Oshamanbe Town finances

北海道長万部町の財政

Town Hokkaido, Japan Population 4,696 Area 310.76 km² FY2024 settlement of accounts
Total spending
¥7.0B
Per resident ¥1,501,217
Local bonds outstanding
¥5.0B
Per resident ¥1,063,393
Reserve funds
¥1.6B
Per resident ¥338,793
Fiscal strength index
0.23
Closer to 1.0 = more self-funded

Fiscal health rank among 1,741 municipalities and within Hokkaido

Fiscal strength indexBetter than peers
0.23
#1394 of 1718 in Japan · #86 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
86.2%
#355 of 1741 in Japan · #69 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 residentBetter than peers
¥1,063,393
#1397 of 1741 in Japan · #58 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
¥338,793
#686 of 1741 in Japan · #130 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 ratioBetter than peers
39.2%
#769 of 1741 in Japan · #33 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 ratioWorse than peers
19.0%
#1155 of 1718 in Japan · #117 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 ¥7.2B · per resident ¥1,538,836

Local taxes 9.9%Shared taxes and grants 3.7%Local allocation tax 36.0%National subsidies 6.7%Prefectural subsidies 3.8%Borrowing (local bonds) 10.5%Donations 4.8%Other 24.5%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥718M¥152,8249.9%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥265M¥56,4353.7%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.6B¥554,68536.0%
National subsidies
National treasury disbursements for specific programs
¥487M¥103,6736.7%
Prefectural subsidies
Prefectural disbursements for specific programs
¥276M¥58,7513.8%
Borrowing (local bonds)
New borrowing during the year
¥762M¥162,27510.5%
Donations
Including hometown tax (furusato nozei)
¥347M¥73,8434.8%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.8B¥376,34924.5%

Hometown tax (furusato nozei) donations received in FY2024: ¥343M

Spending by function per resident

This municipalityMedian of towns under 5,000 people (157)
FunctionAmountPer residentPeer medianShare
General administration
Office management, tax collection, family registers, elections
¥1.8B¥380,117¥342,22925.3%
Public works
Roads, bridges, parks, sewers, public housing
¥1.6B¥345,819¥176,61223.0%
Welfare
Elderly, children, people with disabilities, public assistance
¥1.0B¥217,481¥271,26314.5%
Health & sanitation
Health checks, vaccinations, waste disposal
¥790M¥168,197¥146,29311.2%
Debt service
Repayment of principal and interest on local bonds
¥537M¥114,382¥169,9257.6%
Education
Schools, libraries, community centers, sports facilities
¥495M¥105,355¥134,3777.0%
Agriculture, forestry & fisheries¥397M¥84,561¥136,1235.6%
Fire & emergency¥248M¥52,736¥66,2413.5%
Assembly¥75M¥15,946¥18,3731.1%
Commerce & tourism
Business attraction, shopping streets, tourism
¥46M¥9,707¥53,2310.6%
その他¥31M¥6,679¥00.4%
Labor¥1M¥238¥260.0%

Welfare spending

Children
¥176M
Per resident ¥37,378 (median ¥67,342)
Elderly
¥345M
Per resident ¥73,369 (median ¥83,671)
Social welfare
¥501M
Per resident ¥106,735 (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 28.3% of spending.

Ten-year trends

Debt and reserves per resident

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

Spending per resident

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

Fiscal strength index

0.150.200.250.302015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

80%82%85%88%90%92%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

4,5005,0005,5006,0002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20244,696¥7.0B¥5.0B¥1.6B0.2386.2%—
FY20234,817¥6.9B¥4.8B¥1.6B0.2287.8%—
FY20224,880¥6.9B¥4.8B¥1.7B0.2389.0%—
FY20214,953¥6.3B¥4.7B¥1.9B0.2484.4%—
FY20205,111¥6.3B¥4.8B¥1.5B0.2486.2%—
FY20195,271¥5.3B¥4.9B¥1.5B0.2487.5%—
FY20185,493¥5.1B¥4.7B¥1.7B0.2389.5%—
FY20175,517¥5.2B¥4.8B¥1.9B0.2289.3%—
FY20165,625¥5.0B¥4.7B¥2.1B0.2185.3%—
FY20155,913¥4.9B¥4.9B¥2.0B0.1982.4%—

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)