Ohira Village finances

宮城県大衡村の財政

Village Miyagi Prefecture, Japan Population 5,539 Area 60.32 km² FY2024 settlement of accounts
Total spending
¥4.8B
Per resident ¥858,627
Local bonds outstanding
¥3.6B
Per resident ¥648,274
Reserve funds
¥2.4B
Per resident ¥432,627
Fiscal strength index
0.77
Closer to 1.0 = more self-funded

Fiscal health rank among 1,741 municipalities and within Miyagi Prefecture

Fiscal strength indexBetter than peers
0.77
#254 of 1718 in Japan · #7 of 35 in the prefecture (highest first)
Median of similar municipalities 0.42
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 ratioWorse than peers
94.3%
#1244 of 1741 in Japan · #15 of 35 in the prefecture (lowest first)
Median of similar municipalities 85.9%
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
¥648,274
#1067 of 1741 in Japan · #28 of 35 in the prefecture (lowest first)
Median of similar municipalities ¥401,866
What this means

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

Reserve funds per resident
¥432,627
#544 of 1741 in Japan · #7 of 35 in the prefecture (highest first)
Median of similar municipalities ¥427,687
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
50.7%
#268 of 1741 in Japan · #7 of 35 in the prefecture (highest first)
Median of similar municipalities 42.3%
What this means

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

Fiscal adjustment fund ratioBetter than peers
41.2%
#378 of 1718 in Japan · #11 of 35 in the prefecture (highest first)
Median of similar municipalities 35.7%
What this means

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

Revenue ¥4.9B · per resident ¥885,412

Local taxes 37.9%Shared taxes and grants 8.7%Local allocation tax 15.8%National subsidies 14.8%Prefectural subsidies 4.8%Borrowing (local bonds) 5.2%Donations 0.3%Other 12.6%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥1.9B¥335,18537.9%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥426M¥76,9308.7%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥774M¥139,81815.8%
National subsidies
National treasury disbursements for specific programs
¥724M¥130,73514.8%
Prefectural subsidies
Prefectural disbursements for specific programs
¥234M¥42,2484.8%
Borrowing (local bonds)
New borrowing during the year
¥257M¥46,3445.2%
Donations
Including hometown tax (furusato nozei)
¥14M¥2,5370.3%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥618M¥111,61512.6%

Hometown tax (furusato nozei) donations received in FY2024: ¥8M

Spending by function per resident

This municipalityMedian of villages with 5,000+ people (39)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥1.1B¥198,162¥183,43323.1%
Public works
Roads, bridges, parks, sewers, public housing
¥941M¥169,963¥65,96719.8%
General administration
Office management, tax collection, family registers, elections
¥697M¥125,786¥161,47314.6%
Education
Schools, libraries, community centers, sports facilities
¥548M¥98,943¥85,55111.5%
Health & sanitation
Health checks, vaccinations, waste disposal
¥385M¥69,529¥51,8498.1%
Debt service
Repayment of principal and interest on local bonds
¥382M¥68,974¥45,9308.0%
Fire & emergency¥209M¥37,658¥30,2154.4%
Agriculture, forestry & fisheries¥194M¥35,101¥37,7054.1%
Commerce & tourism
Business attraction, shopping streets, tourism
¥172M¥31,141¥19,2023.6%
Assembly¥89M¥16,056¥8,7561.9%
Disaster recovery¥41M¥7,312¥1400.9%

Welfare spending

Children
¥501M
Per resident ¥90,498 (median ¥73,201)
Elderly
¥207M
Per resident ¥37,375 (median ¥37,493)
Social welfare
¥389M
Per resident ¥70,289 (median ¥71,525)
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 38.2% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥200K¥400K¥600K¥800K2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥250K¥500K¥750K¥1.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.200.400.600.802015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

70%80%90%100%110%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

5,4005,6005,8006,0002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20245,539¥4.8B¥3.6B¥2.4B0.7794.3%—
FY20235,569¥5.2B¥3.7B¥2.4B0.7694.5%—
FY20225,650¥4.9B¥3.7B¥2.8B0.7693.9%—
FY20215,770¥5.6B¥3.8B¥2.8B0.7790.6%—
FY20205,870¥5.3B¥3.7B¥2.2B0.7996.8%—
FY20195,985¥4.3B¥3.5B¥2.4B0.8097.5%—
FY20185,983¥4.5B¥3.5B¥2.4B0.7898.6%—
FY20175,875¥4.7B¥3.4B¥2.4B0.73103.2%—
FY20165,877¥4.2B¥3.4B¥2.2B0.6994.4%—
FY20155,838¥4.3B¥3.4B¥2.2B0.6887.1%—

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)