Biei Town finances

北海道美瑛町の財政

Town Hokkaido, Japan Population 9,283 Area 676.78 km² FY2024 settlement of accounts
Total spending
¥12.4B
Per resident ¥1,339,057
Local bonds outstanding
¥10.3B
Per resident ¥1,111,143
Reserve funds
¥3.1B
Per resident ¥335,387
Fiscal strength index
0.22
Closer to 1.0 = more self-funded

Fiscal health rank among 1,741 municipalities and within Hokkaido

Fiscal strength indexWorse than peers
0.22
#1418 of 1718 in Japan · #97 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
86.8%
#389 of 1741 in Japan · #76 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
¥1,111,143
#1423 of 1741 in Japan · #70 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
¥335,387
#690 of 1741 in Japan · #131 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
28.1%
#1372 of 1741 in Japan · #109 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
8.7%
#1627 of 1718 in Japan · #169 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 ¥12.6B · per resident ¥1,355,709

Local taxes 8.9%Shared taxes and grants 4.8%Local allocation tax 41.2%National subsidies 9.4%Prefectural subsidies 6.6%Borrowing (local bonds) 9.8%Donations 3.7%Other 15.5%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥1.1B¥121,1108.9%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥610M¥65,6734.8%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥5.2B¥558,88341.2%
National subsidies
National treasury disbursements for specific programs
¥1.2B¥127,9069.4%
Prefectural subsidies
Prefectural disbursements for specific programs
¥826M¥89,0076.6%
Borrowing (local bonds)
New borrowing during the year
¥1.2B¥133,0499.8%
Donations
Including hometown tax (furusato nozei)
¥470M¥50,5773.7%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.9B¥209,50515.5%

Hometown tax (furusato nozei) donations received in FY2024: ¥429M

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
¥2.1B¥223,379¥224,28416.7%
General administration
Office management, tax collection, family registers, elections
¥1.9B¥208,002¥189,68215.5%
Public works
Roads, bridges, parks, sewers, public housing
¥1.7B¥178,568¥100,91813.3%
Debt service
Repayment of principal and interest on local bonds
¥1.6B¥176,707¥94,39913.2%
Health & sanitation
Health checks, vaccinations, waste disposal
¥1.5B¥158,741¥87,52211.9%
Commerce & tourism
Business attraction, shopping streets, tourism
¥1.1B¥122,344¥26,8709.1%
Education
Schools, libraries, community centers, sports facilities
¥1.1B¥120,012¥97,8689.0%
Agriculture, forestry & fisheries¥990M¥106,662¥62,1798.0%
Fire & emergency¥336M¥36,158¥38,6872.7%
Assembly¥77M¥8,269¥10,2150.6%
Labor¥2M¥213¥10.0%
Disaster recovery¥5,000¥1¥1,5420.0%

Welfare spending

Children
¥420M
Per resident ¥45,284 (median ¥67,708)
Elderly
¥589M
Per resident ¥63,499 (median ¥60,528)
Social welfare
¥1.1B
Per resident ¥114,596 (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 33.7% 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¥1.5M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.200.250.300.350.402015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

9,0009,50010K10K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20249,283¥12.4B¥10.3B¥3.1B0.2286.8%—
FY20239,432¥11.7B¥10.7B¥3.1B0.2185.4%—
FY20229,573¥11.6B¥11.5B¥3.3B0.2185.4%—
FY20219,636¥12.0B¥12.5B¥3.2B0.2283.4%—
FY20209,775¥11.7B¥13.4B¥2.9B0.2284.3%—
FY20199,912¥11.3B¥14.3B¥2.8B0.2285.1%—
FY201810,043¥11.5B¥14.9B¥2.9B0.2183.5%—
FY201710,211¥12.6B¥14.9B¥3.2B0.2182.6%—
FY201610,335¥11.6B¥14.7B¥3.3B0.2182.2%—
FY201510,438¥11.2B¥14.5B¥3.3B0.2081.1%—

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)