Facing possible bankruptcy, the city of Kyoto has drafted a financial restructuring plan that would trim its bureaucracy, reduce the number of elderly residents eligible for bus and subway discounts and cut spending on day care centers.

“I deeply regret the fact that we’ve been forced to rely on special measures in order to manage our finances,” Kyoto Mayor Daisaku Kadokawa said Tuesday when announcing the plan. “We’ll tackle all manner of reforms without making anything sacred.”

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