Takahata Town finances

山形県高畠町の財政

Town Yamagata Prefecture, Japan Population 21,306 Area 180.26 km² FY2024 settlement of accounts
Total spending
¥15.7B
Per resident ¥734,838
Local bonds outstanding
¥14.6B
Per resident ¥686,417
Reserve funds
¥2.5B
Per resident ¥115,772
Fiscal strength index
0.41
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.41
#919 of 1718 in Japan · #12 of 35 in the prefecture (highest first)
Median of similar municipalities 0.63
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
90.1%
#685 of 1741 in Japan · #9 of 35 in the prefecture (lowest first)
Median of similar municipalities 91.1%
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 residentWorse than peers
¥686,417
#1111 of 1741 in Japan · #15 of 35 in the prefecture (lowest first)
Median of similar municipalities ¥303,943
What this means

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

Reserve funds per residentWorse than peers
¥115,772
#1358 of 1741 in Japan · #28 of 35 in the prefecture (highest first)
Median of similar municipalities ¥135,471
What this means

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

Own-source revenue ratioWorse than peers
33.7%
#1045 of 1741 in Japan · #22 of 35 in the prefecture (highest first)
Median of similar municipalities 45.0%
What this means

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

Fiscal adjustment fund ratioWorse than peers
10.3%
#1572 of 1718 in Japan · #30 of 35 in the prefecture (highest first)
Median of similar municipalities 22.5%
What this means

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

Revenue ¥16.6B · per resident ¥780,141

Local taxes 14.4%Shared taxes and grants 5.5%Local allocation tax 25.2%National subsidies 12.7%Prefectural subsidies 6.0%Borrowing (local bonds) 16.9%Donations 3.4%Other 15.9%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥2.4B¥112,31114.4%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥922M¥43,2795.5%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥4.2B¥196,46425.2%
National subsidies
National treasury disbursements for specific programs
¥2.1B¥99,05112.7%
Prefectural subsidies
Prefectural disbursements for specific programs
¥1.0B¥47,1016.0%
Borrowing (local bonds)
New borrowing during the year
¥2.8B¥131,71416.9%
Donations
Including hometown tax (furusato nozei)
¥559M¥26,2163.4%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥2.6B¥124,00615.9%

Hometown tax (furusato nozei) donations received in FY2024: ¥554M

Spending by function per resident

This municipalityMedian of towns with 20,000+ people (131)
FunctionAmountPer residentPeer medianShare
General administration
Office management, tax collection, family registers, elections
¥4.3B¥203,922¥66,27327.8%
Welfare
Elderly, children, people with disabilities, public assistance
¥3.9B¥182,540¥168,25824.8%
Public works
Roads, bridges, parks, sewers, public housing
¥1.6B¥74,483¥40,67310.1%
Education
Schools, libraries, community centers, sports facilities
¥1.4B¥67,464¥56,4819.2%
Debt service
Repayment of principal and interest on local bonds
¥1.2B¥57,258¥30,1657.8%
Health & sanitation
Health checks, vaccinations, waste disposal
¥1.1B¥52,012¥35,8347.1%
Commerce & tourism
Business attraction, shopping streets, tourism
¥940M¥44,128¥5,7696.0%
Agriculture, forestry & fisheries¥491M¥23,054¥7,5083.1%
Fire & emergency¥470M¥22,050¥17,4743.0%
Assembly¥129M¥6,077¥3,8460.8%
Labor¥38M¥1,805¥2190.2%
Disaster recovery¥971,000¥46¥00.0%

Welfare spending

Children
¥1.6B
Per resident ¥76,760 (median ¥73,617)
Elderly
¥960M
Per resident ¥45,060 (median ¥33,074)
Social welfare
¥1.3B
Per resident ¥60,721 (median ¥61,434)
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 34.2% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥200K¥400K¥600K¥800K2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

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

Fiscal strength index

0.300.400.500.600.702015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

21K22K23K24K25K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202421,306¥15.7B¥14.6B¥2.5B0.4190.1%—
FY202321,681¥13.3B¥13.0B¥2.7B0.3990.9%—
FY202222,094¥12.0B¥12.6B¥2.6B0.4092.9%—
FY202122,454¥12.5B¥13.2B¥2.4B0.4087.3%—
FY202022,834¥13.9B¥13.5B¥1.9B0.4194.0%—
FY201923,159¥10.8B¥13.9B¥1.6B0.4092.6%—
FY201823,464¥11.6B¥13.8B¥1.5B0.3991.4%—
FY201723,788¥10.0B¥12.8B¥1.6B0.3890.3%—
FY201624,073¥10.9B¥13.0B¥1.7B0.3793.6%—
FY201524,322¥11.2B¥12.6B¥1.7B0.3793.3%—

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)