Kamikoani Village finances

秋田県上小阿仁村の財政

Village Akita Prefecture, Japan Population 1,869 Area 256.72 km² FY2024 settlement of accounts
Total spending
¥3.0B
Per resident ¥1,593,961
Local bonds outstanding
¥2.4B
Per resident ¥1,304,263
Reserve funds
¥4.6B
Per resident ¥2,452,891
Fiscal strength index
0.12
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.12
#1665 of 1718 in Japan · #25 of 25 in the prefecture (highest first)
Median of similar municipalities 0.13
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
92.6%
#1003 of 1741 in Japan · #12 of 25 in the prefecture (lowest first)
Median of similar municipalities 88.1%
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 residentBetter than peers
¥1,304,263
#1503 of 1741 in Japan · #24 of 25 in the prefecture (lowest first)
Median of similar municipalities ¥2,254,408
What this means

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

Reserve funds per residentBetter than peers
¥2,452,891
#54 of 1741 in Japan · #1 of 25 in the prefecture (highest first)
Median of similar municipalities ¥1,990,184
What this means

Fiscal adjustment, debt reduction and special-purpose funds at fiscal year-end divided by the population.

Own-source revenue ratio
26.2%
#1459 of 1741 in Japan · #16 of 25 in the prefecture (highest first)
Median of similar municipalities 25.1%
What this means

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

Fiscal adjustment fund ratioBetter than peers
153.6%
#13 of 1718 in Japan · #1 of 25 in the prefecture (highest first)
Median of similar municipalities 62.7%
What this means

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

Revenue ¥3.5B · per resident ¥1,856,652

Local taxes 4.7%Shared taxes and grants 3.3%Local allocation tax 53.3%National subsidies 7.4%Prefectural subsidies 3.2%Borrowing (local bonds) 6.6%Donations 0.4%Other 21.1%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥163M¥87,0134.7%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥113M¥60,3603.3%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥1.9B¥989,99353.3%
National subsidies
National treasury disbursements for specific programs
¥257M¥137,3087.4%
Prefectural subsidies
Prefectural disbursements for specific programs
¥112M¥59,7073.2%
Borrowing (local bonds)
New borrowing during the year
¥228M¥122,0976.6%
Donations
Including hometown tax (furusato nozei)
¥15M¥8,0460.4%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥733M¥392,12821.1%

Hometown tax (furusato nozei) donations received in FY2024: ¥13M

Spending by function per resident

This municipalityMedian of villages under 2,000 people (78)
FunctionAmountPer residentPeer medianShare
General administration
Office management, tax collection, family registers, elections
¥536M¥286,582¥632,03118.0%
Welfare
Elderly, children, people with disabilities, public assistance
¥519M¥277,490¥341,45717.4%
Public works
Roads, bridges, parks, sewers, public housing
¥496M¥265,171¥280,09116.6%
Debt service
Repayment of principal and interest on local bonds
¥282M¥150,935¥254,1629.5%
Disaster recovery¥249M¥133,206¥3,2578.4%
Education
Schools, libraries, community centers, sports facilities
¥222M¥118,688¥212,6377.4%
Health & sanitation
Health checks, vaccinations, waste disposal
¥217M¥116,211¥214,3897.3%
Agriculture, forestry & fisheries¥189M¥101,371¥222,9896.4%
Fire & emergency¥146M¥78,118¥92,0534.9%
Commerce & tourism
Business attraction, shopping streets, tourism
¥65M¥34,862¥137,2602.2%
Assembly¥48M¥25,450¥38,8761.6%
Labor¥11M¥5,877¥00.4%

Welfare spending

Children
¥131M
Per resident ¥69,943 (median ¥75,972)
Elderly
¥170M
Per resident ¥90,811 (median ¥98,388)
Social welfare
¥218M
Per resident ¥116,736 (median ¥149,657)
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 34.7% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥1.0M¥2.0M¥3.0M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥1.0M¥2.0M¥3.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.100.150.200.252015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

75%80%85%90%95%100%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

1,8002,0002,2002,4002,6002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20241,869¥3.0B¥2.4B¥4.6B0.1292.6%—
FY20231,958¥3.4B¥2.5B¥4.8B0.1296.2%—
FY20222,029¥2.6B¥2.1B¥4.8B0.1292.0%—
FY20212,113¥2.9B¥2.3B¥4.7B0.1383.8%—
FY20202,192¥2.8B¥2.4B¥4.4B0.1394.5%—
FY20192,253¥2.4B¥2.6B¥4.3B0.1392.1%—
FY20182,311¥2.4B¥2.6B¥4.1B0.1290.9%—
FY20172,375¥3.1B¥2.7B¥4.0B0.1290.3%—
FY20162,444¥2.4B¥2.4B¥3.6B0.1181.4%—
FY20152,520¥2.5B¥2.4B¥3.3B0.1179.8%—

Similar-sized villages 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)