Esashi Town finances

北海道江差町の財政

Town Hokkaido, Japan Population 6,607 Area 109.48 km² FY2024 settlement of accounts
Total spending
¥6.5B
Per resident ¥981,069
Local bonds outstanding
¥5.7B
Per resident ¥864,290
Reserve funds
¥2.5B
Per resident ¥380,066
Fiscal strength index
0.25
Closer to 1.0 = more self-funded

Fiscal health rank among 1,741 municipalities and within Hokkaido

Fiscal strength indexWorse than peers
0.25
#1328 of 1718 in Japan · #68 of 179 in the prefecture (highest first)
Median of similar municipalities 0.27
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 ratioWorse than peers
96.8%
#1492 of 1741 in Japan · #167 of 179 in the prefecture (lowest first)
Median of similar municipalities 89.1%
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 resident
¥864,290
#1286 of 1741 in Japan · #40 of 179 in the prefecture (lowest first)
Median of similar municipalities ¥858,549
What this means

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

Reserve funds per residentWorse than peers
¥380,066
#607 of 1741 in Japan · #122 of 179 in the prefecture (highest first)
Median of similar municipalities ¥465,414
What this means

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

Own-source revenue ratioWorse than peers
28.4%
#1354 of 1741 in Japan · #106 of 179 in the prefecture (highest first)
Median of similar municipalities 30.5%
What this means

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

Fiscal adjustment fund ratioBetter than peers
56.9%
#196 of 1718 in Japan · #11 of 179 in the prefecture (highest first)
Median of similar municipalities 31.1%
What this means

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

Revenue ¥6.8B · per resident ¥1,027,536

Local taxes 11.9%Shared taxes and grants 4.7%Local allocation tax 40.7%National subsidies 13.2%Prefectural subsidies 4.8%Borrowing (local bonds) 8.1%Donations 4.0%Other 12.5%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥810M¥122,60911.9%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥322M¥48,8024.7%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.8B¥418,63040.7%
National subsidies
National treasury disbursements for specific programs
¥894M¥135,32313.2%
Prefectural subsidies
Prefectural disbursements for specific programs
¥328M¥49,5764.8%
Borrowing (local bonds)
New borrowing during the year
¥548M¥83,0178.1%
Donations
Including hometown tax (furusato nozei)
¥271M¥41,0864.0%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥849M¥128,49312.5%

Hometown tax (furusato nozei) donations received in FY2024: ¥250M

Spending by function per resident

This municipalityMedian of towns with 5,000–10,000 people (210)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥1.7B¥257,076¥224,28426.2%
General administration
Office management, tax collection, family registers, elections
¥1.2B¥181,310¥189,68218.5%
Public works
Roads, bridges, parks, sewers, public housing
¥858M¥129,792¥100,91813.2%
Education
Schools, libraries, community centers, sports facilities
¥676M¥102,322¥97,86810.4%
Debt service
Repayment of principal and interest on local bonds
¥534M¥80,828¥94,3998.2%
Health & sanitation
Health checks, vaccinations, waste disposal
¥507M¥76,700¥87,5227.8%
Commerce & tourism
Business attraction, shopping streets, tourism
¥405M¥61,231¥26,8706.2%
Agriculture, forestry & fisheries¥263M¥39,787¥62,1794.1%
Fire & emergency¥256M¥38,789¥38,6874.0%
Assembly¥62M¥9,454¥10,2151.0%
Labor¥25M¥3,781¥10.4%

Welfare spending

Children
¥360M
Per resident ¥54,438 (median ¥67,708)
Elderly
¥489M
Per resident ¥74,021 (median ¥60,528)
Social welfare
¥850M
Per resident ¥128,616 (median ¥89,723)
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 38.4% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥250K¥500K¥750K¥1.0M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

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

Fiscal strength index

0.250.260.270.280.292015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

80%85%90%95%100%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

6,5007,0007,5008,0008,5002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20246,607¥6.5B¥5.7B¥2.5B0.2596.8%—
FY20236,820¥6.6B¥5.7B¥2.5B0.2591.6%—
FY20226,971¥6.1B¥5.5B¥2.6B0.2686.3%—
FY20217,156¥6.1B¥5.6B¥2.6B0.2785.9%—
FY20207,310¥6.2B¥5.5B¥2.4B0.2891.5%—
FY20197,488¥5.6B¥5.7B¥2.5B0.2893.4%—
FY20187,732¥5.3B¥5.6B¥2.7B0.2893.9%—
FY20177,895¥5.6B¥5.8B¥2.8B0.2894.9%—
FY20168,084¥5.3B¥6.0B¥2.9B0.2891.7%—
FY20158,235¥5.4B¥6.3B¥2.8B0.2888.5%—

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)