Kyowa Town finances

北海道共和町の財政

Town Hokkaido, Japan Population 5,364 Area 304.92 km² FY2024 settlement of accounts
Total spending
¥7.6B
Per resident ¥1,410,981
Local bonds outstanding
¥7.0B
Per resident ¥1,310,851
Reserve funds
¥8.7B
Per resident ¥1,613,908
Fiscal strength index
0.23
Closer to 1.0 = more self-funded

Fiscal health rank among 1,741 municipalities and within Hokkaido

Fiscal strength indexWorse than peers
0.23
#1394 of 1718 in Japan · #86 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 ratio
89.4%
#599 of 1741 in Japan · #105 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 residentWorse than peers
¥1,310,851
#1505 of 1741 in Japan · #93 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 residentBetter than peers
¥1,613,908
#115 of 1741 in Japan · #26 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
22.9%
#1575 of 1741 in Japan · #141 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 ratioWorse than peers
25.0%
#841 of 1718 in Japan · #82 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 ¥7.8B · per resident ¥1,447,909

Local taxes 10.3%Shared taxes and grants 4.0%Local allocation tax 38.3%National subsidies 7.6%Prefectural subsidies 12.2%Borrowing (local bonds) 15.0%Donations 0.9%Other 11.8%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥797M¥148,59210.3%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥308M¥57,3404.0%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥3.0B¥554,33338.3%
National subsidies
National treasury disbursements for specific programs
¥589M¥109,8937.6%
Prefectural subsidies
Prefectural disbursements for specific programs
¥947M¥176,50412.2%
Borrowing (local bonds)
New borrowing during the year
¥1.2B¥217,63215.0%
Donations
Including hometown tax (furusato nozei)
¥69M¥12,8700.9%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥916M¥170,74511.8%

Hometown tax (furusato nozei) donations received in FY2024: ¥44M

Spending by function per resident

This municipalityMedian of towns with 5,000–10,000 people (210)
FunctionAmountPer residentPeer medianShare
Agriculture, forestry & fisheries¥1.5B¥273,688¥62,17919.4%
Welfare
Elderly, children, people with disabilities, public assistance
¥1.3B¥250,981¥224,28417.8%
Education
Schools, libraries, community centers, sports facilities
¥1.1B¥212,819¥97,86815.1%
General administration
Office management, tax collection, family registers, elections
¥842M¥157,036¥189,68211.1%
Public works
Roads, bridges, parks, sewers, public housing
¥833M¥155,250¥100,91811.0%
Debt service
Repayment of principal and interest on local bonds
¥800M¥149,155¥94,39910.6%
Commerce & tourism
Business attraction, shopping streets, tourism
¥431M¥80,367¥26,8705.7%
Health & sanitation
Health checks, vaccinations, waste disposal
¥419M¥78,126¥87,5225.5%
Fire & emergency¥204M¥37,979¥38,6872.7%
Assembly¥69M¥12,855¥10,2150.9%
Labor¥15M¥2,724¥10.2%

Welfare spending

Children
¥483M
Per resident ¥90,086 (median ¥67,708)
Elderly
¥427M
Per resident ¥79,627 (median ¥60,528)
Social welfare
¥436M
Per resident ¥81,269 (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 31.4% 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¥1.5M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.220.240.260.280.302015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

5,2505,5005,7506,0006,2502015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20245,364¥7.6B¥7.0B¥8.7B0.2389.4%—
FY20235,430¥7.2B¥6.6B¥8.9B0.2389.9%—
FY20225,508¥7.2B¥6.7B¥9.1B0.2388.7%—
FY20215,659¥7.5B¥6.9B¥9.1B0.2484.1%—
FY20205,730¥6.6B¥6.7B¥8.9B0.2689.2%—
FY20195,858¥5.4B¥6.8B¥8.8B0.2687.9%—
FY20185,942¥5.5B¥7.2B¥9.1B0.2688.9%—
FY20176,034¥6.0B¥7.5B¥9.5B0.2583.3%—
FY20166,121¥5.8B¥7.2B¥9.6B0.2581.1%—
FY20156,213¥6.1B¥7.0B¥9.5B0.2481.5%—

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)