Wassamu Town finances

北海道和寒町の財政

Town Hokkaido, Japan Population 2,807 Area 225.11 km² FY2024 settlement of accounts
Total spending
¥4.7B
Per resident ¥1,673,758
Local bonds outstanding
¥3.0B
Per resident ¥1,059,599
Reserve funds
¥3.5B
Per resident ¥1,248,040
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
81.8%
#158 of 1741 in Japan · #35 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
¥1,059,599
#1395 of 1741 in Japan · #57 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
¥1,248,040
#161 of 1741 in Japan · #33 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 ratioWorse than peers
21.5%
#1615 of 1741 in Japan · #154 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
33.0%
#555 of 1718 in Japan · #50 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 ¥4.8B · per resident ¥1,720,747

Local taxes 6.6%Shared taxes and grants 4.8%Local allocation tax 53.2%National subsidies 4.5%Prefectural subsidies 8.5%Borrowing (local bonds) 7.5%Donations 0.9%Other 13.9%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥321M¥114,3166.6%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥232M¥82,6434.8%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.6B¥915,47453.2%
National subsidies
National treasury disbursements for specific programs
¥219M¥78,1914.5%
Prefectural subsidies
Prefectural disbursements for specific programs
¥410M¥146,1448.5%
Borrowing (local bonds)
New borrowing during the year
¥360M¥128,3817.5%
Donations
Including hometown tax (furusato nozei)
¥44M¥15,7900.9%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥673M¥239,80913.9%

Hometown tax (furusato nozei) donations received in FY2024: ¥40M

Spending by function per resident

This municipalityMedian of towns under 5,000 people (157)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥931M¥331,820¥271,26319.8%
Agriculture, forestry & fisheries¥764M¥272,145¥136,12316.3%
General administration
Office management, tax collection, family registers, elections
¥664M¥236,715¥342,22914.1%
Public works
Roads, bridges, parks, sewers, public housing
¥490M¥174,424¥176,61210.4%
Debt service
Repayment of principal and interest on local bonds
¥488M¥173,927¥169,92510.4%
Education
Schools, libraries, community centers, sports facilities
¥462M¥164,436¥134,3779.8%
Health & sanitation
Health checks, vaccinations, waste disposal
¥461M¥164,056¥146,2939.8%
Fire & emergency¥169M¥60,290¥66,2413.6%
Commerce & tourism
Business attraction, shopping streets, tourism
¥127M¥45,309¥53,2312.7%
Disaster recovery¥91M¥32,263¥1431.9%
Assembly¥52M¥18,373¥18,3731.1%

Welfare spending

Children
¥224M
Per resident ¥79,654 (median ¥67,342)
Elderly
¥355M
Per resident ¥126,564 (median ¥83,671)
Social welfare
¥353M
Per resident ¥125,602 (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 30.5% 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

0.150.160.170.182015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

60%70%80%90%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

2,8003,0003,2003,4003,6003,8002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20242,807¥4.7B¥3.0B¥3.5B0.1681.8%—
FY20232,903¥4.6B¥3.1B¥3.5B0.1682.5%—
FY20223,006¥4.7B¥3.4B¥3.6B0.1678.3%—
FY20213,097¥5.0B¥3.6B¥3.6B0.1674.6%—
FY20203,222¥4.9B¥3.7B¥3.0B0.1676.3%—
FY20193,278¥4.4B¥3.7B¥3.0B0.1676.3%—
FY20183,369¥4.3B¥3.9B¥3.2B0.1573.2%—
FY20173,476¥4.5B¥4.0B¥3.3B0.1573.9%—
FY20163,542¥4.4B¥4.2B¥3.6B0.1568.7%—
FY20153,605¥4.2B¥4.2B¥3.9B0.1566.0%—

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)