Tokamachi City finances

新潟県十日町市の財政

City Niigata Prefecture, Japan Population 47,124 Area 590.39 km² FY2024 settlement of accounts
Total spending
¥38.7B
Per resident ¥820,177
Local bonds outstanding
¥39.7B
Per resident ¥842,708
Reserve funds
¥8.3B
Per resident ¥175,240
Fiscal strength index
0.33
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.33
#1114 of 1718 in Japan · #23 of 30 in the prefecture (highest first)
Median of similar municipalities 0.46
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
93.6%
#1132 of 1741 in Japan · #17 of 30 in the prefecture (lowest first)
Median of similar municipalities 93.6%
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
¥842,708
#1270 of 1741 in Japan · #24 of 30 in the prefecture (lowest first)
Median of similar municipalities ¥533,835
What this means

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

Reserve funds per residentWorse than peers
¥175,240
#1113 of 1741 in Japan · #17 of 30 in the prefecture (highest first)
Median of similar municipalities ¥215,241
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
31.1%
#1180 of 1741 in Japan · #23 of 30 in the prefecture (highest first)
Median of similar municipalities 36.6%
What this means

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

Fiscal adjustment fund ratioWorse than peers
13.8%
#1419 of 1718 in Japan · #22 of 30 in the prefecture (highest first)
Median of similar municipalities 22.8%
What this means

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

Revenue ¥40.6B · per resident ¥860,973

Local taxes 14.5%Shared taxes and grants 5.2%Local allocation tax 37.2%National subsidies 14.7%Prefectural subsidies 6.5%Borrowing (local bonds) 5.3%Donations 3.2%Other 13.4%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥5.9B¥124,79714.5%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥2.1B¥45,0645.2%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥15.1B¥319,94337.2%
National subsidies
National treasury disbursements for specific programs
¥6.0B¥126,36914.7%
Prefectural subsidies
Prefectural disbursements for specific programs
¥2.6B¥55,6686.5%
Borrowing (local bonds)
New borrowing during the year
¥2.2B¥45,7455.3%
Donations
Including hometown tax (furusato nozei)
¥1.3B¥27,7063.2%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥5.5B¥115,68113.4%

Hometown tax (furusato nozei) donations received in FY2024: ¥1.2B

Spending by function per resident

This municipalityMedian of cities with 30,000–50,000 people (175)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥9.6B¥204,043¥204,71324.9%
Public works
Roads, bridges, parks, sewers, public housing
¥7.7B¥162,963¥56,10919.9%
General administration
Office management, tax collection, family registers, elections
¥5.1B¥109,286¥95,25713.3%
Debt service
Repayment of principal and interest on local bonds
¥4.9B¥104,459¥55,60912.7%
Education
Schools, libraries, community centers, sports facilities
¥3.7B¥77,538¥65,1809.5%
Health & sanitation
Health checks, vaccinations, waste disposal
¥2.4B¥50,318¥53,6196.1%
Commerce & tourism
Business attraction, shopping streets, tourism
¥1.9B¥41,259¥15,9795.0%
Agriculture, forestry & fisheries¥1.7B¥36,036¥24,4984.4%
Fire & emergency¥1.3B¥27,724¥24,6923.4%
Assembly¥195M¥4,145¥4,5580.5%
Disaster recovery¥76M¥1,605¥1,5780.2%
Labor¥38M¥802¥4810.1%

Welfare spending

Children
¥3.4B
Per resident ¥71,137 (median ¥74,813)
Elderly
¥2.4B
Per resident ¥51,726 (median ¥44,208)
Social welfare
¥3.3B
Per resident ¥69,722 (median ¥69,722)
Public assistance
¥383M
Per resident ¥8,118 (median ¥15,038)

Spending by type per resident

Personnel, social assistance and debt service are "mandatory" spending that is hard to cut. Here they make up 38.7% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥250K¥500K¥750K¥1.0M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥250K¥500K¥750K¥1.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.300.400.500.600.702015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

88%90%92%95%98%100%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

45K48K50K52K55K58K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202447,124¥38.7B¥39.7B¥8.3B0.3393.6%—
FY202348,128¥35.2B¥42.3B¥7.9B0.3395.7%—
FY202249,172¥36.6B¥44.9B¥7.7B0.3395.7%—
FY202150,164¥40.6B¥46.5B¥7.7B0.3393.1%—
FY202051,125¥41.9B¥46.8B¥8.0B0.3497.5%—
FY201952,047¥35.5B¥47.5B¥8.4B0.3498.0%—
FY201853,116¥35.5B¥46.1B¥8.4B0.3498.4%—
FY201754,167¥38.4B¥45.1B¥9.0B0.3495.3%—
FY201655,251¥35.8B¥43.9B¥10.3B0.3695.2%—
FY201556,237¥38.5B¥44.4B¥10.9B0.3792.8%—

Similar-sized cities in Niigata Prefecture

All municipalities in Niigata 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)