Mishima Town finances

福島県三島町の財政

Town Fukushima Prefecture, Japan Population 1,327 Area 90.81 km² FY2024 settlement of accounts
Total spending
¥2.6B
Per resident ¥1,993,140
Local bonds outstanding
¥3.2B
Per resident ¥2,432,512
Reserve funds
¥1.1B
Per resident ¥862,345
Fiscal strength index
0.13
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.13
#1647 of 1718 in Japan · #58 of 59 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
109.0%
#1738 of 1741 in Japan · #58 of 59 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 residentWorse than peers
¥2,432,512
#1679 of 1741 in Japan · #58 of 59 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
¥862,345
#273 of 1741 in Japan · #16 of 59 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
29.8%
#1274 of 1741 in Japan · #45 of 59 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 ratioWorse than peers
29.0%
#689 of 1718 in Japan · #31 of 59 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 ¥2.8B · per resident ¥2,142,555

Local taxes 5.8%Shared taxes and grants 2.6%Local allocation tax 52.4%National subsidies 4.2%Prefectural subsidies 5.4%Borrowing (local bonds) 5.6%Donations 0.7%Other 23.3%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥165M¥124,0255.8%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥74M¥56,0542.6%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥1.5B¥1,121,82752.4%
National subsidies
National treasury disbursements for specific programs
¥118M¥89,1424.2%
Prefectural subsidies
Prefectural disbursements for specific programs
¥154M¥115,8275.4%
Borrowing (local bonds)
New borrowing during the year
¥160M¥120,9015.6%
Donations
Including hometown tax (furusato nozei)
¥19M¥14,6380.7%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥664M¥500,14223.3%

Hometown tax (furusato nozei) donations received in FY2024: ¥5M

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
¥694M¥522,644¥342,22926.2%
Debt service
Repayment of principal and interest on local bonds
¥548M¥413,039¥169,92520.7%
Welfare
Elderly, children, people with disabilities, public assistance
¥335M¥252,414¥271,26312.7%
Public works
Roads, bridges, parks, sewers, public housing
¥294M¥221,583¥176,61211.1%
Health & sanitation
Health checks, vaccinations, waste disposal
¥177M¥133,038¥146,2936.7%
Agriculture, forestry & fisheries¥167M¥125,871¥136,1236.3%
Education
Schools, libraries, community centers, sports facilities
¥146M¥110,182¥134,3775.5%
Commerce & tourism
Business attraction, shopping streets, tourism
¥130M¥98,020¥53,2314.9%
Fire & emergency¥113M¥85,154¥66,2414.3%
Assembly¥37M¥28,026¥18,3731.4%
Disaster recovery¥4M¥3,167¥1430.2%

Welfare spending

Children
¥65M
Per resident ¥48,641 (median ¥67,342)
Elderly
¥111M
Per resident ¥83,876 (median ¥83,671)
Social welfare
¥159M
Per resident ¥119,898 (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 41.9% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥1.0M¥2.0M¥3.0M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥1.0M¥2.0M¥3.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.120.140.160.182015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

80%90%100%110%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

1,2001,4001,6001,8002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20241,327¥2.6B¥3.2B¥1.1B0.13109.0%—
FY20231,380¥2.9B¥3.6B¥1.6B0.1399.3%—
FY20221,414¥2.7B¥3.6B¥1.9B0.1496.7%—
FY20211,471¥2.6B¥3.8B¥1.8B0.1489.8%—
FY20201,528¥3.0B¥3.8B¥1.8B0.1587.1%—
FY20191,595¥2.8B¥3.5B¥1.9B0.1589.5%—
FY20181,639¥2.4B¥3.0B¥1.9B0.1593.0%—
FY20171,678¥2.7B¥2.8B¥1.8B0.1488.7%—
FY20161,720¥2.6B¥2.4B¥1.9B0.1483.1%—
FY20151,765¥2.3B¥2.0B¥1.9B0.1382.8%—

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)