Nakasatsunai Village finances

北海道中札内村の財政

Village Hokkaido, Japan Population 3,823 Area 292.58 km² FY2024 settlement of accounts
Total spending
¥5.9B
Per resident ¥1,530,776
Local bonds outstanding
¥4.2B
Per resident ¥1,108,277
Reserve funds
¥2.7B
Per resident ¥715,972
Fiscal strength index
0.28
Closer to 1.0 = more self-funded

Fiscal health rank among 1,741 municipalities and within Hokkaido

Fiscal strength indexBetter than peers
0.28
#1234 of 1718 in Japan · #56 of 179 in the prefecture (highest first)
Median of similar municipalities 0.21
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
88.1%
#494 of 1741 in Japan · #92 of 179 in the prefecture (lowest first)
Median of similar municipalities 86.1%
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
¥1,108,277
#1417 of 1741 in Japan · #66 of 179 in the prefecture (lowest first)
Median of similar municipalities ¥1,053,963
What this means

Outstanding local government bonds at fiscal year-end divided by the population.

Reserve funds per residentWorse than peers
¥715,972
#339 of 1741 in Japan · #86 of 179 in the prefecture (highest first)
Median of similar municipalities ¥994,886
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
41.1%
#663 of 1741 in Japan · #25 of 179 in the prefecture (highest first)
Median of similar municipalities 29.5%
What this means

The share of revenue the municipality raises itself: taxes, fees, charges and similar.

Fiscal adjustment fund ratioWorse than peers
28.6%
#708 of 1718 in Japan · #68 of 179 in the prefecture (highest first)
Median of similar municipalities 47.5%
What this means

The freely usable reserve (fiscal adjustment fund) as a percentage of standard annual revenue. Around 10–20% is considered comfortable.

Revenue ¥6.2B · per resident ¥1,628,388

Local taxes 10.4%Shared taxes and grants 4.5%Local allocation tax 34.6%National subsidies 4.4%Prefectural subsidies 9.5%Borrowing (local bonds) 5.8%Donations 8.2%Other 22.5%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥647M¥169,24510.4%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥282M¥73,7614.5%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.2B¥563,78334.6%
National subsidies
National treasury disbursements for specific programs
¥274M¥71,7964.4%
Prefectural subsidies
Prefectural disbursements for specific programs
¥592M¥154,8439.5%
Borrowing (local bonds)
New borrowing during the year
¥360M¥94,2225.8%
Donations
Including hometown tax (furusato nozei)
¥514M¥134,3228.2%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.4B¥366,41622.5%

Hometown tax (furusato nozei) donations received in FY2024: ¥508M

Spending by function per resident

This municipalityMedian of villages with 2,000–5,000 people (66)
FunctionAmountPer residentPeer medianShare
Agriculture, forestry & fisheries¥1.1B¥293,837¥105,32519.2%
Welfare
Elderly, children, people with disabilities, public assistance
¥972M¥254,240¥240,27416.6%
General administration
Office management, tax collection, family registers, elections
¥885M¥231,415¥318,92015.1%
Education
Schools, libraries, community centers, sports facilities
¥729M¥190,761¥128,67812.5%
Public works
Roads, bridges, parks, sewers, public housing
¥636M¥166,354¥136,26510.9%
Debt service
Repayment of principal and interest on local bonds
¥449M¥117,465¥125,4687.7%
Commerce & tourism
Business attraction, shopping streets, tourism
¥438M¥114,673¥45,8647.5%
Health & sanitation
Health checks, vaccinations, waste disposal
¥331M¥86,573¥86,2975.7%
Fire & emergency¥233M¥60,827¥53,0934.0%
Assembly¥52M¥13,637¥17,5610.9%
Labor¥4M¥994¥00.1%

Welfare spending

Children
¥357M
Per resident ¥93,385 (median ¥69,713)
Elderly
¥190M
Per resident ¥49,584 (median ¥64,066)
Social welfare
¥425M
Per resident ¥111,272 (median ¥98,485)
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 28.1% 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

0.150.200.250.302015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

70%75%80%85%90%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

3,8003,8503,9003,9504,0002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20243,823¥5.9B¥4.2B¥2.7B0.2888.1%—
FY20233,886¥6.1B¥4.3B¥3.0B0.2886.0%—
FY20223,902¥6.5B¥4.4B¥3.3B0.2884.7%—
FY20213,913¥6.5B¥4.7B¥3.2B0.2983.5%—
FY20203,922¥7.0B¥4.7B¥3.1B0.3087.7%—
FY20193,917¥5.5B¥4.1B¥3.3B0.2986.5%—
FY20183,918¥5.4B¥4.1B¥3.5B0.2882.7%—
FY20173,958¥4.4B¥4.5B¥3.9B0.2779.8%—
FY20163,977¥6.7B¥4.5B¥3.8B0.2674.1%—
FY20153,983¥4.1B¥4.1B¥3.7B0.2572.8%—

Similar-sized villages 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)