Fukushima Town finances

北海道福島町の財政

Town Hokkaido, Japan Population 3,378 Area 187.25 km² FY2024 settlement of accounts
Total spending
¥4.5B
Per resident ¥1,345,653
Local bonds outstanding
¥6.3B
Per resident ¥1,877,649
Reserve funds
¥1.6B
Per resident ¥486,746
Fiscal strength index
0.21
Closer to 1.0 = more self-funded

Fiscal health rank among 1,741 municipalities and within Hokkaido

Fiscal strength indexBetter than peers
0.21
#1446 of 1718 in Japan · #104 of 179 in the prefecture (highest first)
Median of similar municipalities 0.18
0.51.0
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
84.4%
#256 of 1741 in Japan · #56 of 179 in the prefecture (lowest first)
Median of similar municipalities 86.2%
708090100
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.

Local bonds outstanding per residentWorse than peers
¥1,877,649
#1628 of 1741 in Japan · #138 of 179 in the prefecture (lowest first)
Median of similar municipalities ¥1,454,614
What this means

Outstanding local government bonds at fiscal year-end divided by the population.

Reserve funds per residentWorse than peers
¥486,746
#479 of 1741 in Japan · #110 of 179 in the prefecture (highest first)
Median of similar municipalities ¥953,260
What this means

Fiscal adjustment, debt reduction and special-purpose funds at fiscal year-end divided by the population.

Own-source revenue ratio
25.3%
#1490 of 1741 in Japan · #124 of 179 in the prefecture (highest first)
Median of similar municipalities 25.6%
What this means

The share of revenue the municipality raises itself: taxes, fees, charges and similar.

Fiscal adjustment fund ratioBetter than peers
48.6%
#273 of 1718 in Japan · #21 of 179 in the prefecture (highest first)
Median of similar municipalities 36.0%
What this means

The freely usable reserve (fiscal adjustment fund) as a percentage of standard annual revenue. Around 10–20% is considered comfortable.

Revenue ¥4.7B · per resident ¥1,385,354

Local taxes 11.0%Shared taxes and grants 3.4%Local allocation tax 47.3%National subsidies 7.2%Prefectural subsidies 3.7%Borrowing (local bonds) 13.1%Donations 1.3%Other 13.1%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥514M¥152,26111.0%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥158M¥46,7533.4%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.2B¥655,62247.3%
National subsidies
National treasury disbursements for specific programs
¥335M¥99,1817.2%
Prefectural subsidies
Prefectural disbursements for specific programs
¥172M¥51,0063.7%
Borrowing (local bonds)
New borrowing during the year
¥614M¥181,68913.1%
Donations
Including hometown tax (furusato nozei)
¥61M¥18,0481.3%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥611M¥180,79413.1%

Hometown tax (furusato nozei) donations received in FY2024: ¥45M

Spending by function per resident

This municipalityMedian of towns under 5,000 people (157)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥885M¥262,027¥271,26319.5%
Education
Schools, libraries, community centers, sports facilities
¥719M¥212,981¥134,37715.8%
General administration
Office management, tax collection, family registers, elections
¥713M¥211,072¥342,22915.7%
Debt service
Repayment of principal and interest on local bonds
¥532M¥157,589¥169,92511.7%
Health & sanitation
Health checks, vaccinations, waste disposal
¥494M¥146,263¥146,29310.9%
Public works
Roads, bridges, parks, sewers, public housing
¥404M¥119,561¥176,6128.9%
Agriculture, forestry & fisheries¥299M¥88,626¥136,1236.6%
Fire & emergency¥248M¥73,280¥66,2415.4%
Commerce & tourism
Business attraction, shopping streets, tourism
¥169M¥49,929¥53,2313.7%
Assembly¥77M¥22,771¥18,3731.7%
Labor¥5M¥1,553¥260.1%

Welfare spending

Children
¥119M
Per resident ¥35,110 (median ¥67,342)
Elderly
¥301M
Per resident ¥89,173 (median ¥83,671)
Social welfare
¥465M
Per resident ¥137,566 (median ¥107,823)
Public assistance
¥0
Per resident ¥0 (median ¥0)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 32.4% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥500K¥1.0M¥1.5M¥2.0M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥500K¥1.0M¥1.5M¥2.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.160.180.200.220.242015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

80%82%85%88%90%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

3,0003,5004,0004,5005,0002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20243,378¥4.5B¥6.3B¥1.6B0.2184.4%—
FY20233,467¥6.3B¥6.2B¥1.7B0.2285.4%—
FY20223,571¥4.9B¥4.9B¥1.7B0.2283.5%—
FY20213,702¥4.7B¥4.7B¥1.7B0.2282.8%—
FY20203,859¥4.5B¥4.6B¥1.5B0.2384.7%—
FY20193,968¥3.9B¥4.8B¥1.5B0.2488.1%—
FY20184,107¥4.2B¥4.9B¥1.7B0.2289.6%—
FY20174,232¥4.3B¥4.9B¥1.9B0.2189.7%—
FY20164,347¥3.9B¥4.8B¥2.0B0.1989.5%—
FY20154,526¥4.1B¥4.8B¥2.1B0.1883.2%—

Similar-sized towns in Hokkaido

All municipalities in Hokkaido →

Source: Ministry of Internal Affairs and Communications, "Settlement of accounts by municipality" (ordinary accounts), processed by Zaisei Zukan. Per-resident amounts use that year's basic resident register population. Fiscal years run from April to March (FY2024 = April 2024 to March 2025). 日本語のページ(AIの要約・首長と選挙)