Kiso Village finances

長野県木祖村の財政

Village Nagano Prefecture, Japan Population 2,516 Area 140.50 km² FY2024 settlement of accounts
Total spending
¥3.2B
Per resident ¥1,285,488
Local bonds outstanding
¥2.8B
Per resident ¥1,114,716
Reserve funds
¥2.3B
Per resident ¥927,148
Fiscal strength index
0.26
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.26
#1297 of 1718 in Japan · #47 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 ratio
87.6%
#457 of 1741 in Japan · #49 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
¥1,114,716
#1425 of 1741 in Japan · #58 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 residentWorse than peers
¥927,148
#249 of 1741 in Japan · #21 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 ratioWorse than peers
27.5%
#1399 of 1741 in Japan · #60 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
72.2%
#106 of 1718 in Japan · #11 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 ¥3.3B · per resident ¥1,322,024

Local taxes 15.9%Shared taxes and grants 4.3%Local allocation tax 49.9%National subsidies 7.4%Prefectural subsidies 3.4%Borrowing (local bonds) 7.4%Donations 0.5%Other 11.2%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥528M¥209,72115.9%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥145M¥57,4524.3%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥1.7B¥660,01249.9%
National subsidies
National treasury disbursements for specific programs
¥247M¥98,1537.4%
Prefectural subsidies
Prefectural disbursements for specific programs
¥112M¥44,5913.4%
Borrowing (local bonds)
New borrowing during the year
¥246M¥97,6897.4%
Donations
Including hometown tax (furusato nozei)
¥17M¥6,9540.5%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥371M¥147,45211.2%

Hometown tax (furusato nozei) donations received in FY2024: ¥16M

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
¥647M¥257,351¥318,92020.0%
Public works
Roads, bridges, parks, sewers, public housing
¥638M¥253,732¥136,26519.7%
Welfare
Elderly, children, people with disabilities, public assistance
¥577M¥229,217¥240,27417.8%
Debt service
Repayment of principal and interest on local bonds
¥409M¥162,403¥125,46812.6%
Education
Schools, libraries, community centers, sports facilities
¥216M¥85,787¥128,6786.7%
Health & sanitation
Health checks, vaccinations, waste disposal
¥195M¥77,523¥86,2976.0%
Commerce & tourism
Business attraction, shopping streets, tourism
¥180M¥71,690¥45,8645.6%
Agriculture, forestry & fisheries¥168M¥66,820¥105,3255.2%
Fire & emergency¥160M¥63,442¥53,0934.9%
Assembly¥42M¥16,729¥17,5611.3%
Labor¥2M¥795¥00.1%

Welfare spending

Children
¥155M
Per resident ¥61,777 (median ¥69,713)
Elderly
¥147M
Per resident ¥58,278 (median ¥64,066)
Social welfare
¥275M
Per resident ¥109,161 (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 38.2% 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

0.150.200.250.300.352015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

78%80%82%85%88%90%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

2,4002,6002,8003,0003,2002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20242,516¥3.2B¥2.8B¥2.3B0.2687.6%—
FY20232,579¥3.3B¥3.0B¥2.3B0.2785.8%—
FY20222,637¥3.3B¥2.9B¥1.9B0.2884.8%—
FY20212,716¥2.9B¥2.9B¥1.7B0.3083.0%—
FY20202,771¥3.7B¥2.9B¥1.7B0.3287.8%—
FY20192,830¥2.8B¥2.7B¥1.7B0.3385.8%—
FY20182,913¥2.8B¥2.6B¥1.8B0.3386.4%—
FY20172,941¥2.7B¥2.6B¥1.9B0.3483.1%—
FY20163,009¥3.0B¥2.6B¥1.8B0.3579.8%—
FY20153,055¥2.8B¥2.6B¥2.2B0.3583.0%—

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)