Kyogoku Town finances

北海道京極町の財政

Town Hokkaido, Japan Population 2,776 Area 231.49 km² FY2024 settlement of accounts
Total spending
¥5.0B
Per resident ¥1,818,268
Local bonds outstanding
¥4.0B
Per resident ¥1,429,757
Reserve funds
¥2.4B
Per resident ¥873,375
Fiscal strength index
0.59
Closer to 1.0 = more self-funded

Fiscal health rank among 1,741 municipalities and within Hokkaido

Fiscal strength indexBetter than peers
0.59
#549 of 1718 in Japan · #9 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
77.8%
#66 of 1741 in Japan · #13 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 resident
¥1,429,757
#1534 of 1741 in Japan · #107 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
¥873,375
#268 of 1741 in Japan · #69 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
45.3%
#482 of 1741 in Japan · #13 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
20.9%
#1048 of 1718 in Japan · #106 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 ¥5.1B · per resident ¥1,836,425

Local taxes 29.6%Shared taxes and grants 3.6%Local allocation tax 28.0%National subsidies 9.1%Prefectural subsidies 3.6%Borrowing (local bonds) 10.4%Donations 1.1%Other 14.6%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥1.5B¥544,05429.6%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥184M¥66,4313.6%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥1.4B¥514,45628.0%
National subsidies
National treasury disbursements for specific programs
¥463M¥166,6619.1%
Prefectural subsidies
Prefectural disbursements for specific programs
¥184M¥66,1913.6%
Borrowing (local bonds)
New borrowing during the year
¥531M¥191,28210.4%
Donations
Including hometown tax (furusato nozei)
¥55M¥19,9761.1%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥742M¥267,37214.6%

Hometown tax (furusato nozei) donations received in FY2024: ¥54M

Spending by function per resident

This municipalityMedian of towns under 5,000 people (157)
FunctionAmountPer residentPeer medianShare
Public works
Roads, bridges, parks, sewers, public housing
¥1.5B¥525,122¥176,61228.9%
Welfare
Elderly, children, people with disabilities, public assistance
¥965M¥347,710¥271,26319.1%
General administration
Office management, tax collection, family registers, elections
¥632M¥227,674¥342,22912.5%
Education
Schools, libraries, community centers, sports facilities
¥550M¥198,253¥134,37710.9%
Debt service
Repayment of principal and interest on local bonds
¥497M¥179,120¥169,9259.9%
Health & sanitation
Health checks, vaccinations, waste disposal
¥312M¥112,229¥146,2936.2%
Agriculture, forestry & fisheries¥206M¥74,317¥136,1234.1%
Fire & emergency¥186M¥67,085¥66,2413.7%
Commerce & tourism
Business attraction, shopping streets, tourism
¥142M¥51,318¥53,2312.8%
Assembly¥57M¥20,486¥18,3731.1%
Disaster recovery¥42M¥14,955¥1430.8%

Welfare spending

Children
¥312M
Per resident ¥112,247 (median ¥67,342)
Elderly
¥423M
Per resident ¥152,425 (median ¥83,671)
Social welfare
¥231M
Per resident ¥83,038 (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 29.0% 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

0.000.200.400.600.802015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

2,7002,8002,9003,0003,1003,2002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20242,776¥5.0B¥4.0B¥2.4B0.5977.8%—
FY20232,800¥4.9B¥3.9B¥2.8B0.6378.0%—
FY20222,844¥4.4B¥3.9B¥2.8B0.6978.2%—
FY20212,853¥4.0B¥4.1B¥2.7B0.7576.9%—
FY20202,927¥4.5B¥4.1B¥2.7B0.7979.1%—
FY20192,979¥3.9B¥4.1B¥2.8B0.7977.8%—
FY20183,042¥4.3B¥4.2B¥2.8B0.7876.6%—
FY20173,080¥3.8B¥4.1B¥2.5B0.7673.4%—
FY20163,119¥4.2B¥4.3B¥2.2B0.5571.1%—
FY20153,161¥6.1B¥4.4B¥2.0B0.3669.2%—

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)