Sarabetsu Village finances

北海道更別村の財政

Village Hokkaido, Japan Population 3,084 Area 176.90 km² FY2024 settlement of accounts
Total spending
¥6.7B
Per resident ¥2,175,587
Local bonds outstanding
¥3.2B
Per resident ¥1,045,855
Reserve funds
¥5.5B
Per resident ¥1,798,217
Fiscal strength index
0.25
Closer to 1.0 = more self-funded

Fiscal health rank among 1,741 municipalities and within Hokkaido

Fiscal strength indexBetter than peers
0.25
#1328 of 1718 in Japan · #68 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 ratioBetter than peers
71.5%
#19 of 1741 in Japan · #6 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 resident
¥1,045,855
#1382 of 1741 in Japan · #56 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 residentBetter than peers
¥1,798,217
#87 of 1741 in Japan · #15 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
33.8%
#1037 of 1741 in Japan · #63 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 ratioBetter than peers
51.4%
#249 of 1718 in Japan · #17 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 ¥6.9B · per resident ¥2,246,183

Local taxes 9.3%Shared taxes and grants 4.0%Local allocation tax 37.1%National subsidies 8.1%Prefectural subsidies 7.7%Borrowing (local bonds) 9.3%Donations 8.4%Other 16.1%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥647M¥209,7659.3%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥277M¥89,6844.0%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.6B¥832,33837.1%
National subsidies
National treasury disbursements for specific programs
¥562M¥182,1208.1%
Prefectural subsidies
Prefectural disbursements for specific programs
¥533M¥172,9827.7%
Borrowing (local bonds)
New borrowing during the year
¥644M¥208,7429.3%
Donations
Including hometown tax (furusato nozei)
¥583M¥189,0868.4%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.1B¥361,46616.1%

Hometown tax (furusato nozei) donations received in FY2024: ¥551M

Spending by function per resident

This municipalityMedian of villages with 2,000–5,000 people (66)
FunctionAmountPer residentPeer medianShare
General administration
Office management, tax collection, family registers, elections
¥2.2B¥714,943¥318,92032.9%
Welfare
Elderly, children, people with disabilities, public assistance
¥945M¥306,541¥240,27414.1%
Agriculture, forestry & fisheries¥789M¥255,799¥105,32511.8%
Public works
Roads, bridges, parks, sewers, public housing
¥777M¥251,912¥136,26511.6%
Education
Schools, libraries, community centers, sports facilities
¥679M¥220,088¥128,67810.1%
Debt service
Repayment of principal and interest on local bonds
¥592M¥192,112¥125,4688.8%
Health & sanitation
Health checks, vaccinations, waste disposal
¥310M¥100,557¥86,2974.6%
Fire & emergency¥220M¥71,488¥53,0933.3%
Commerce & tourism
Business attraction, shopping streets, tourism
¥137M¥44,362¥45,8642.0%
Assembly¥50M¥16,228¥17,5610.7%
Labor¥5M¥1,557¥00.1%

Welfare spending

Children
¥348M
Per resident ¥112,865 (median ¥69,713)
Elderly
¥224M
Per resident ¥72,731 (median ¥64,066)
Social welfare
¥373M
Per resident ¥120,946 (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 26.6% 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¥1.0M¥2.0M¥3.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.180.200.230.250.280.302015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

3,0503,1003,1503,2003,2503,3002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20243,084¥6.7B¥3.2B¥5.5B0.2571.5%—
FY20233,129¥6.3B¥3.2B¥5.1B0.2673.5%—
FY20223,158¥6.0B¥3.2B¥5.2B0.2777.8%—
FY20213,177¥5.3B¥3.4B¥5.1B0.2878.3%—
FY20203,151¥5.3B¥3.7B¥4.8B0.2882.6%—
FY20193,157¥5.5B¥3.9B¥4.8B0.2787.6%—
FY20183,175¥4.7B¥4.4B¥5.1B0.2683.1%—
FY20173,235¥5.4B¥4.7B¥5.1B0.2482.7%—
FY20163,266¥4.6B¥4.3B¥5.1B0.2377.3%—
FY20153,278¥5.0B¥4.3B¥4.9B0.2273.9%—

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)