Nasu Town finances

栃木県那須町の財政

Town Tochigi Prefecture, Japan Population 23,697 Area 372.34 km² FY2024 settlement of accounts
Total spending
¥15.5B
Per resident ¥655,379
Local bonds outstanding
¥9.9B
Per resident ¥417,129
Reserve funds
¥5.2B
Per resident ¥219,433
Fiscal strength index
0.68
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.68
#397 of 1718 in Japan · #16 of 25 in the prefecture (highest first)
Median of similar municipalities 0.63
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
87.0%
#405 of 1741 in Japan · #6 of 25 in the prefecture (lowest first)
Median of similar municipalities 91.1%
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 residentWorse than peers
¥417,129
#638 of 1741 in Japan · #20 of 25 in the prefecture (lowest first)
Median of similar municipalities ¥303,943
What this means

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

Reserve funds per residentBetter than peers
¥219,433
#973 of 1741 in Japan · #6 of 25 in the prefecture (highest first)
Median of similar municipalities ¥135,471
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
60.2%
#84 of 1741 in Japan · #2 of 25 in the prefecture (highest first)
Median of similar municipalities 45.0%
What this means

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

Fiscal adjustment fund ratioBetter than peers
30.0%
#649 of 1718 in Japan · #3 of 25 in the prefecture (highest first)
Median of similar municipalities 22.5%
What this means

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

Revenue ¥16.7B · per resident ¥706,308

Local taxes 30.3%Shared taxes and grants 6.9%Local allocation tax 15.4%National subsidies 10.2%Prefectural subsidies 5.1%Borrowing (local bonds) 2.1%Donations 6.6%Other 23.3%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥5.1B¥214,25630.3%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥1.2B¥49,0276.9%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.6B¥109,08515.4%
National subsidies
National treasury disbursements for specific programs
¥1.7B¥71,86110.2%
Prefectural subsidies
Prefectural disbursements for specific programs
¥849M¥35,8455.1%
Borrowing (local bonds)
New borrowing during the year
¥357M¥15,0532.1%
Donations
Including hometown tax (furusato nozei)
¥1.1B¥46,6716.6%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥3.9B¥164,51123.3%

Hometown tax (furusato nozei) donations received in FY2024: ¥979M

Spending by function per resident

This municipalityMedian of towns with 20,000+ people (131)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥4.2B¥175,738¥168,25826.8%
General administration
Office management, tax collection, family registers, elections
¥3.7B¥158,149¥66,27324.1%
Education
Schools, libraries, community centers, sports facilities
¥1.4B¥57,799¥56,4818.8%
Commerce & tourism
Business attraction, shopping streets, tourism
¥1.3B¥54,604¥5,7698.3%
Public works
Roads, bridges, parks, sewers, public housing
¥1.2B¥50,679¥40,6737.7%
Health & sanitation
Health checks, vaccinations, waste disposal
¥1.1B¥47,646¥35,8347.3%
Debt service
Repayment of principal and interest on local bonds
¥1.1B¥47,585¥30,1657.3%
Fire & emergency¥707M¥29,818¥17,4744.5%
Agriculture, forestry & fisheries¥672M¥28,343¥7,5084.3%
Assembly¥99M¥4,186¥3,8460.6%
Disaster recovery¥19M¥811¥00.1%
Labor¥502,000¥21¥2190.0%

Welfare spending

Children
¥1.4B
Per resident ¥57,980 (median ¥73,617)
Elderly
¥1.0B
Per resident ¥43,915 (median ¥33,074)
Social welfare
¥1.7B
Per resident ¥73,843 (median ¥61,434)
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 36.4% 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¥200K¥400K¥600K¥800K2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.600.650.700.750.802015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

82%85%88%90%92%95%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

23K24K25K26K27K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202423,697¥15.5B¥9.9B¥5.2B0.6887.0%—
FY202324,011¥14.3B¥10.6B¥4.8B0.6990.9%—
FY202224,281¥13.8B¥11.2B¥4.1B0.7190.4%—
FY202124,538¥14.8B¥11.8B¥3.7B0.7483.6%—
FY202024,756¥16.9B¥11.7B¥2.7B0.7690.5%—
FY201925,053¥12.5B¥11.6B¥2.5B0.7791.5%—
FY201825,288¥11.3B¥11.5B¥2.3B0.7793.5%—
FY201725,600¥12.4B¥11.7B¥2.3B0.7792.8%—
FY201625,946¥13.3B¥11.5B¥2.2B0.7792.7%—
FY201526,155¥14.9B¥11.3B¥2.0B0.7790.3%—

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)