Shioya Town finances

栃木県塩谷町の財政

Town Tochigi Prefecture, Japan Population 9,796 Area 176.06 km² FY2024 settlement of accounts
Total spending
¥6.1B
Per resident ¥625,360
Local bonds outstanding
¥4.6B
Per resident ¥465,474
Reserve funds
¥2.4B
Per resident ¥244,769
Fiscal strength index
0.41
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.41
#919 of 1718 in Japan · #23 of 25 in the prefecture (highest first)
Median of similar municipalities 0.27
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 ratioBetter than peers
80.3%
#125 of 1741 in Japan · #1 of 25 in the prefecture (lowest first)
Median of similar municipalities 89.1%
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
¥465,474
#731 of 1741 in Japan · #22 of 25 in the prefecture (lowest first)
Median of similar municipalities ¥858,549
What this means

Outstanding local government bonds at fiscal year-end divided by the population.

Reserve funds per residentWorse than peers
¥244,769
#901 of 1741 in Japan · #4 of 25 in the prefecture (highest first)
Median of similar municipalities ¥465,414
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
38.1%
#817 of 1741 in Japan · #21 of 25 in the prefecture (highest first)
Median of similar municipalities 30.5%
What this means

The share of revenue the municipality raises itself: taxes, fees, charges and similar.

Fiscal adjustment fund ratioWorse than peers
27.3%
#756 of 1718 in Japan · #6 of 25 in the prefecture (highest first)
Median of similar municipalities 31.1%
What this means

The freely usable reserve (fiscal adjustment fund) as a percentage of standard annual revenue. Around 10–20% is considered comfortable.

Revenue ¥6.7B · per resident ¥683,115

Local taxes 21.1%Shared taxes and grants 7.0%Local allocation tax 36.4%National subsidies 10.1%Prefectural subsidies 6.0%Borrowing (local bonds) 2.4%Donations 1.1%Other 15.9%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥1.4B¥144,21221.1%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥466M¥47,5737.0%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.4B¥248,70736.4%
National subsidies
National treasury disbursements for specific programs
¥678M¥69,23310.1%
Prefectural subsidies
Prefectural disbursements for specific programs
¥400M¥40,8156.0%
Borrowing (local bonds)
New borrowing during the year
¥160M¥16,3432.4%
Donations
Including hometown tax (furusato nozei)
¥72M¥7,3881.1%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.1B¥108,84415.9%

Hometown tax (furusato nozei) donations received in FY2024: ¥72M

Spending by function per resident

This municipalityMedian of towns with 5,000–10,000 people (210)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥1.7B¥177,089¥224,28428.3%
General administration
Office management, tax collection, family registers, elections
¥1.2B¥123,111¥189,68219.7%
Education
Schools, libraries, community centers, sports facilities
¥709M¥72,401¥97,86811.6%
Health & sanitation
Health checks, vaccinations, waste disposal
¥698M¥71,231¥87,52211.4%
Agriculture, forestry & fisheries¥421M¥43,013¥62,1796.9%
Debt service
Repayment of principal and interest on local bonds
¥392M¥40,067¥94,3996.4%
Public works
Roads, bridges, parks, sewers, public housing
¥385M¥39,296¥100,9186.3%
Fire & emergency¥276M¥28,134¥38,6874.5%
Commerce & tourism
Business attraction, shopping streets, tourism
¥155M¥15,831¥26,8702.5%
Disaster recovery¥75M¥7,677¥1,5421.2%
Assembly¥74M¥7,511¥10,2151.2%

Welfare spending

Children
¥500M
Per resident ¥51,089 (median ¥67,708)
Elderly
¥495M
Per resident ¥50,542 (median ¥60,528)
Social welfare
¥739M
Per resident ¥75,459 (median ¥89,723)
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 40.5% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥200K¥400K¥600K2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥500K¥1.0M¥1.5M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.250.300.350.400.450.502015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

9,00010K11K12K13K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20249,796¥6.1B¥4.6B¥2.4B0.4180.3%—
FY202310,069¥7.8B¥4.8B¥2.6B0.4285.3%—
FY202210,322¥6.9B¥4.6B¥3.7B0.4477.4%—
FY202110,557¥6.4B¥4.3B¥4.0B0.4677.5%—
FY202010,804¥7.2B¥3.8B¥4.1B0.4780.8%—
FY201911,071¥5.4B¥3.7B¥3.7B0.4784.4%—
FY201811,337¥5.5B¥3.8B¥3.8B0.4683.7%—
FY201711,537¥4.9B¥3.9B¥3.9B0.4583.9%—
FY201611,795¥5.1B¥4.1B¥3.5B0.4581.8%—
FY201512,051¥5.2B¥4.4B¥3.2B0.4578.9%—

Similar-sized towns in Tochigi Prefecture

All municipalities in Tochigi 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)