Yamanobe Town finances

山形県山辺町の財政

Town Yamagata Prefecture, Japan Population 13,344 Area 61.45 km² FY2024 settlement of accounts
Total spending
¥7.2B
Per resident ¥541,171
Local bonds outstanding
¥3.9B
Per resident ¥292,720
Reserve funds
¥3.9B
Per resident ¥295,886
Fiscal strength index
0.38
Closer to 1.0 = more self-funded

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

Fiscal strength index
0.38
#978 of 1718 in Japan · #14 of 35 in the prefecture (highest first)
Median of similar municipalities 0.38
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
91.7%
#894 of 1741 in Japan · #20 of 35 in the prefecture (lowest first)
Median of similar municipalities 90.0%
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
¥292,720
#326 of 1741 in Japan · #1 of 35 in the prefecture (lowest first)
Median of similar municipalities ¥554,217
What this means

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

Reserve funds per resident
¥295,886
#768 of 1741 in Japan · #12 of 35 in the prefecture (highest first)
Median of similar municipalities ¥293,873
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
39.0%
#779 of 1741 in Japan · #14 of 35 in the prefecture (highest first)
Median of similar municipalities 35.3%
What this means

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

Fiscal adjustment fund ratioWorse than peers
28.0%
#730 of 1718 in Japan · #11 of 35 in the prefecture (highest first)
Median of similar municipalities 30.4%
What this means

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

Revenue ¥7.4B · per resident ¥557,844

Local taxes 16.2%Shared taxes and grants 6.8%Local allocation tax 34.0%National subsidies 12.1%Prefectural subsidies 6.1%Borrowing (local bonds) 2.0%Donations 8.9%Other 13.9%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥1.2B¥90,23816.2%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥503M¥37,7246.8%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.5B¥189,59334.0%
National subsidies
National treasury disbursements for specific programs
¥902M¥67,58212.1%
Prefectural subsidies
Prefectural disbursements for specific programs
¥454M¥34,0146.1%
Borrowing (local bonds)
New borrowing during the year
¥149M¥11,1442.0%
Donations
Including hometown tax (furusato nozei)
¥664M¥49,7648.9%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.0B¥77,78513.9%

Hometown tax (furusato nozei) donations received in FY2024: ¥657M

Spending by function per resident

This municipalityMedian of towns with 10,000–20,000 people (245)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥2.1B¥154,223¥196,56228.5%
General administration
Office management, tax collection, family registers, elections
¥2.0B¥151,375¥132,74428.0%
Education
Schools, libraries, community centers, sports facilities
¥762M¥57,082¥74,09010.5%
Public works
Roads, bridges, parks, sewers, public housing
¥568M¥42,550¥64,1747.9%
Debt service
Repayment of principal and interest on local bonds
¥520M¥38,953¥57,4427.2%
Health & sanitation
Health checks, vaccinations, waste disposal
¥468M¥35,106¥56,4936.5%
Fire & emergency¥396M¥29,673¥27,8485.5%
Agriculture, forestry & fisheries¥209M¥15,690¥30,7252.9%
Commerce & tourism
Business attraction, shopping streets, tourism
¥116M¥8,676¥16,8591.6%
Assembly¥89M¥6,672¥6,6361.2%
Labor¥12M¥907¥930.2%
Disaster recovery¥4M¥263¥5310.0%

Welfare spending

Children
¥904M
Per resident ¥67,714 (median ¥68,686)
Elderly
¥477M
Per resident ¥35,754 (median ¥47,975)
Social welfare
¥677M
Per resident ¥50,755 (median ¥75,979)
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 35.7% of spending.

Ten-year trends

Debt and reserves per resident

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

Spending per resident

¥0¥200K¥400K¥600K¥800K2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.360.370.380.392015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

13K14K14K14K15K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202413,344¥7.2B¥3.9B¥3.9B0.3891.7%—
FY202313,570¥6.9B¥4.3B¥3.6B0.3789.2%—
FY202213,685¥6.6B¥4.7B¥3.2B0.3885.7%—
FY202113,895¥6.7B¥5.1B¥2.7B0.3882.4%—
FY202014,029¥7.3B¥5.4B¥2.1B0.3991.0%—
FY201914,197¥5.7B¥5.8B¥1.7B0.3994.8%—
FY201814,347¥5.3B¥6.1B¥1.6B0.3994.6%—
FY201714,521¥5.5B¥6.6B¥1.3B0.3895.5%—
FY201614,655¥5.6B¥6.9B¥1.4B0.3794.6%—
FY201514,737¥5.8B¥6.9B¥1.3B0.3692.8%—

Similar-sized towns in Yamagata Prefecture

All municipalities in Yamagata 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)