Samani Town finances

北海道様似町の財政

Town Hokkaido, Japan Population 3,777 Area 364.30 km² FY2024 settlement of accounts
Total spending
¥6.0B
Per resident ¥1,577,468
Local bonds outstanding
¥6.0B
Per resident ¥1,586,839
Reserve funds
¥2.2B
Per resident ¥584,890
Fiscal strength index
0.17
Closer to 1.0 = more self-funded

Fiscal health rank among 1,741 municipalities and within Hokkaido

Fiscal strength indexWorse than peers
0.17
#1548 of 1718 in Japan · #130 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
83.9%
#239 of 1741 in Japan · #53 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
¥1,586,839
#1576 of 1741 in Japan · #120 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 residentWorse than peers
¥584,890
#401 of 1741 in Japan · #98 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
23.9%
#1544 of 1741 in Japan · #134 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
29.2%
#684 of 1718 in Japan · #63 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 ¥6.0B · per resident ¥1,594,029

Local taxes 7.3%Shared taxes and grants 3.5%Local allocation tax 43.6%National subsidies 15.0%Prefectural subsidies 4.5%Borrowing (local bonds) 9.5%Donations 7.7%Other 8.8%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥442M¥117,1477.3%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥208M¥55,0933.5%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.6B¥695,63443.6%
National subsidies
National treasury disbursements for specific programs
¥905M¥239,52415.0%
Prefectural subsidies
Prefectural disbursements for specific programs
¥269M¥71,2734.5%
Borrowing (local bonds)
New borrowing during the year
¥570M¥150,9989.5%
Donations
Including hometown tax (furusato nozei)
¥467M¥123,5347.7%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥532M¥140,8268.8%

Hometown tax (furusato nozei) donations received in FY2024: ¥462M

Spending by function per resident

This municipalityMedian of towns under 5,000 people (157)
FunctionAmountPer residentPeer medianShare
General administration
Office management, tax collection, family registers, elections
¥1.1B¥283,765¥342,22918.0%
Welfare
Elderly, children, people with disabilities, public assistance
¥991M¥262,352¥271,26316.6%
Debt service
Repayment of principal and interest on local bonds
¥643M¥170,245¥169,92510.8%
Public works
Roads, bridges, parks, sewers, public housing
¥617M¥163,303¥176,61210.4%
Disaster recovery¥496M¥131,228¥1438.3%
Health & sanitation
Health checks, vaccinations, waste disposal
¥491M¥130,041¥146,2938.2%
Agriculture, forestry & fisheries¥472M¥124,950¥136,1237.9%
Education
Schools, libraries, community centers, sports facilities
¥425M¥112,567¥134,3777.1%
Fire & emergency¥390M¥103,166¥66,2416.5%
Commerce & tourism
Business attraction, shopping streets, tourism
¥279M¥73,924¥53,2314.7%
Assembly¥73M¥19,248¥18,3731.2%
Labor¥10M¥2,679¥260.2%

Welfare spending

Children
¥267M
Per resident ¥70,714 (median ¥67,342)
Elderly
¥342M
Per resident ¥90,593 (median ¥83,671)
Social welfare
¥382M
Per resident ¥101,045 (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 33.0% 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¥1.5M¥2.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.160.170.180.192015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

3,7504,0004,2504,5004,7502015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20243,777¥6.0B¥6.0B¥2.2B0.1783.9%—
FY20233,901¥5.2B¥6.0B¥2.0B0.1786.3%—
FY20223,983¥5.2B¥6.3B¥2.0B0.1883.5%—
FY20214,087¥5.1B¥6.7B¥1.9B0.1880.9%—
FY20204,125¥5.3B¥7.2B¥1.4B0.1988.9%—
FY20194,230¥4.4B¥7.5B¥1.2B0.1992.1%—
FY20184,322¥4.2B¥7.7B¥1.4B0.1890.7%—
FY20174,420¥5.1B¥7.9B¥1.4B0.1889.2%—
FY20164,534¥5.7B¥7.8B¥1.7B0.1785.4%—
FY20154,644¥4.8B¥6.7B¥1.7B0.1779.4%—

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)