Takayama Village finances

群馬県高山村の財政

Village Gunma Prefecture, Japan Population 3,260 Area 64.18 km² FY2024 settlement of accounts
Total spending
¥3.3B
Per resident ¥1,009,940
Local bonds outstanding
¥1.6B
Per resident ¥500,207
Reserve funds
¥3.9B
Per resident ¥1,200,813
Fiscal strength index
0.28
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.28
#1234 of 1718 in Japan · #30 of 35 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
91.8%
#904 of 1741 in Japan · #13 of 35 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
¥500,207
#803 of 1741 in Japan · #25 of 35 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
¥1,200,813
#173 of 1741 in Japan · #5 of 35 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
27.2%
#1417 of 1741 in Japan · #32 of 35 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
58.3%
#183 of 1718 in Japan · #13 of 35 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 ¥3.5B · per resident ¥1,085,719

Local taxes 14.6%Shared taxes and grants 5.4%Local allocation tax 44.8%National subsidies 6.3%Prefectural subsidies 11.7%Borrowing (local bonds) 4.5%Donations 0.3%Other 12.2%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥517M¥158,62814.6%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥191M¥58,5505.4%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥1.6B¥486,87944.8%
National subsidies
National treasury disbursements for specific programs
¥224M¥68,7226.3%
Prefectural subsidies
Prefectural disbursements for specific programs
¥415M¥127,38111.7%
Borrowing (local bonds)
New borrowing during the year
¥160M¥49,1594.5%
Donations
Including hometown tax (furusato nozei)
¥12M¥3,7420.3%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥432M¥132,65812.2%

Hometown tax (furusato nozei) donations received in FY2024: ¥11M

Spending by function per resident

This municipalityMedian of villages with 2,000–5,000 people (66)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥744M¥228,120¥240,27422.6%
General administration
Office management, tax collection, family registers, elections
¥636M¥195,001¥318,92019.3%
Education
Schools, libraries, community centers, sports facilities
¥558M¥171,076¥128,67816.9%
Agriculture, forestry & fisheries¥401M¥122,904¥105,32512.2%
Public works
Roads, bridges, parks, sewers, public housing
¥229M¥70,348¥136,2657.0%
Debt service
Repayment of principal and interest on local bonds
¥218M¥66,744¥125,4686.6%
Health & sanitation
Health checks, vaccinations, waste disposal
¥169M¥51,733¥86,2975.1%
Fire & emergency¥160M¥48,959¥53,0934.8%
Commerce & tourism
Business attraction, shopping streets, tourism
¥122M¥37,329¥45,8643.7%
Assembly¥58M¥17,727¥17,5611.8%

Welfare spending

Children
¥212M
Per resident ¥65,066 (median ¥69,713)
Elderly
¥210M
Per resident ¥64,519 (median ¥64,066)
Social welfare
¥321M
Per resident ¥98,535 (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 36.9% 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

0.150.200.250.300.350.402015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

3,2003,4003,6003,8002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20243,260¥3.3B¥1.6B¥3.9B0.2891.8%—
FY20233,268¥2.9B¥1.7B¥3.9B0.2987.2%—
FY20223,331¥3.1B¥1.7B¥3.8B0.3187.9%—
FY20213,501¥3.6B¥1.8B¥3.7B0.3379.7%—
FY20203,619¥3.7B¥1.9B¥3.5B0.3687.3%—
FY20193,596¥2.9B¥1.7B¥3.6B0.3891.4%—
FY20183,630¥2.7B¥1.7B¥4.1B0.3689.7%—
FY20173,665¥3.1B¥1.6B¥4.3B0.3390.0%—
FY20163,730¥2.5B¥1.3B¥4.4B0.3085.1%—
FY20153,796¥2.5B¥1.4B¥4.2B0.3088.9%—

Similar-sized villages in Gunma Prefecture

All municipalities in Gunma 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)