Sakegawa Village finances

山形県鮭川村の財政

Village Yamagata Prefecture, Japan Population 3,659 Area 122.14 km² FY2024 settlement of accounts
Total spending
¥5.7B
Per resident ¥1,564,700
Local bonds outstanding
¥3.0B
Per resident ¥825,493
Reserve funds
¥3.0B
Per resident ¥807,985
Fiscal strength index
0.17
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.17
#1548 of 1718 in Japan · #33 of 35 in the prefecture (highest first)
Median of similar municipalities 0.21
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
86.7%
#383 of 1741 in Japan · #6 of 35 in the prefecture (lowest first)
Median of similar municipalities 86.1%
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
¥825,493
#1255 of 1741 in Japan · #24 of 35 in the prefecture (lowest first)
Median of similar municipalities ¥1,053,963
What this means

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

Reserve funds per residentWorse than peers
¥807,985
#298 of 1741 in Japan · #3 of 35 in the prefecture (highest first)
Median of similar municipalities ¥994,886
What this means

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

Own-source revenue ratio
30.6%
#1222 of 1741 in Japan · #26 of 35 in the prefecture (highest first)
Median of similar municipalities 29.5%
What this means

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

Fiscal adjustment fund ratioWorse than peers
43.6%
#339 of 1718 in Japan · #2 of 35 in the prefecture (highest first)
Median of similar municipalities 47.5%
What this means

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

Revenue ¥6.4B · per resident ¥1,760,250

Local taxes 5.2%Shared taxes and grants 2.6%Local allocation tax 43.6%National subsidies 9.6%Prefectural subsidies 5.1%Borrowing (local bonds) 8.6%Donations 5.4%Other 20.0%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥335M¥91,6535.2%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥166M¥45,2472.6%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.8B¥766,91443.6%
National subsidies
National treasury disbursements for specific programs
¥616M¥168,3119.6%
Prefectural subsidies
Prefectural disbursements for specific programs
¥327M¥89,3915.1%
Borrowing (local bonds)
New borrowing during the year
¥556M¥152,0638.6%
Donations
Including hometown tax (furusato nozei)
¥348M¥94,9875.4%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.3B¥351,68420.0%

Hometown tax (furusato nozei) donations received in FY2024: ¥325M

Spending by function per resident

This municipalityMedian of villages with 2,000–5,000 people (66)
FunctionAmountPer residentPeer medianShare
General administration
Office management, tax collection, family registers, elections
¥1.6B¥438,545¥318,92028.0%
Welfare
Elderly, children, people with disabilities, public assistance
¥1.1B¥290,478¥240,27418.6%
Disaster recovery¥601M¥164,363¥1,95510.5%
Education
Schools, libraries, community centers, sports facilities
¥522M¥142,729¥128,6789.1%
Health & sanitation
Health checks, vaccinations, waste disposal
¥457M¥124,800¥86,2978.0%
Agriculture, forestry & fisheries¥399M¥109,070¥105,3257.0%
Debt service
Repayment of principal and interest on local bonds
¥352M¥96,337¥125,4686.2%
Public works
Roads, bridges, parks, sewers, public housing
¥303M¥82,687¥136,2655.3%
Fire & emergency¥254M¥69,364¥53,0934.4%
Commerce & tourism
Business attraction, shopping streets, tourism
¥95M¥25,851¥45,8641.7%
Assembly¥68M¥18,620¥17,5611.2%
Labor¥7M¥1,856¥00.1%

Welfare spending

Children
¥369M
Per resident ¥100,912 (median ¥69,713)
Elderly
¥202M
Per resident ¥55,263 (median ¥64,066)
Social welfare
¥350M
Per resident ¥95,791 (median ¥98,485)
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 27.2% 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

0.160.180.200.220.242015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

78%80%82%85%88%90%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

3,5003,7504,0004,2504,5004,7502015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20243,659¥5.7B¥3.0B¥3.0B0.1786.7%—
FY20233,767¥4.5B¥2.8B¥2.9B0.1782.1%—
FY20223,871¥4.5B¥2.9B¥2.8B0.1782.9%—
FY20213,979¥4.1B¥3.1B¥2.2B0.1880.6%—
FY20204,039¥4.5B¥3.2B¥1.9B0.1985.8%—
FY20194,150¥4.0B¥3.3B¥1.6B0.1881.6%—
FY20184,238¥4.3B¥3.4B¥1.3B0.1882.2%—
FY20174,329¥3.9B¥3.4B¥1.5B0.1888.6%—
FY20164,408¥4.3B¥3.4B¥1.4B0.1785.8%—
FY20154,543¥3.9B¥3.2B¥1.3B0.1781.4%—

Similar-sized villages 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)