Minamiaizu Town finances

福島県南会津町の財政

Town Fukushima Prefecture, Japan Population 13,349 Area 886.47 km² FY2024 settlement of accounts
Total spending
¥13.1B
Per resident ¥981,364
Local bonds outstanding
¥16.0B
Per resident ¥1,202,151
Reserve funds
¥6.2B
Per resident ¥464,347
Fiscal strength index
0.24
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.24
#1359 of 1718 in Japan · #47 of 59 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
88.7%
#540 of 1741 in Japan · #26 of 59 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 residentWorse than peers
¥1,202,151
#1464 of 1741 in Japan · #52 of 59 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 residentBetter than peers
¥464,347
#503 of 1741 in Japan · #28 of 59 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 ratioWorse than peers
19.6%
#1662 of 1741 in Japan · #59 of 59 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
26.5%
#783 of 1718 in Japan · #36 of 59 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 ¥13.5B · per resident ¥1,009,318

Local taxes 11.4%Shared taxes and grants 5.6%Local allocation tax 50.8%National subsidies 9.1%Prefectural subsidies 4.9%Borrowing (local bonds) 10.0%Donations 0.5%Other 7.7%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥1.5B¥115,21911.4%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥754M¥56,4475.6%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥6.8B¥512,38250.8%
National subsidies
National treasury disbursements for specific programs
¥1.2B¥92,1089.1%
Prefectural subsidies
Prefectural disbursements for specific programs
¥662M¥49,5554.9%
Borrowing (local bonds)
New borrowing during the year
¥1.4B¥101,13710.0%
Donations
Including hometown tax (furusato nozei)
¥68M¥5,0770.5%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.0B¥77,3947.7%

Hometown tax (furusato nozei) donations received in FY2024: ¥63M

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
¥2.8B¥206,696¥196,56221.1%
Public works
Roads, bridges, parks, sewers, public housing
¥2.1B¥158,081¥64,17416.1%
General administration
Office management, tax collection, family registers, elections
¥2.1B¥154,510¥132,74415.7%
Debt service
Repayment of principal and interest on local bonds
¥1.6B¥118,108¥57,44212.0%
Education
Schools, libraries, community centers, sports facilities
¥1.5B¥113,753¥74,09011.6%
Health & sanitation
Health checks, vaccinations, waste disposal
¥1.0B¥77,879¥56,4937.9%
Fire & emergency¥704M¥52,738¥27,8485.4%
Agriculture, forestry & fisheries¥690M¥51,668¥30,7255.3%
Commerce & tourism
Business attraction, shopping streets, tourism
¥524M¥39,235¥16,8594.0%
Assembly¥108M¥8,056¥6,6360.8%
Disaster recovery¥6M¥478¥5310.0%
Labor¥2M¥163¥930.0%

Welfare spending

Children
¥984M
Per resident ¥73,687 (median ¥68,686)
Elderly
¥898M
Per resident ¥67,296 (median ¥47,975)
Social welfare
¥877M
Per resident ¥65,661 (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 37.0% 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

0.200.250.300.350.402015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

82%84%86%88%90%92%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

13K14K15K16K17K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202413,349¥13.1B¥16.0B¥6.2B0.2488.7%—
FY202313,733¥13.1B¥16.2B¥6.1B0.2487.4%—
FY202214,176¥12.9B¥16.4B¥5.9B0.2386.6%—
FY202114,517¥13.9B¥17.0B¥5.9B0.2386.6%—
FY202014,948¥16.9B¥17.0B¥5.7B0.2390.3%—
FY201915,318¥13.1B¥16.0B¥5.6B0.2388.7%—
FY201815,679¥13.3B¥15.7B¥5.9B0.2390.8%—
FY201716,077¥14.0B¥15.6B¥6.5B0.2389.7%—
FY201616,424¥14.2B¥15.2B¥6.7B0.2385.9%—
FY201516,858¥14.5B¥15.4B¥7.2B0.2383.9%—

Similar-sized towns in Fukushima Prefecture

All municipalities in Fukushima 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)