
128,890,732
131,749,836
Grand total
総計
471,835,139
480,208,009
Bonds (for construction)
企業債（事業充当分）
Bonds (for refunding purpose)
企業債（借換分）
Subsidies from National Treasury
国庫補助金
Investments in capital disturbed from general account
一般会計出資金
Income on disposal of fixed assets
固定資産売却収入
Other capital revenues
その他資本収入
46
財政
Capital Expenditures
科
目
FY2003
2003年度決算額
FY2002
2002年度決算額
83,756,186
92,189,304
29,980,567
33,038,505
49,392,573
51,834,718
4,383,046
7,316,081
81,123,238
55,330,290
9,742,511
16,195,865
174,621,935
163,715,459
477,247,038
479,876,043
Profit and loss revenue and expenditures
損益収支
40,319,304
32,297,589
The capital revenue and expenditures
資金収支
△ 5,411,899
331,966
Amount of enterprise bond repayment money allotment
企業債償還金充当額
5,200,000
△ 1,700,000
The substance capital revenue and expenditure
実質資金収支
△ 211,899
△ 1,368,034
Expenditures for construction and improvement
建設改良費
Expenditures for raw water and water purification facilities
原水及び浄水施設費
Expenditures for water distribution facilities
配水施設費
Expenditures for business facilities
営業設備費
Funds earmarked for redemption of bonds
企業債償還金
Construction funds carried forward
翌年度への繰越工事資金
Total expenditures
資本的支出計
Grand total
総
計
財政
(Unit:1,000yen)
（単位：千円）
Cash flow statement by indirect method 間接法によるキャッシュ・フロー計算書
FY 2001
2001年度
FY 2002
2002年度
FY 2003
2003年度
95,962,657
106,741,965
114,433,647
32,085,222
32,297,589
40,319,304
△ 32,253,822
△ 29,990,910
△ 27,225,716
Interest earned
受取利息
228,522
71,765
121,626
Gain from sale of fixed asset
固定資産売却益
752,272
806,415
1,766,357
72,225,391
74,513,814
68,577,082
Retained earnings on the profit and loss account
その他損益勘定留保資金
3,890,019
4,166,575
2,305,503
A decrease in accounts receivable(△ an increase)
未収金の減少（△増加）
4,065,596
△ 6,717,302
△ 1,022,717
A decrease of supplies(△an increase)
貯蔵品の減少（△増加）
1,910,008
1,022,586
573,874
A decrease in prepayment money and prepaid
expenses(△an increase)
前払金・前払費用の減少（△増加）
△ 2,340,682
841,117
450,295
An increase in allowance and reserves(△ a decrease)
引当金の増加（△減少）
△ 2,805,769
△ 5,258,231
8,714,313
△ 11,571,531
2,879,397
△ 3,448,909
176,131
△ 752,399
99,921
△ 1,671,728
3,748,819
△ 2,135,019
△ 30,541,630
△ 121,177,875
△ 90,797,446
△ 10,872,816
△ 45,851,935
△ 61,587,186
21,374,129
9,132,716
46,201,701
Expense according to the long-term fund operation(△)
△ 106,032,670
長期資金運用に伴う支出（△）
0
0
Income according to the long-term fund operation
長期資金運用に伴う収入
143,815,339
0
0
253,285
129,098
192,404
7,668,157
7,601,550
8,151,821
△ 86,747,054
△ 92,189,304
△ 83,756,186
△ 23,953,190
△ 29,644,775
△ 47,655,181
23,257,642
25,685,515
33,468,057
△ 47,210,832
△ 55,330,290
△ 81,123,238
Ⅳ Amount of increase of cash and deposits
Ⅳ キャッシュの増加額
41,467,837
△ 44,080,685
△ 24,018,980
Ⅴ Beginning balance of cash and deposits
Ⅴ キャッシュ期首残高
99,806,084
141,273,921
98,731,102
0
1,537,866
0
141,273,921
98,731,102
74,712,122
Ⅰ Cash flow by business operation
Ⅰ 営業活動によるキャッシュ・フロー
Current net income
当期純利益
Interest paid(△）
支払利息（△）
う
ち
Depreciation
減価償却費
An increase in money unpaid and unpaid
cost(△ a decrease)
未払金・未払費用の増加（△減少）
An increase in advance(△ a decrease)
前受金の増加（△減少）
An increase in other current liabilities
(△a decrease)
その他流動負債の増加（△減少）
Ⅱ Cash flow by investment activity
Ⅱ 投資活動によるキャッシュ・フロー
Expense by acquisition of long-term negotiable securities(△)
長期有価証券の取得による支出（△）
Income by clearance of long-term negotiable securities
長期有価証券の売却による収入
Fixed assets clearance income
固定資産売却収入
Income of subsidies from National Treasury etc.
