Kaneyama Town finances

山形県金山町の財政

Town Yamagata Prefecture, Japan Population 4,691 Area 161.67 km² FY2024 settlement of accounts
Total spending
¥5.3B
Per resident ¥1,130,256
Local bonds outstanding
¥3.7B
Per resident ¥793,217
Reserve funds
¥2.7B
Per resident ¥566,350
Fiscal strength index
0.19
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.19
#1494 of 1718 in Japan · #30 of 35 in the prefecture (highest first)
Median of similar municipalities 0.18
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
92.8%
#1030 of 1741 in Japan · #23 of 35 in the prefecture (lowest first)
Median of similar municipalities 86.2%
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
¥793,217
#1232 of 1741 in Japan · #20 of 35 in the prefecture (lowest first)
Median of similar municipalities ¥1,454,614
What this means

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

Reserve funds per residentWorse than peers
¥566,350
#414 of 1741 in Japan · #5 of 35 in the prefecture (highest first)
Median of similar municipalities ¥953,260
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
29.3%
#1300 of 1741 in Japan · #29 of 35 in the prefecture (highest first)
Median of similar municipalities 25.6%
What this means

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

Fiscal adjustment fund ratioBetter than peers
39.2%
#411 of 1718 in Japan · #3 of 35 in the prefecture (highest first)
Median of similar municipalities 36.0%
What this means

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

Revenue ¥5.6B · per resident ¥1,201,687

Local taxes 7.7%Shared taxes and grants 4.2%Local allocation tax 44.9%National subsidies 7.2%Prefectural subsidies 4.3%Borrowing (local bonds) 10.0%Donations 5.9%Other 15.7%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥433M¥92,3297.7%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥237M¥50,4564.2%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.5B¥539,87344.9%
National subsidies
National treasury disbursements for specific programs
¥406M¥86,4557.2%
Prefectural subsidies
Prefectural disbursements for specific programs
¥244M¥52,1174.3%
Borrowing (local bonds)
New borrowing during the year
¥565M¥120,48610.0%
Donations
Including hometown tax (furusato nozei)
¥332M¥70,7955.9%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥887M¥189,17715.7%

Hometown tax (furusato nozei) donations received in FY2024: ¥319M

Spending by function per resident

This municipalityMedian of towns under 5,000 people (157)
FunctionAmountPer residentPeer medianShare
General administration
Office management, tax collection, family registers, elections
¥1.6B¥346,823¥342,22930.7%
Welfare
Elderly, children, people with disabilities, public assistance
¥932M¥198,650¥271,26317.6%
Education
Schools, libraries, community centers, sports facilities
¥510M¥108,685¥134,3779.6%
Health & sanitation
Health checks, vaccinations, waste disposal
¥464M¥98,823¥146,2938.7%
Debt service
Repayment of principal and interest on local bonds
¥445M¥94,904¥169,9258.4%
Public works
Roads, bridges, parks, sewers, public housing
¥443M¥94,441¥176,6128.4%
Agriculture, forestry & fisheries¥276M¥58,783¥136,1235.2%
Commerce & tourism
Business attraction, shopping streets, tourism
¥222M¥47,347¥53,2314.2%
Fire & emergency¥190M¥40,467¥66,2413.6%
Disaster recovery¥116M¥24,665¥1432.2%
Assembly¥70M¥14,996¥18,3731.3%
Labor¥8M¥1,671¥260.1%

Welfare spending

Children
¥269M
Per resident ¥57,442 (median ¥67,342)
Elderly
¥250M
Per resident ¥53,372 (median ¥83,671)
Social welfare
¥410M
Per resident ¥87,388 (median ¥107,823)
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 34.3% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥250K¥500K¥750K¥1.0M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥500K¥1.0M¥1.5M¥2.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.150.200.250.302015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

4,5005,0005,5006,0006,5002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20244,691¥5.3B¥3.7B¥2.7B0.1992.8%—
FY20234,848¥4.7B¥3.6B¥2.6B0.1990.6%—
FY20224,981¥4.8B¥3.7B¥2.3B0.2087.5%—
FY20215,098¥4.5B¥3.9B¥2.0B0.2085.5%—
FY20205,264¥4.9B¥4.2B¥1.4B0.2196.6%—
FY20195,406¥4.2B¥4.4B¥1.1B0.2191.6%—
FY20185,547¥4.8B¥4.5B¥1.0B0.2193.3%—
FY20175,674¥4.3B¥4.4B¥1.1B0.2088.1%—
FY20165,827¥4.6B¥4.4B¥1.3B0.2082.6%—
FY20156,003¥4.7B¥4.1B¥1.2B0.1980.7%—

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)