Assabu Town finances

北海道厚沢部町の財政

Town Hokkaido, Japan Population 3,269 Area 460.58 km² FY2024 settlement of accounts
Total spending
¥5.4B
Per resident ¥1,660,608
Local bonds outstanding
¥2.8B
Per resident ¥851,957
Reserve funds
¥5.7B
Per resident ¥1,730,958
Fiscal strength index
0.16
Closer to 1.0 = more self-funded

Fiscal health rank among 1,741 municipalities and within Hokkaido

Fiscal strength indexWorse than peers
0.16
#1565 of 1718 in Japan · #137 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 ratioBetter than peers
78.7%
#83 of 1741 in Japan · #20 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
¥851,957
#1277 of 1741 in Japan · #37 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 residentBetter than peers
¥1,730,958
#93 of 1741 in Japan · #16 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
27.5%
#1403 of 1741 in Japan · #116 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
24.9%
#851 of 1718 in Japan · #84 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 ¥5.5B · per resident ¥1,687,026

Local taxes 7.1%Shared taxes and grants 3.9%Local allocation tax 51.0%National subsidies 7.1%Prefectural subsidies 6.6%Borrowing (local bonds) 4.0%Donations 0.9%Other 19.4%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥394M¥120,4197.1%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥217M¥66,2513.9%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.8B¥859,80651.0%
National subsidies
National treasury disbursements for specific programs
¥389M¥118,9947.1%
Prefectural subsidies
Prefectural disbursements for specific programs
¥361M¥110,5086.6%
Borrowing (local bonds)
New borrowing during the year
¥223M¥68,3054.0%
Donations
Including hometown tax (furusato nozei)
¥52M¥15,9290.9%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.1B¥326,81419.4%

Hometown tax (furusato nozei) donations received in FY2024: ¥43M

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
¥1.4B¥415,851¥342,22925.0%
Welfare
Elderly, children, people with disabilities, public assistance
¥970M¥296,699¥271,26317.9%
Agriculture, forestry & fisheries¥676M¥206,861¥136,12312.5%
Education
Schools, libraries, community centers, sports facilities
¥545M¥166,814¥134,37710.0%
Health & sanitation
Health checks, vaccinations, waste disposal
¥538M¥164,451¥146,2939.9%
Debt service
Repayment of principal and interest on local bonds
¥481M¥147,259¥169,9258.9%
Commerce & tourism
Business attraction, shopping streets, tourism
¥299M¥91,337¥53,2315.5%
Public works
Roads, bridges, parks, sewers, public housing
¥271M¥82,876¥176,6125.0%
Fire & emergency¥225M¥68,927¥66,2414.2%
Assembly¥64M¥19,486¥18,3731.2%
Labor¥149,000¥46¥260.0%
Disaster recovery¥5,000¥2¥1430.0%

Welfare spending

Children
¥239M
Per resident ¥72,974 (median ¥67,342)
Elderly
¥303M
Per resident ¥92,789 (median ¥83,671)
Social welfare
¥428M
Per resident ¥130,936 (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 30.3% 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

0.160.170.170.180.182015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

65%70%75%80%85%90%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

3,2503,5003,7504,0004,2502015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20243,269¥5.4B¥2.8B¥5.7B0.1678.7%—
FY20233,405¥4.8B¥3.0B¥6.0B0.1679.9%—
FY20223,500¥5.4B¥3.4B¥5.9B0.1678.7%—
FY20213,599¥5.4B¥3.5B¥5.9B0.1774.1%—
FY20203,701¥5.4B¥3.5B¥5.5B0.1779.4%—
FY20193,792¥4.4B¥3.5B¥5.3B0.1778.1%—
FY20183,880¥5.0B¥3.8B¥5.0B0.1777.5%—
FY20173,992¥5.1B¥3.2B¥4.9B0.1674.6%—
FY20164,111¥4.6B¥3.2B¥4.7B0.1670.7%—
FY20154,175¥4.3B¥2.9B¥4.7B0.1669.4%—

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)