Kawakami Village finances

長野県川上村の財政

Village Nagano Prefecture, Japan Population 3,631 Area 209.61 km² FY2024 settlement of accounts
Total spending
¥4.9B
Per resident ¥1,360,266
Local bonds outstanding
¥5.3B
Per resident ¥1,468,243
Reserve funds
¥6.2B
Per resident ¥1,715,063
Fiscal strength index
0.27
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.27
#1261 of 1718 in Japan · #46 of 77 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 ratioBetter than peers
79.3%
#100 of 1741 in Japan · #17 of 77 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 residentWorse than peers
¥1,468,243
#1547 of 1741 in Japan · #64 of 77 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
¥1,715,063
#94 of 1741 in Japan · #12 of 77 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
29.4%
#1293 of 1741 in Japan · #54 of 77 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
52.1%
#241 of 1718 in Japan · #22 of 77 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 ¥5.1B · per resident ¥1,411,943

Local taxes 14.0%Shared taxes and grants 6.0%Local allocation tax 46.2%National subsidies 6.0%Prefectural subsidies 3.1%Borrowing (local bonds) 9.3%Donations 0.3%Other 15.1%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥717M¥197,44814.0%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥308M¥84,9526.0%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.4B¥651,85746.2%
National subsidies
National treasury disbursements for specific programs
¥309M¥84,9946.0%
Prefectural subsidies
Prefectural disbursements for specific programs
¥157M¥43,3583.1%
Borrowing (local bonds)
New borrowing during the year
¥478M¥131,5349.3%
Donations
Including hometown tax (furusato nozei)
¥16M¥4,3340.3%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥775M¥213,46615.1%

Hometown tax (furusato nozei) donations received in FY2024: ¥6M

Spending by function per resident

This municipalityMedian of villages with 2,000–5,000 people (66)
FunctionAmountPer residentPeer medianShare
Debt service
Repayment of principal and interest on local bonds
¥897M¥247,158¥125,46818.2%
Public works
Roads, bridges, parks, sewers, public housing
¥888M¥244,542¥136,26518.0%
Education
Schools, libraries, community centers, sports facilities
¥789M¥217,289¥128,67816.0%
Welfare
Elderly, children, people with disabilities, public assistance
¥783M¥215,597¥240,27415.8%
General administration
Office management, tax collection, family registers, elections
¥756M¥208,191¥318,92015.3%
Health & sanitation
Health checks, vaccinations, waste disposal
¥284M¥78,124¥86,2975.7%
Agriculture, forestry & fisheries¥242M¥66,588¥105,3254.9%
Fire & emergency¥172M¥47,359¥53,0933.5%
Commerce & tourism
Business attraction, shopping streets, tourism
¥72M¥19,846¥45,8641.5%
Assembly¥40M¥10,886¥17,5610.8%
Disaster recovery¥17M¥4,638¥1,9550.3%
Labor¥175,000¥48¥00.0%

Welfare spending

Children
¥229M
Per resident ¥62,936 (median ¥69,713)
Elderly
¥174M
Per resident ¥47,999 (median ¥64,066)
Social welfare
¥380M
Per resident ¥104,662 (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 37.5% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥500K¥1.0M¥1.5M¥2.0M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥500K¥1.0M¥1.5M¥2.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.180.200.230.250.282015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

65%70%75%80%85%90%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

3,6003,8004,0004,2002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20243,631¥4.9B¥5.3B¥6.2B0.2779.3%—
FY20233,741¥5.8B¥5.7B¥6.3B0.2679.6%—
FY20223,806¥6.7B¥5.5B¥6.3B0.2577.1%—
FY20213,844¥5.7B¥3.9B¥6.2B0.2472.6%—
FY20203,947¥6.0B¥3.4B¥5.8B0.2678.2%—
FY20193,963¥4.0B¥3.0B¥5.7B0.2673.9%—
FY20183,952¥4.1B¥3.0B¥5.4B0.2775.8%—
FY20174,000¥3.6B¥3.1B¥5.3B0.2571.6%—
FY20164,025¥3.8B¥3.3B¥5.1B0.2470.8%—
FY20154,103¥4.9B¥3.5B¥4.5B0.2368.6%—

Similar-sized villages in Nagano Prefecture

All municipalities in Nagano 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)