Toyako Town finances

北海道洞爺湖町の財政

Town Hokkaido, Japan Population 7,906 Area 180.87 km² FY2024 settlement of accounts
Total spending
¥8.1B
Per resident ¥1,024,798
Local bonds outstanding
¥8.5B
Per resident ¥1,079,881
Reserve funds
¥3.1B
Per resident ¥396,176
Fiscal strength index
0.26
Closer to 1.0 = more self-funded

Fiscal health rank among 1,741 municipalities and within Hokkaido

Fiscal strength index
0.26
#1297 of 1718 in Japan · #62 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
87.5%
#447 of 1741 in Japan · #84 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
¥1,079,881
#1403 of 1741 in Japan · #59 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
¥396,176
#584 of 1741 in Japan · #116 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
27.9%
#1381 of 1741 in Japan · #112 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
26.6%
#781 of 1718 in Japan · #76 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 ¥8.3B · per resident ¥1,055,019

Local taxes 15.0%Shared taxes and grants 4.6%Local allocation tax 43.2%National subsidies 8.4%Prefectural subsidies 3.8%Borrowing (local bonds) 12.1%Donations 3.7%Other 9.3%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥1.2B¥157,77015.0%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥380M¥48,0204.6%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥3.6B¥456,02543.2%
National subsidies
National treasury disbursements for specific programs
¥697M¥88,1128.4%
Prefectural subsidies
Prefectural disbursements for specific programs
¥317M¥40,1143.8%
Borrowing (local bonds)
New borrowing during the year
¥1.0B¥128,02412.1%
Donations
Including hometown tax (furusato nozei)
¥307M¥38,8313.7%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥776M¥98,1239.3%

Hometown tax (furusato nozei) donations received in FY2024: ¥299M

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
¥2.0B¥251,057¥224,28424.5%
General administration
Office management, tax collection, family registers, elections
¥1.4B¥181,867¥189,68217.7%
Public works
Roads, bridges, parks, sewers, public housing
¥1.1B¥135,635¥100,91813.2%
Health & sanitation
Health checks, vaccinations, waste disposal
¥964M¥121,877¥87,52211.9%
Debt service
Repayment of principal and interest on local bonds
¥951M¥120,339¥94,39911.7%
Education
Schools, libraries, community centers, sports facilities
¥585M¥73,986¥97,8687.2%
Commerce & tourism
Business attraction, shopping streets, tourism
¥413M¥52,293¥26,8705.1%
Fire & emergency¥377M¥47,697¥38,6874.7%
Agriculture, forestry & fisheries¥235M¥29,785¥62,1792.9%
Assembly¥78M¥9,843¥10,2151.0%
Labor¥3M¥420¥10.0%

Welfare spending

Children
¥571M
Per resident ¥72,285 (median ¥67,708)
Elderly
¥621M
Per resident ¥78,587 (median ¥60,528)
Social welfare
¥792M
Per resident ¥100,185 (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 41.9% 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

0.250.260.270.280.292015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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
FY20247,906¥8.1B¥8.5B¥3.1B0.2687.5%—
FY20238,068¥8.1B¥8.4B¥3.1B0.2692.8%—
FY20228,147¥7.9B¥8.4B¥3.0B0.2690.1%—
FY20218,235¥8.3B¥8.8B¥3.1B0.2787.6%—
FY20208,494¥8.5B¥8.8B¥3.1B0.2994.4%—
FY20198,689¥7.2B¥8.8B¥3.2B0.2992.5%—
FY20188,841¥6.9B¥8.8B¥3.2B0.2892.6%—
FY20179,038¥7.0B¥8.9B¥3.3B0.2889.8%—
FY20169,196¥7.5B¥9.2B¥3.1B0.2892.6%—
FY20159,345¥7.4B¥9.2B¥3.0B0.2793.3%—

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)