Katashina Village finances

群馬県片品村の財政

Village Gunma Prefecture, Japan Population 3,928 Area 391.76 km² FY2024 settlement of accounts
Total spending
¥4.5B
Per resident ¥1,152,718
Local bonds outstanding
¥4.1B
Per resident ¥1,033,628
Reserve funds
¥3.6B
Per resident ¥926,030
Fiscal strength index
0.24
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.24
#1359 of 1718 in Japan · #32 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 ratio
86.8%
#389 of 1741 in Japan · #6 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 resident
¥1,033,628
#1377 of 1741 in Japan · #31 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 residentWorse than peers
¥926,030
#251 of 1741 in Japan · #8 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 ratio
30.1%
#1255 of 1741 in Japan · #30 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
87.9%
#62 of 1718 in Japan · #4 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 ¥5.0B · per resident ¥1,268,033

Local taxes 13.2%Shared taxes and grants 5.0%Local allocation tax 46.7%National subsidies 5.8%Prefectural subsidies 5.0%Borrowing (local bonds) 7.3%Donations 1.7%Other 15.2%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥658M¥167,46713.2%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥249M¥63,5095.0%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.3B¥592,65346.7%
National subsidies
National treasury disbursements for specific programs
¥291M¥73,9995.8%
Prefectural subsidies
Prefectural disbursements for specific programs
¥250M¥63,6625.0%
Borrowing (local bonds)
New borrowing during the year
¥365M¥92,9237.3%
Donations
Including hometown tax (furusato nozei)
¥83M¥21,2101.7%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥757M¥192,61115.2%

Hometown tax (furusato nozei) donations received in FY2024: ¥70M

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
¥1.1B¥274,317¥318,92023.8%
Welfare
Elderly, children, people with disabilities, public assistance
¥825M¥209,926¥240,27418.2%
Education
Schools, libraries, community centers, sports facilities
¥653M¥166,270¥128,67814.4%
Debt service
Repayment of principal and interest on local bonds
¥531M¥135,295¥125,46811.7%
Public works
Roads, bridges, parks, sewers, public housing
¥335M¥85,346¥136,2657.4%
Agriculture, forestry & fisheries¥327M¥83,195¥105,3257.2%
Health & sanitation
Health checks, vaccinations, waste disposal
¥278M¥70,831¥86,2976.1%
Commerce & tourism
Business attraction, shopping streets, tourism
¥251M¥64,007¥45,8645.6%
Fire & emergency¥181M¥46,050¥53,0934.0%
Assembly¥69M¥17,469¥17,5611.5%
Labor¥43,000¥11¥00.0%

Welfare spending

Children
¥185M
Per resident ¥47,215 (median ¥69,713)
Elderly
¥329M
Per resident ¥83,725 (median ¥64,066)
Social welfare
¥310M
Per resident ¥78,987 (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 33.2% 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

0.180.200.220.240.262015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

70%75%80%85%90%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

3,7504,0004,2504,5004,7502015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20243,928¥4.5B¥4.1B¥3.6B0.2486.8%—
FY20233,999¥4.3B¥4.2B¥3.1B0.2481.7%—
FY20224,088¥4.3B¥4.5B¥2.8B0.2482.1%—
FY20214,185¥3.9B¥4.8B¥2.2B0.2474.8%—
FY20204,277¥4.3B¥5.0B¥1.8B0.2582.9%—
FY20194,371¥3.5B¥5.0B¥1.5B0.2586.0%—
FY20184,442¥4.2B¥5.1B¥1.3B0.2584.5%—
FY20174,554¥4.4B¥4.8B¥1.4B0.2579.3%—
FY20164,629¥4.7B¥4.3B¥1.3B0.2582.4%—
FY20154,732¥4.7B¥3.8B¥1.4B0.2481.9%—

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)