Oishida Town finances

山形県大石田町の財政

Town Yamagata Prefecture, Japan Population 5,979 Area 79.54 km² FY2024 settlement of accounts
Total spending
¥6.4B
Per resident ¥1,062,058
Local bonds outstanding
¥4.8B
Per resident ¥802,083
Reserve funds
¥2.6B
Per resident ¥426,594
Fiscal strength index
0.22
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.22
#1418 of 1718 in Japan · #25 of 35 in the prefecture (highest first)
Median of similar municipalities 0.27
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
93.1%
#1067 of 1741 in Japan · #24 of 35 in the prefecture (lowest first)
Median of similar municipalities 89.1%
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
¥802,083
#1242 of 1741 in Japan · #22 of 35 in the prefecture (lowest first)
Median of similar municipalities ¥858,549
What this means

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

Reserve funds per residentWorse than peers
¥426,594
#554 of 1741 in Japan · #7 of 35 in the prefecture (highest first)
Median of similar municipalities ¥465,414
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
38.0%
#829 of 1741 in Japan · #15 of 35 in the prefecture (highest first)
Median of similar municipalities 30.5%
What this means

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

Fiscal adjustment fund ratioBetter than peers
33.7%
#536 of 1718 in Japan · #7 of 35 in the prefecture (highest first)
Median of similar municipalities 31.1%
What this means

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

Revenue ¥6.8B · per resident ¥1,129,728

Local taxes 8.6%Shared taxes and grants 3.8%Local allocation tax 39.0%National subsidies 8.9%Prefectural subsidies 5.1%Borrowing (local bonds) 5.2%Donations 10.4%Other 19.0%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥579M¥96,8108.6%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥258M¥43,2223.8%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.6B¥440,83039.0%
National subsidies
National treasury disbursements for specific programs
¥600M¥100,3188.9%
Prefectural subsidies
Prefectural disbursements for specific programs
¥344M¥57,5995.1%
Borrowing (local bonds)
New borrowing during the year
¥351M¥58,6725.2%
Donations
Including hometown tax (furusato nozei)
¥705M¥117,84310.4%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.3B¥214,43219.0%

Hometown tax (furusato nozei) donations received in FY2024: ¥686M

Spending by function per resident

This municipalityMedian of towns with 5,000–10,000 people (210)
FunctionAmountPer residentPeer medianShare
General administration
Office management, tax collection, family registers, elections
¥2.0B¥329,753¥189,68231.0%
Welfare
Elderly, children, people with disabilities, public assistance
¥1.3B¥211,450¥224,28419.9%
Public works
Roads, bridges, parks, sewers, public housing
¥682M¥114,100¥100,91810.7%
Debt service
Repayment of principal and interest on local bonds
¥635M¥106,182¥94,39910.0%
Education
Schools, libraries, community centers, sports facilities
¥582M¥97,273¥97,8689.2%
Health & sanitation
Health checks, vaccinations, waste disposal
¥383M¥64,135¥87,5226.0%
Fire & emergency¥355M¥59,414¥38,6875.6%
Agriculture, forestry & fisheries¥260M¥43,432¥62,1794.1%
Commerce & tourism
Business attraction, shopping streets, tourism
¥108M¥18,063¥26,8701.7%
Assembly¥72M¥11,996¥10,2151.1%
Disaster recovery¥29M¥4,901¥1,5420.5%
Labor¥8M¥1,357¥10.1%

Welfare spending

Children
¥528M
Per resident ¥88,366 (median ¥67,708)
Elderly
¥290M
Per resident ¥48,559 (median ¥60,528)
Social welfare
¥446M
Per resident ¥74,525 (median ¥89,723)
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¥500K¥1.0M¥1.5M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥500K¥1.0M¥1.5M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.200.220.240.260.280.302015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

82%85%88%90%92%95%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

5,5006,0006,5007,0007,5008,0002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20245,979¥6.4B¥4.8B¥2.6B0.2293.1%—
FY20236,124¥5.9B¥5.1B¥2.3B0.2188.7%—
FY20226,322¥6.1B¥5.5B¥2.0B0.2290.7%—
FY20216,518¥6.0B¥6.1B¥1.9B0.2387.5%—
FY20206,716¥6.6B¥6.6B¥1.6B0.2493.1%—
FY20196,945¥5.2B¥7.0B¥1.5B0.2490.2%—
FY20187,130¥5.3B¥6.9B¥1.4B0.2491.2%—
FY20177,257¥6.0B¥7.0B¥1.5B0.2391.6%—
FY20167,407¥6.0B¥6.4B¥1.5B0.2386.6%—
FY20157,592¥5.9B¥5.9B¥1.4B0.2385.5%—

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)