Makkari Village finances

北海道真狩村の財政

Village Hokkaido, Japan Population 1,938 Area 114.25 km² FY2024 settlement of accounts
Total spending
¥2.8B
Per resident ¥1,453,577
Local bonds outstanding
¥2.3B
Per resident ¥1,170,842
Reserve funds
¥914M
Per resident ¥471,470
Fiscal strength index
0.16
Closer to 1.0 = more self-funded

Fiscal health rank among 1,741 municipalities and within Hokkaido

Fiscal strength indexBetter than peers
0.16
#1565 of 1718 in Japan · #137 of 179 in the prefecture (highest first)
Median of similar municipalities 0.13
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
87.2%
#418 of 1741 in Japan · #80 of 179 in the prefecture (lowest first)
Median of similar municipalities 88.1%
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 residentBetter than peers
¥1,170,842
#1450 of 1741 in Japan · #79 of 179 in the prefecture (lowest first)
Median of similar municipalities ¥2,254,408
What this means

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

Reserve funds per residentWorse than peers
¥471,470
#498 of 1741 in Japan · #113 of 179 in the prefecture (highest first)
Median of similar municipalities ¥1,990,184
What this means

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

Own-source revenue ratio
24.1%
#1536 of 1741 in Japan · #131 of 179 in the prefecture (highest first)
Median of similar municipalities 25.1%
What this means

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

Fiscal adjustment fund ratioWorse than peers
29.3%
#681 of 1718 in Japan · #62 of 179 in the prefecture (highest first)
Median of similar municipalities 62.7%
What this means

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

Revenue ¥2.9B · per resident ¥1,501,294

Local taxes 7.9%Shared taxes and grants 4.3%Local allocation tax 56.3%National subsidies 5.0%Prefectural subsidies 5.4%Borrowing (local bonds) 4.9%Donations 1.0%Other 15.2%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥230M¥118,9357.9%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥126M¥65,0314.3%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥1.6B¥845,24156.3%
National subsidies
National treasury disbursements for specific programs
¥145M¥74,5855.0%
Prefectural subsidies
Prefectural disbursements for specific programs
¥157M¥81,0025.4%
Borrowing (local bonds)
New borrowing during the year
¥143M¥73,5484.9%
Donations
Including hometown tax (furusato nozei)
¥28M¥14,6441.0%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥442M¥228,30715.2%

Hometown tax (furusato nozei) donations received in FY2024: ¥26M

Spending by function per resident

This municipalityMedian of villages under 2,000 people (78)
FunctionAmountPer residentPeer medianShare
General administration
Office management, tax collection, family registers, elections
¥530M¥273,578¥632,03118.8%
Welfare
Elderly, children, people with disabilities, public assistance
¥482M¥248,525¥341,45717.1%
Education
Schools, libraries, community centers, sports facilities
¥421M¥217,158¥212,63714.9%
Public works
Roads, bridges, parks, sewers, public housing
¥335M¥172,963¥280,09111.9%
Debt service
Repayment of principal and interest on local bonds
¥275M¥142,042¥254,1629.8%
Agriculture, forestry & fisheries¥273M¥141,060¥222,9899.7%
Health & sanitation
Health checks, vaccinations, waste disposal
¥255M¥131,386¥214,3899.0%
Fire & emergency¥112M¥57,838¥92,0534.0%
Commerce & tourism
Business attraction, shopping streets, tourism
¥86M¥44,297¥137,2603.0%
Assembly¥46M¥23,586¥38,8761.6%
Labor¥2M¥1,142¥00.1%

Welfare spending

Children
¥157M
Per resident ¥81,124 (median ¥75,972)
Elderly
¥144M
Per resident ¥74,329 (median ¥98,388)
Social welfare
¥180M
Per resident ¥93,072 (median ¥149,657)
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 35.8% 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¥1.0M¥2.0M¥3.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.100.150.200.252015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

1,9001,9502,0002,0502,1002,1502015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20241,938¥2.8B¥2.3B¥914M0.1687.2%—
FY20231,952¥2.8B¥2.4B¥839M0.1589.9%—
FY20221,937¥2.7B¥2.5B¥748M0.1692.4%—
FY20211,951¥3.1B¥2.6B¥751M0.1690.0%—
FY20202,010¥2.9B¥2.6B¥582M0.1792.9%—
FY20192,079¥2.6B¥2.8B¥595M0.1795.4%—
FY20182,102¥3.0B¥2.9B¥862M0.1698.3%—
FY20172,088¥3.0B¥2.7B¥1.1B0.1592.4%—
FY20162,095¥2.9B¥2.8B¥1.2B0.1486.9%—
FY20152,097¥3.3B¥2.8B¥1.2B0.1388.1%—

Similar-sized villages 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)