国庫補助金等の収入
Construction improvement expense(△)
建設改良費（△）
Ⅲ Cash flow by financial activity
Ⅲ 財務活動によるキャッシュ・フロー
Income by bonds
企業債による収入
Expense by repayment of bonds(△)
企業債の返済による支出（△）
Ⅵ Amount of increase of cash and deposits by integration
Ⅵ 統合によるキャッシュ増加額
Ⅶ Ending balance of cash and deposits(note)
Ⅶ キャッシュ期末残高（注）
Main content
主な内容
Payment interest of bonds
企業債利息
Deposit interest, interest on guaranty capital, and
interest on securities
預金利息、基金利息、有価証券利息
Income on disposal of fixed assets and extraordinary
profits
固定資産売却益、特別利益
Tangible fixed assets and intangible fixed assets
有形固定資産、無形固定資産
Asset shrinkage, deferred accounts redemption, and
sundry expenditures additionally
資産減耗費、繰延勘定償却、その他雑支出
Deferred outside business, deferred money and
business money and other accounts receivable
営業未収金、営業外未収金、その他未収金
Material
材料
Prepayment money, prepaid expenses, and
guarantee money
前払金、前払費用、保証金
Accrued employee retirement benefit, allowance for
repairs, and new head of river development reserve
退職給与引当金、修繕引当金、新規水源開発引当金
Outstanding business activity expenses, outstanding construction
expenses, and outstanding supply purchase expenses
営業未払金、工事未払金、貯蔵品購入未払金
Advances received before commencement of
business
営業前受金
Deposit money, trust drainage collection money, and
trust Tama district drainage collection money
預り金、受託下水道徴収金、受託多摩地区下水道徴収金
11
Purchase of securities that exceed three months
3か月を超える有価証券の購入
Refund of securities that exceed three months
3か月を超える有価証券の償還
Depositing of time deposit, deposit at notice, and negotiable
certificate of deposit that exceed three months
3か月を超える定期預金・通知預金・譲渡性預金の預入
Receipt of time deposit, deposit at notice, and negotiable
certificate of deposit that exceed three months
3か月を超える定期預金・通知預金・譲渡性預金の受取
Subsidies from National Treasury, investments in capital disturbed
from general account, and contribution in aid of construction
国庫補助金、一般会計出資金、工事負担金
Expenditures for raw water and water purification facilities,
water distribution facilities, and business facilities
原水及び浄水施設費、配水施設費、営業設備費
Note: Short-term investment securities within three months do not necessarily correspond to the deposit balance of the balance sheet on the cash
flow because it is summed up to other current assets on the balance sheet to cash and deposit money on the cash flow statement.
（注）3か月以内の短期有価証券は、キャッシュフロー上は現金・預金に、貸借対照表上はその他流動資産に計上されるため、貸借対照表の預金残高と必ずしも一致しない。
Water Supply in Tokyo
47
11. Finance
11−2 Financial Management
11−2
During the rapid economic growth period and the
following several years from the 1960s to the first half of
the 1980s, we raised the water charges almost every
three years. This was due to a big increase in
expenditures caused by the synergy effect between a
sharp rise in prices and the aggressive expansion of
facilities to meet an explosive increase in water demand.
