Atsuma Town finances

北海道厚真町の財政

Town Hokkaido, Japan Population 4,227 Area 405.38 km² FY2024 settlement of accounts
Total spending
¥12.1B
Per resident ¥2,872,147
Local bonds outstanding
¥12.0B
Per resident ¥2,843,718
Reserve funds
¥9.1B
Per resident ¥2,162,215
Fiscal strength index
0.37
Closer to 1.0 = more self-funded

Fiscal health rank among 1,741 municipalities and within Hokkaido

Fiscal strength indexBetter than peers
0.37
#1002 of 1718 in Japan · #32 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 ratio
89.1%
#572 of 1741 in Japan · #102 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 residentWorse than peers
¥2,843,718
#1702 of 1741 in Japan · #170 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
¥2,162,215
#62 of 1741 in Japan · #10 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 ratioBetter than peers
35.6%
#951 of 1741 in Japan · #55 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
18.7%
#1176 of 1718 in Japan · #119 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 ¥12.7B · per resident ¥3,002,615

Local taxes 12.7%Shared taxes and grants 2.3%Local allocation tax 26.3%National subsidies 13.5%Prefectural subsidies 6.7%Borrowing (local bonds) 15.7%Donations 5.0%Other 17.9%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥1.6B¥382,81712.7%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥288M¥68,0622.3%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥3.3B¥788,90326.3%
National subsidies
National treasury disbursements for specific programs
¥1.7B¥403,99613.5%
Prefectural subsidies
Prefectural disbursements for specific programs
¥846M¥200,0846.7%
Borrowing (local bonds)
New borrowing during the year
¥2.0B¥471,54015.7%
Donations
Including hometown tax (furusato nozei)
¥634M¥149,8845.0%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥2.3B¥537,32717.9%

Hometown tax (furusato nozei) donations received in FY2024: ¥621M

Spending by function per resident

This municipalityMedian of towns under 5,000 people (157)
FunctionAmountPer residentPeer medianShare
Public works
Roads, bridges, parks, sewers, public housing
¥2.7B¥636,118¥176,61222.1%
General administration
Office management, tax collection, family registers, elections
¥2.1B¥498,995¥342,22917.4%
Debt service
Repayment of principal and interest on local bonds
¥1.6B¥368,929¥169,92512.8%
Welfare
Elderly, children, people with disabilities, public assistance
¥1.3B¥317,457¥271,26311.1%
Agriculture, forestry & fisheries¥1.3B¥304,303¥136,12310.6%
Education
Schools, libraries, community centers, sports facilities
¥1.2B¥292,297¥134,37710.2%
Fire & emergency¥755M¥178,668¥66,2416.2%
Health & sanitation
Health checks, vaccinations, waste disposal
¥584M¥138,274¥146,2934.8%
Disaster recovery¥269M¥63,754¥1432.2%
Commerce & tourism
Business attraction, shopping streets, tourism
¥203M¥48,087¥53,2311.7%
Assembly¥80M¥19,017¥18,3730.7%
Labor¥26M¥6,250¥260.2%

Welfare spending

Children
¥455M
Per resident ¥107,527 (median ¥67,342)
Elderly
¥282M
Per resident ¥66,760 (median ¥83,671)
Social welfare
¥605M
Per resident ¥143,169 (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 27.9% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥1.0M¥2.0M¥3.0M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥2.0M¥4.0M¥6.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.100.200.300.400.502015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

4,2004,4004,6004,8002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20244,227¥12.1B¥12.0B¥9.1B0.3789.1%—
FY20234,306¥10.6B¥11.6B¥9.6B0.3986.6%—
FY20224,381¥10.0B¥12.3B¥10.5B0.4287.8%—
FY20214,393¥12.4B¥12.4B¥10.3B0.4587.8%—
FY20204,420¥17.0B¥11.7B¥9.8B0.4883.6%—
FY20194,500¥19.9B¥10.4B¥7.9B0.5085.5%—
FY20184,596¥10.1B¥9.6B¥6.4B0.5086.3%—
FY20174,661¥7.4B¥9.1B¥4.9B0.4887.4%—
FY20164,674¥6.7B¥8.5B¥4.8B0.4780.6%—
FY20154,699¥7.2B¥8.3B¥4.6B0.4780.8%—

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)