Yubetsu Town finances

北海道湧別町の財政

Town Hokkaido, Japan Population 7,901 Area 505.79 km² FY2024 settlement of accounts
Total spending
¥10.9B
Per resident ¥1,380,447
Local bonds outstanding
¥13.3B
Per resident ¥1,680,096
Reserve funds
¥8.7B
Per resident ¥1,097,305
Fiscal strength index
0.27
Closer to 1.0 = more self-funded

Fiscal health rank among 1,741 municipalities and within Hokkaido

Fiscal strength index
0.27
#1261 of 1718 in Japan · #58 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 ratioBetter than peers
78.6%
#79 of 1741 in Japan · #18 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
¥1,680,096
#1594 of 1741 in Japan · #130 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
¥1,097,305
#197 of 1741 in Japan · #46 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
22.1%
#1599 of 1741 in Japan · #149 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 ratioBetter than peers
96.5%
#46 of 1718 in Japan · #2 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 ¥11.2B · per resident ¥1,423,090

Local taxes 11.5%Shared taxes and grants 4.6%Local allocation tax 36.7%National subsidies 9.9%Prefectural subsidies 8.2%Borrowing (local bonds) 18.4%Donations 1.2%Other 9.4%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥1.3B¥163,84011.5%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥522M¥66,1164.6%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥4.1B¥522,64336.7%
National subsidies
National treasury disbursements for specific programs
¥1.1B¥141,1529.9%
Prefectural subsidies
Prefectural disbursements for specific programs
¥927M¥117,2968.2%
Borrowing (local bonds)
New borrowing during the year
¥2.1B¥261,28918.4%
Donations
Including hometown tax (furusato nozei)
¥136M¥17,2311.2%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.1B¥133,5229.4%

Hometown tax (furusato nozei) donations received in FY2024: ¥90M

Spending by function per resident

This municipalityMedian of towns with 5,000–10,000 people (210)
FunctionAmountPer residentPeer medianShare
Education
Schools, libraries, community centers, sports facilities
¥2.3B¥297,202¥97,86821.5%
Welfare
Elderly, children, people with disabilities, public assistance
¥1.8B¥223,695¥224,28416.2%
Agriculture, forestry & fisheries¥1.5B¥186,162¥62,17913.5%
General administration
Office management, tax collection, family registers, elections
¥1.4B¥172,816¥189,68212.5%
Debt service
Repayment of principal and interest on local bonds
¥1.2B¥151,312¥94,39911.0%
Public works
Roads, bridges, parks, sewers, public housing
¥1.2B¥150,986¥100,91810.9%
Health & sanitation
Health checks, vaccinations, waste disposal
¥959M¥121,438¥87,5228.8%
Fire & emergency¥349M¥44,192¥38,6873.2%
Commerce & tourism
Business attraction, shopping streets, tourism
¥194M¥24,617¥26,8701.8%
Assembly¥60M¥7,633¥10,2150.6%
Labor¥3M¥394¥10.0%

Welfare spending

Children
¥564M
Per resident ¥71,414 (median ¥67,708)
Elderly
¥509M
Per resident ¥64,459 (median ¥60,528)
Social welfare
¥694M
Per resident ¥87,822 (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 28.8% 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

0.240.260.280.302015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

75%80%85%90%95%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

7,5008,0008,5009,0009,5002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20247,901¥10.9B¥13.3B¥8.7B0.2778.6%—
FY20237,983¥11.3B¥12.4B¥8.6B0.2577.5%—
FY20228,096¥11.2B¥11.7B¥8.2B0.2575.6%—
FY20218,316¥9.9B¥11.1B¥7.7B0.2577.1%—
FY20208,469¥9.6B¥10.8B¥7.2B0.2678.8%—
FY20198,664¥8.4B¥10.4B¥7.0B0.2680.3%—
FY20188,862¥8.1B¥10.4B¥6.9B0.2681.1%—
FY20179,066¥9.5B¥10.4B¥7.1B0.2580.5%—
FY20169,203¥8.7B¥9.7B¥7.0B0.2580.3%—
FY20159,404¥8.6B¥9.8B¥7.3B0.2477.4%—

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)