Since the latter half of the 1980s, the financial situation
had begun keep balance due to the stable economic
conditions and internal efforts of ourselves.
In the end of FY 1993, however, not only the yearly
balance but also the accumulated balance went into the
red owing to an increase in construction costs and
treatment costs caused by deterioration in the quality of
raw water.
Then, we tried to retrieve sound finances by making a
four-year financial plan from FY 1994 to 1997.
According to the plan, we did our best efforts to cut
costs On the other hand, the water charges were raised
to compensate for the estimated deficits. After the fouryear plan it was assumed the revenues would not to be
able increase. As significant financial resources would
be required for improvement of facilities, more
extensive efforts had to be developed to make ends
meet.
In 2004, a new management plan from FY 2004 to FY
2006, called the Tokyo Water Service Management Plan
2004 (See 13-3), was launched in order to realize high
reliability water service and customer service that
would be suitable for Tokyo, the capital of Japan.
Based on this plan, we are carrying out every policy
and measure steadily, and by making thorough internal
efforts, the water charge rate level has been lowered
and the accumulated balance of finance in the end of
FY 2006 will break-even.
財政運営
1960∼80年代前半の高度経済成長期及びそれ
に続く数か年は、水道需要の急増に対応した施設拡
張による固定費の増加や物価の急騰などから、おお
むね3年ごとに料金改定を行ってきた。その後、
1980年代後半からは、経済情勢の安定や内部努力
の推進などを背景に、財政状況はほぼ順調に推移し
てきた。
しかし、施設整備コストの上昇、水源水質の悪化
による浄水処理経費の増加などにより、1993年度
末には単年度収支のみならず、累積収支でも不足額
が発生することになった。
このため、1994年に、1997年度までの4か年
を計画期間とする財政計画を策定し、内部努力を行
ってもなお不足する額については、料金改定を行う
など、財政基盤の確立を図ってきた。その後も、料
金収入の伸び悩みや施設整備などの資金需要が想定
されたため、諸施策を着実に実施するとともに、内
部努力を行うことで健全な財政運営に努めてきた。
2004年には、首都東京にふさわしい水道サービ
スを実現するため、より信頼性の高い水道サービス
を構築していくとともに、質の高いお客さまサービ
スを展開していくこととし、2004年度から2006
年度までを計画期間とする経営計画｢東京水道経営
プラン2004｣（内容は13−3を参照）を策定した。
この計画に基づき、必要な施策を着実に実施すると
ともに、内部努力を行うことにより、料金水準の引
き下げを実施した上で、計画の最終年度である
2006年度末の累積資金収支を均衡させることとし
ている。
Fig. and Table: Trend of Unit Production Cost and Unit Average Selling Price
図及び表「給水原価と供給単価の推移」
240
Unit production cost
給水原価
yen/m 円/m3
220
Revision of water charges in June 1994
1994年6月料金改定
Unit average selling price
販売単価
200
Revision of water charges in June 1997
1997年6月料金改定
180
Revision of water charges in June 1989
1989年6月料金改定
160
140
1988
1989
1990
1988
48
1991
1989
1992
1990
1993
1991
1994
1992
1995
1993
1996
1994
1997
1995
1998
1996
1999
1997
2000
1998
2001
1999
2002
2000
2003
2001
FY
年度
2002
2003
Unit production cost
給水原価
188.35 189.18 191.26 190.81 192.07 200.28 208.18 210.02 212.42 211.23 218.67 216.62 218.61 217.80 217.00 215.10
Unit average selling price
販売単価
191.40 190.16 189.95 189.44 188.28 187.03 207.92 216.69 215.60 218.37 218.72 218.52 217.97 217.24 216.09 214.95
財政

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