Kazuno City finances

秋田県鹿角市の財政

City Akita Prefecture, Japan Population 27,069 Area 707.52 km² FY2024 settlement of accounts
Total spending
¥20.5B
Per resident ¥756,742
Local bonds outstanding
¥15.7B
Per resident ¥581,273
Reserve funds
¥5.4B
Per resident ¥199,297
Fiscal strength index
0.32
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.32
#1131 of 1718 in Japan · #12 of 25 in the prefecture (highest first)
Median of similar municipalities 0.36
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
93.3%
#1091 of 1741 in Japan · #13 of 25 in the prefecture (lowest first)
Median of similar municipalities 93.7%
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 residentBetter than peers
¥581,273
#966 of 1741 in Japan · #9 of 25 in the prefecture (lowest first)
Median of similar municipalities ¥704,569
What this means

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

Reserve funds per residentWorse than peers
¥199,297
#1028 of 1741 in Japan · #16 of 25 in the prefecture (highest first)
Median of similar municipalities ¥300,303
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
28.3%
#1360 of 1741 in Japan · #13 of 25 in the prefecture (highest first)
Median of similar municipalities 33.3%
What this means

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

Fiscal adjustment fund ratioWorse than peers
19.3%
#1140 of 1718 in Japan · #19 of 25 in the prefecture (highest first)
Median of similar municipalities 24.0%
What this means

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

Revenue ¥21.2B · per resident ¥782,572

Local taxes 14.3%Shared taxes and grants 6.2%Local allocation tax 40.4%National subsidies 12.1%Prefectural subsidies 7.0%Borrowing (local bonds) 6.1%Donations 1.6%Other 12.4%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥3.0B¥111,85914.3%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥1.3B¥48,1906.2%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥8.6B¥316,18240.4%
National subsidies
National treasury disbursements for specific programs
¥2.6B¥94,40412.1%
Prefectural subsidies
Prefectural disbursements for specific programs
¥1.5B¥54,7187.0%
Borrowing (local bonds)
New borrowing during the year
¥1.3B¥47,7586.1%
Donations
Including hometown tax (furusato nozei)
¥338M¥12,4931.6%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥2.6B¥96,96712.4%

Hometown tax (furusato nozei) donations received in FY2024: ¥336M

Spending by function per resident

This municipalityMedian of cities under 30,000 people (128)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥6.0B¥222,578¥237,42029.4%
General administration
Office management, tax collection, family registers, elections
¥3.2B¥119,519¥155,07815.8%
Education
Schools, libraries, community centers, sports facilities
¥2.7B¥100,694¥73,02313.3%
Public works
Roads, bridges, parks, sewers, public housing
¥2.2B¥82,522¥68,44010.9%
Debt service
Repayment of principal and interest on local bonds
¥2.1B¥75,738¥81,90610.0%
Health & sanitation
Health checks, vaccinations, waste disposal
¥1.2B¥43,954¥73,4675.8%
Fire & emergency¥864M¥31,927¥33,1214.2%
Commerce & tourism
Business attraction, shopping streets, tourism
¥849M¥31,376¥23,3014.1%
Agriculture, forestry & fisheries¥835M¥30,830¥34,5914.1%
Disaster recovery¥299M¥11,035¥3,0781.5%
Assembly¥157M¥5,817¥6,3190.8%
Labor¥20M¥752¥6890.1%

Welfare spending

Children
¥2.0B
Per resident ¥72,443 (median ¥72,929)
Elderly
¥1.5B
Per resident ¥54,653 (median ¥56,121)
Social welfare
¥2.1B
Per resident ¥77,077 (median ¥80,674)
Public assistance
¥498M
Per resident ¥18,404 (median ¥18,406)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 39.6% 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

0.300.350.400.452015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

86%88%90%92%94%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

26K28K30K32K34K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202427,069¥20.5B¥15.7B¥5.4B0.3293.3%—
FY202327,714¥20.3B¥16.4B¥5.4B0.3292.8%—
FY202228,473¥19.8B¥17.1B¥5.5B0.3289.9%—
FY202129,169¥19.8B¥18.0B¥5.7B0.3287.6%—
FY202029,858¥22.8B¥19.0B¥5.0B0.3391.4%—
FY201930,454¥18.3B¥18.9B¥5.4B0.3392.1%—
FY201831,026¥19.0B¥19.2B¥5.6B0.3392.7%—
FY201731,604¥18.1B¥19.0B¥6.1B0.3390.7%—
FY201632,199¥18.0B¥18.6B¥6.5B0.3290.9%—
FY201532,744¥17.8B¥18.6B¥6.4B0.3289.1%—

Similar-sized cities in Akita Prefecture

All municipalities in Akita Prefecture →

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)