Kawauchi Village finances

福島県川内村の財政

Village Fukushima Prefecture, Japan Population 2,233 Area 197.35 km² FY2024 settlement of accounts
Total spending
¥4.7B
Per resident ¥2,113,677
Local bonds outstanding
¥2.2B
Per resident ¥963,220
Reserve funds
¥9.9B
Per resident ¥4,427,792
Fiscal strength index
0.28
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.28
#1234 of 1718 in Japan · #43 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
92.0%
#929 of 1741 in Japan · #39 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
¥963,220
#1336 of 1741 in Japan · #45 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 residentBetter than peers
¥4,427,792
#16 of 1741 in Japan · #5 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 ratioBetter than peers
36.9%
#891 of 1741 in Japan · #26 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 ratioBetter than peers
55.9%
#203 of 1718 in Japan · #13 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 ¥5.0B · per resident ¥2,231,720

Local taxes 9.5%Shared taxes and grants 2.9%Local allocation tax 38.7%National subsidies 7.9%Prefectural subsidies 9.8%Borrowing (local bonds) 3.7%Donations 4.2%Other 23.3%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥471M¥210,9979.5%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥144M¥64,3872.9%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥1.9B¥864,06438.7%
National subsidies
National treasury disbursements for specific programs
¥396M¥177,3117.9%
Prefectural subsidies
Prefectural disbursements for specific programs
¥489M¥218,7739.8%
Borrowing (local bonds)
New borrowing during the year
¥185M¥82,6883.7%
Donations
Including hometown tax (furusato nozei)
¥209M¥93,7874.2%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.2B¥519,71223.3%

Hometown tax (furusato nozei) donations received in FY2024: ¥9M

Spending by function per resident

This municipalityMedian of villages with 2,000–5,000 people (66)
FunctionAmountPer residentPeer medianShare
Agriculture, forestry & fisheries¥1.3B¥564,902¥105,32526.7%
General administration
Office management, tax collection, family registers, elections
¥1.1B¥477,387¥318,92022.6%
Welfare
Elderly, children, people with disabilities, public assistance
¥492M¥220,550¥240,27410.4%
Public works
Roads, bridges, parks, sewers, public housing
¥489M¥219,171¥136,26510.4%
Debt service
Repayment of principal and interest on local bonds
¥387M¥173,259¥125,4688.2%
Commerce & tourism
Business attraction, shopping streets, tourism
¥308M¥137,861¥45,8646.5%
Education
Schools, libraries, community centers, sports facilities
¥280M¥125,615¥128,6785.9%
Health & sanitation
Health checks, vaccinations, waste disposal
¥237M¥106,296¥86,2975.0%
Fire & emergency¥124M¥55,332¥53,0932.6%
Assembly¥61M¥27,431¥17,5611.3%
Labor¥13M¥5,873¥00.3%

Welfare spending

Children
¥113M
Per resident ¥50,764 (median ¥69,713)
Elderly
¥152M
Per resident ¥68,006 (median ¥64,066)
Social welfare
¥219M
Per resident ¥98,094 (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 23.5% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥2.0M¥4.0M¥6.0M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥1.0M¥2.0M¥3.0M¥4.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.150.200.250.300.352015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

2,2002,4002,6002,8002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20242,233¥4.7B¥2.2B¥9.9B0.2892.0%—
FY20232,285¥5.1B¥2.3B¥9.4B0.3190.9%—
FY20222,366¥8.3B¥2.4B¥8.8B0.3194.0%—
FY20212,432¥5.9B¥2.5B¥5.6B0.3188.5%—
FY20202,523¥8.8B¥2.4B¥5.1B0.2985.8%—
FY20192,577¥6.8B¥2.0B¥4.5B0.3091.7%—
FY20182,654¥4.9B¥2.0B¥3.9B0.3089.1%—
FY20172,717¥8.8B¥2.1B¥3.9B0.3090.4%—
FY20162,737¥9.4B¥2.1B¥3.4B0.2991.3%—
FY20152,763¥9.0B¥2.2B¥3.0B0.2890.6%—

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)