Oshika Village finances

長野県大鹿村の財政

Village Nagano Prefecture, Japan Population 868 Area 248.28 km² FY2024 settlement of accounts
Total spending
¥2.4B
Per resident ¥2,721,047
Local bonds outstanding
¥2.0B
Per resident ¥2,263,002
Reserve funds
¥3.2B
Per resident ¥3,635,881
Fiscal strength index
0.15
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.15
#1596 of 1718 in Japan · #68 of 77 in the prefecture (highest first)
Median of similar municipalities 0.13
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
73.1%
#23 of 1741 in Japan · #3 of 77 in the prefecture (lowest first)
Median of similar municipalities 88.1%
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
¥2,263,002
#1669 of 1741 in Japan · #73 of 77 in the prefecture (lowest first)
Median of similar municipalities ¥2,254,408
What this means

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

Reserve funds per residentBetter than peers
¥3,635,881
#22 of 1741 in Japan · #2 of 77 in the prefecture (highest first)
Median of similar municipalities ¥1,990,184
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
18.1%
#1697 of 1741 in Japan · #75 of 77 in the prefecture (highest first)
Median of similar municipalities 25.1%
What this means

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

Fiscal adjustment fund ratioWorse than peers
34.9%
#500 of 1718 in Japan · #39 of 77 in the prefecture (highest first)
Median of similar municipalities 62.7%
What this means

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

Revenue ¥2.5B · per resident ¥2,847,524

Local taxes 7.7%Shared taxes and grants 3.3%Local allocation tax 54.0%National subsidies 9.1%Prefectural subsidies 3.1%Borrowing (local bonds) 12.5%Donations 0.7%Other 9.7%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥190M¥219,3037.7%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥81M¥93,2783.3%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥1.3B¥1,536,70054.0%
National subsidies
National treasury disbursements for specific programs
¥225M¥258,9909.1%
Prefectural subsidies
Prefectural disbursements for specific programs
¥77M¥89,2173.1%
Borrowing (local bonds)
New borrowing during the year
¥308M¥355,06912.5%
Donations
Including hometown tax (furusato nozei)
¥16M¥18,7100.7%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥240M¥276,2589.7%

Hometown tax (furusato nozei) donations received in FY2024: ¥5M

Spending by function per resident

This municipalityMedian of villages under 2,000 people (78)
FunctionAmountPer residentPeer medianShare
General administration
Office management, tax collection, family registers, elections
¥490M¥564,123¥632,03120.7%
Welfare
Elderly, children, people with disabilities, public assistance
¥375M¥431,820¥341,45715.9%
Education
Schools, libraries, community centers, sports facilities
¥314M¥362,181¥212,63713.3%
Public works
Roads, bridges, parks, sewers, public housing
¥279M¥321,395¥280,09111.8%
Debt service
Repayment of principal and interest on local bonds
¥235M¥271,276¥254,16210.0%
Health & sanitation
Health checks, vaccinations, waste disposal
¥209M¥240,910¥214,3898.9%
Agriculture, forestry & fisheries¥189M¥218,241¥222,9898.0%
Commerce & tourism
Business attraction, shopping streets, tourism
¥117M¥134,453¥137,2604.9%
Disaster recovery¥73M¥84,167¥3,2573.1%
Fire & emergency¥52M¥59,598¥92,0532.2%
Assembly¥28M¥31,904¥38,8761.2%
その他¥847,000¥976¥00.0%
Labor¥2,000¥2¥00.0%

Welfare spending

Children
¥60M
Per resident ¥69,529 (median ¥75,972)
Elderly
¥134M
Per resident ¥154,044 (median ¥98,388)
Social welfare
¥181M
Per resident ¥208,248 (median ¥149,657)
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 30.5% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥1.0M¥2.0M¥3.0M¥4.0M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥1.0M¥2.0M¥3.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.120.140.162015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

60%70%80%90%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

8509009501,0001,0501,1002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY2024868¥2.4B¥2.0B¥3.2B0.1573.1%—
FY2023887¥2.6B¥1.9B¥3.1B0.1568.5%—
FY2022926¥2.3B¥1.8B¥3.0B0.1569.6%—
FY2021941¥2.6B¥1.8B¥2.8B0.1665.8%—
FY2020977¥2.8B¥1.7B¥2.6B0.1672.0%—
FY20191,000¥2.2B¥1.5B¥2.4B0.1671.3%—
FY20181,008¥2.2B¥1.6B¥2.5B0.1574.5%—
FY20171,042¥2.0B¥1.6B¥2.6B0.1470.3%—
FY20161,064¥2.4B¥1.6B¥2.8B0.1469.8%—
FY20151,062¥2.3B¥1.4B¥2.8B0.1368.6%—

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)