Samegawa Village finances

福島県鮫川村の財政

Village Fukushima Prefecture, Japan Population 2,846 Area 131.34 km² FY2024 settlement of accounts
Total spending
¥3.7B
Per resident ¥1,299,614
Local bonds outstanding
¥2.0B
Per resident ¥686,409
Reserve funds
¥2.9B
Per resident ¥1,015,366
Fiscal strength index
0.18
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.18
#1523 of 1718 in Japan · #55 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 ratio
83.7%
#230 of 1741 in Japan · #11 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
¥686,409
#1110 of 1741 in Japan · #37 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 resident
¥1,015,366
#221 of 1741 in Japan · #14 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 ratioWorse than peers
27.5%
#1397 of 1741 in Japan · #48 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
34.0%
#527 of 1718 in Japan · #23 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 ¥4.1B · per resident ¥1,426,525

Local taxes 7.1%Shared taxes and grants 5.8%Local allocation tax 45.4%National subsidies 7.6%Prefectural subsidies 8.6%Borrowing (local bonds) 5.0%Donations 0.7%Other 19.7%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥289M¥101,4357.1%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥234M¥82,1645.8%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥1.8B¥648,15845.4%
National subsidies
National treasury disbursements for specific programs
¥310M¥108,9907.6%
Prefectural subsidies
Prefectural disbursements for specific programs
¥349M¥122,6238.6%
Borrowing (local bonds)
New borrowing during the year
¥204M¥71,6095.0%
Donations
Including hometown tax (furusato nozei)
¥30M¥10,6970.7%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥799M¥280,84919.7%

Hometown tax (furusato nozei) donations received in FY2024: ¥16M

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
¥852M¥299,224¥318,92023.0%
Welfare
Elderly, children, people with disabilities, public assistance
¥788M¥276,964¥240,27421.3%
Education
Schools, libraries, community centers, sports facilities
¥433M¥151,976¥128,67811.7%
Agriculture, forestry & fisheries¥358M¥125,649¥105,3259.7%
Public works
Roads, bridges, parks, sewers, public housing
¥324M¥113,818¥136,2658.8%
Debt service
Repayment of principal and interest on local bonds
¥254M¥89,273¥125,4686.9%
Health & sanitation
Health checks, vaccinations, waste disposal
¥236M¥82,863¥86,2976.4%
Fire & emergency¥179M¥62,747¥53,0934.8%
Disaster recovery¥168M¥59,025¥1,9554.5%
Commerce & tourism
Business attraction, shopping streets, tourism
¥65M¥22,891¥45,8641.8%
Assembly¥43M¥15,149¥17,5611.2%
Labor¥100,000¥35¥00.0%

Welfare spending

Children
¥167M
Per resident ¥58,719 (median ¥69,713)
Elderly
¥158M
Per resident ¥55,392 (median ¥64,066)
Social welfare
¥313M
Per resident ¥110,007 (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 33.4% 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

0.160.180.200.220.242015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

2,7503,0003,2503,5003,7504,0002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20242,846¥3.7B¥2.0B¥2.9B0.1883.7%—
FY20232,975¥3.3B¥2.0B¥2.8B0.1781.7%—
FY20223,033¥3.4B¥2.1B¥2.6B0.1787.9%—
FY20213,121¥3.8B¥2.3B¥2.5B0.1780.1%—
FY20203,224¥4.5B¥2.5B¥1.9B0.1882.0%—
FY20193,300¥3.4B¥2.7B¥1.8B0.1886.9%—
FY20183,392¥3.3B¥2.9B¥2.0B0.1785.4%—
FY20173,518¥3.5B¥3.1B¥2.0B0.1686.4%—
FY20163,640¥3.5B¥3.1B¥1.9B0.1681.4%—
FY20153,774¥3.9B¥3.3B¥1.7B0.1678.9%—

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)