Shihoro Town finances

北海道士幌町の財政

Town Hokkaido, Japan Population 5,690 Area 259.19 km² FY2024 settlement of accounts
Total spending
¥10.9B
Per resident ¥1,908,499
Local bonds outstanding
¥6.4B
Per resident ¥1,125,825
Reserve funds
¥5.6B
Per resident ¥979,023
Fiscal strength index
0.30
Closer to 1.0 = more self-funded

Fiscal health rank among 1,741 municipalities and within Hokkaido

Fiscal strength indexBetter than peers
0.30
#1181 of 1718 in Japan · #47 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
88.0%
#481 of 1741 in Japan · #89 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
¥1,125,825
#1434 of 1741 in Japan · #71 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
¥979,023
#233 of 1741 in Japan · #59 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 ratio
30.7%
#1212 of 1741 in Japan · #80 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
17.6%
#1231 of 1718 in Japan · #125 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 ¥11.4B · per resident ¥2,001,076

Local taxes 10.5%Shared taxes and grants 3.8%Local allocation tax 28.3%National subsidies 10.7%Prefectural subsidies 15.9%Borrowing (local bonds) 10.5%Donations 4.6%Other 15.7%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥1.2B¥209,75010.5%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥435M¥76,3723.8%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥3.2B¥565,77728.3%
National subsidies
National treasury disbursements for specific programs
¥1.2B¥214,29510.7%
Prefectural subsidies
Prefectural disbursements for specific programs
¥1.8B¥319,13515.9%
Borrowing (local bonds)
New borrowing during the year
¥1.2B¥210,55910.5%
Donations
Including hometown tax (furusato nozei)
¥523M¥91,9004.6%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.8B¥313,28815.7%

Hometown tax (furusato nozei) donations received in FY2024: ¥515M

Spending by function per resident

This municipalityMedian of towns with 5,000–10,000 people (210)
FunctionAmountPer residentPeer medianShare
Agriculture, forestry & fisheries¥2.2B¥390,091¥62,17920.4%
Commerce & tourism
Business attraction, shopping streets, tourism
¥1.7B¥303,900¥26,87015.9%
Welfare
Elderly, children, people with disabilities, public assistance
¥1.6B¥278,395¥224,28414.6%
General administration
Office management, tax collection, family registers, elections
¥1.4B¥253,819¥189,68213.3%
Education
Schools, libraries, community centers, sports facilities
¥1.1B¥188,410¥97,8689.9%
Health & sanitation
Health checks, vaccinations, waste disposal
¥1.0B¥176,811¥87,5229.3%
Public works
Roads, bridges, parks, sewers, public housing
¥769M¥135,190¥100,9187.1%
Debt service
Repayment of principal and interest on local bonds
¥723M¥127,096¥94,3996.7%
Fire & emergency¥206M¥36,227¥38,6871.9%
Assembly¥77M¥13,458¥10,2150.7%
Labor¥29M¥5,102¥10.3%

Welfare spending

Children
¥585M
Per resident ¥102,840 (median ¥67,708)
Elderly
¥463M
Per resident ¥81,415 (median ¥60,528)
Social welfare
¥536M
Per resident ¥94,141 (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 24.4% 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

0.240.260.280.302015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

82%84%86%88%90%92%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

5,6005,8006,0006,2006,4002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20245,690¥10.9B¥6.4B¥5.6B0.3088.0%—
FY20235,829¥8.4B¥5.9B¥5.4B0.3087.8%—
FY20225,883¥8.0B¥6.0B¥5.7B0.3088.5%—
FY20215,946¥8.0B¥6.5B¥5.6B0.3085.6%—
FY20206,027¥7.9B¥6.8B¥5.4B0.3086.4%—
FY20196,044¥7.2B¥6.9B¥5.1B0.3088.1%—
FY20186,163¥7.3B¥7.2B¥5.1B0.2988.6%—
FY20176,214¥10.2B¥7.3B¥5.3B0.2889.9%—
FY20166,236¥8.1B¥7.4B¥5.4B0.2689.6%—
FY20156,326¥7.3B¥6.9B¥5.3B0.2587.0%—

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)