Yugawa Village finances

福島県湯川村の財政

Village Fukushima Prefecture, Japan Population 2,980 Area 16.37 km² FY2024 settlement of accounts
Total spending
¥3.1B
Per resident ¥1,039,113
Local bonds outstanding
¥2.2B
Per resident ¥745,809
Reserve funds
¥1.6B
Per resident ¥547,087
Fiscal strength index
0.21
Closer to 1.0 = more self-funded

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

Fiscal strength index
0.21
#1446 of 1718 in Japan · #51 of 59 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 ratioWorse than peers
96.3%
#1448 of 1741 in Japan · #51 of 59 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
¥745,809
#1186 of 1741 in Japan · #40 of 59 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
¥547,087
#424 of 1741 in Japan · #22 of 59 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
30.4%
#1227 of 1741 in Japan · #43 of 59 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
31.1%
#614 of 1718 in Japan · #26 of 59 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 ¥3.2B · per resident ¥1,077,732

Local taxes 10.5%Shared taxes and grants 4.2%Local allocation tax 48.9%National subsidies 6.7%Prefectural subsidies 5.2%Borrowing (local bonds) 4.6%Donations 3.7%Other 16.2%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥338M¥113,26510.5%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥134M¥44,9584.2%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥1.6B¥526,93948.9%
National subsidies
National treasury disbursements for specific programs
¥215M¥72,1636.7%
Prefectural subsidies
Prefectural disbursements for specific programs
¥168M¥56,3485.2%
Borrowing (local bonds)
New borrowing during the year
¥148M¥49,5034.6%
Donations
Including hometown tax (furusato nozei)
¥120M¥40,2843.7%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥519M¥174,27216.2%

Hometown tax (furusato nozei) donations received in FY2024: ¥120M

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
¥743M¥249,251¥318,92024.0%
Welfare
Elderly, children, people with disabilities, public assistance
¥556M¥186,644¥240,27418.0%
Education
Schools, libraries, community centers, sports facilities
¥489M¥164,111¥128,67815.8%
Debt service
Repayment of principal and interest on local bonds
¥400M¥134,315¥125,46812.9%
Agriculture, forestry & fisheries¥312M¥104,748¥105,32510.1%
Public works
Roads, bridges, parks, sewers, public housing
¥237M¥79,441¥136,2657.6%
Fire & emergency¥133M¥44,747¥53,0934.3%
Health & sanitation
Health checks, vaccinations, waste disposal
¥130M¥43,634¥86,2974.2%
Assembly¥49M¥16,604¥17,5611.6%
Commerce & tourism
Business attraction, shopping streets, tourism
¥47M¥15,618¥45,8641.5%

Welfare spending

Children
¥190M
Per resident ¥63,599 (median ¥69,713)
Elderly
¥145M
Per resident ¥48,687 (median ¥64,066)
Social welfare
¥222M
Per resident ¥74,358 (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 41.9% 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¥1.5M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.180.200.220.240.262015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

75%80%85%90%95%100%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

2,9003,0003,1003,2003,3003,4002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20242,980¥3.1B¥2.2B¥1.6B0.2196.3%—
FY20233,050¥2.8B¥2.5B¥1.8B0.2294.4%—
FY20223,073¥2.8B¥2.8B¥1.8B0.2292.2%—
FY20213,139¥2.9B¥3.1B¥1.8B0.2488.8%—
FY20203,202¥3.4B¥3.2B¥1.6B0.2491.0%—
FY20193,194¥2.8B¥3.0B¥1.6B0.2593.2%—
FY20183,251¥2.7B¥2.8B¥1.6B0.2592.0%—
FY20173,315¥2.5B¥2.8B¥1.7B0.2587.6%—
FY20163,351¥2.6B¥2.8B¥1.6B0.2589.8%—
FY20153,373¥3.0B¥2.8B¥1.5B0.2583.4%—

Similar-sized villages 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)