Bifuka Town finances

北海道美深町の財政

Town Hokkaido, Japan Population 3,681 Area 672.09 km² FY2024 settlement of accounts
Total spending
¥5.1B
Per resident ¥1,390,302
Local bonds outstanding
¥4.0B
Per resident ¥1,090,747
Reserve funds
¥5.2B
Per resident ¥1,408,673
Fiscal strength index
0.15
Closer to 1.0 = more self-funded

Fiscal health rank among 1,741 municipalities and within Hokkaido

Fiscal strength indexWorse than peers
0.15
#1596 of 1718 in Japan · #143 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
78.9%
#90 of 1741 in Japan · #23 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
¥1,090,747
#1407 of 1741 in Japan · #61 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
¥1,408,673
#138 of 1741 in Japan · #31 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
18.2%
#1693 of 1741 in Japan · #172 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 ratioBetter than peers
53.1%
#230 of 1718 in Japan · #15 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 ¥5.7B · per resident ¥1,538,258

Local taxes 7.1%Shared taxes and grants 4.9%Local allocation tax 61.3%National subsidies 7.0%Prefectural subsidies 4.0%Borrowing (local bonds) 4.6%Donations 1.1%Other 10.0%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥402M¥109,1627.1%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥279M¥75,7534.9%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥3.5B¥943,01861.3%
National subsidies
National treasury disbursements for specific programs
¥397M¥107,8017.0%
Prefectural subsidies
Prefectural disbursements for specific programs
¥228M¥62,0624.0%
Borrowing (local bonds)
New borrowing during the year
¥258M¥69,9944.6%
Donations
Including hometown tax (furusato nozei)
¥64M¥17,3291.1%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥564M¥153,13810.0%

Hometown tax (furusato nozei) donations received in FY2024: ¥59M

Spending by function per resident

This municipalityMedian of towns under 5,000 people (157)
FunctionAmountPer residentPeer medianShare
Education
Schools, libraries, community centers, sports facilities
¥850M¥231,027¥134,37716.6%
Welfare
Elderly, children, people with disabilities, public assistance
¥835M¥226,902¥271,26316.3%
General administration
Office management, tax collection, family registers, elections
¥737M¥200,262¥342,22914.4%
Health & sanitation
Health checks, vaccinations, waste disposal
¥596M¥162,028¥146,29311.7%
Debt service
Repayment of principal and interest on local bonds
¥563M¥153,076¥169,92511.0%
Public works
Roads, bridges, parks, sewers, public housing
¥539M¥146,423¥176,61210.5%
Commerce & tourism
Business attraction, shopping streets, tourism
¥349M¥94,679¥53,2316.8%
Agriculture, forestry & fisheries¥335M¥91,120¥136,1236.6%
Fire & emergency¥197M¥53,451¥66,2413.8%
Assembly¥70M¥18,978¥18,3731.4%
Disaster recovery¥40M¥10,801¥1430.8%
Labor¥6M¥1,556¥260.1%

Welfare spending

Children
¥70M
Per resident ¥18,996 (median ¥67,342)
Elderly
¥244M
Per resident ¥66,154 (median ¥83,671)
Social welfare
¥522M
Per resident ¥141,751 (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 38.0% 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

0.140.150.160.170.182015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

3,5003,7504,0004,2504,5004,7502015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20243,681¥5.1B¥4.0B¥5.2B0.1578.9%—
FY20233,789¥5.1B¥4.3B¥4.9B0.1577.8%—
FY20223,890¥5.2B¥4.6B¥4.6B0.1578.6%—
FY20213,991¥5.4B¥5.1B¥4.5B0.1667.9%—
FY20204,112¥6.0B¥5.3B¥4.1B0.1773.1%—
FY20194,244¥5.3B¥5.3B¥4.0B0.1674.0%—
FY20184,364¥5.0B¥5.3B¥4.0B0.1673.1%—
FY20174,482¥5.2B¥5.3B¥4.1B0.1570.8%—
FY20164,573¥5.0B¥5.2B¥3.9B0.1566.3%—
FY20154,651¥4.8B¥5.3B¥3.8B0.1464.4%—

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)