Takayama Village finances

長野県高山村の財政

Village Nagano Prefecture, Japan Population 6,413 Area 98.56 km² FY2024 settlement of accounts
Total spending
¥4.8B
Per resident ¥748,320
Local bonds outstanding
¥3.5B
Per resident ¥544,692
Reserve funds
¥3.3B
Per resident ¥507,618
Fiscal strength index
0.29
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.29
#1208 of 1718 in Japan · #44 of 77 in the prefecture (highest first)
Median of similar municipalities 0.42
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
84.6%
#268 of 1741 in Japan · #38 of 77 in the prefecture (lowest first)
Median of similar municipalities 85.9%
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
¥544,692
#887 of 1741 in Japan · #43 of 77 in the prefecture (lowest first)
Median of similar municipalities ¥401,866
What this means

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

Reserve funds per residentBetter than peers
¥507,618
#457 of 1741 in Japan · #35 of 77 in the prefecture (highest first)
Median of similar municipalities ¥427,687
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
36.8%
#898 of 1741 in Japan · #38 of 77 in the prefecture (highest first)
Median of similar municipalities 42.3%
What this means

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

Fiscal adjustment fund ratioWorse than peers
11.7%
#1522 of 1718 in Japan · #74 of 77 in the prefecture (highest first)
Median of similar municipalities 35.7%
What this means

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

Revenue ¥5.3B · per resident ¥832,795

Local taxes 13.9%Shared taxes and grants 5.4%Local allocation tax 39.3%National subsidies 8.2%Prefectural subsidies 4.1%Borrowing (local bonds) 6.1%Donations 0.9%Other 22.0%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥744M¥116,02413.9%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥286M¥44,6385.4%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.1B¥327,67039.3%
National subsidies
National treasury disbursements for specific programs
¥439M¥68,4588.2%
Prefectural subsidies
Prefectural disbursements for specific programs
¥221M¥34,4884.1%
Borrowing (local bonds)
New borrowing during the year
¥327M¥51,0066.1%
Donations
Including hometown tax (furusato nozei)
¥46M¥7,1100.9%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.2B¥183,40122.0%

Hometown tax (furusato nozei) donations received in FY2024: ¥41M

Spending by function per resident

This municipalityMedian of villages with 5,000+ people (39)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥1.2B¥180,677¥183,43324.1%
General administration
Office management, tax collection, family registers, elections
¥879M¥137,100¥161,47318.3%
Education
Schools, libraries, community centers, sports facilities
¥677M¥105,574¥85,55114.1%
Public works
Roads, bridges, parks, sewers, public housing
¥541M¥84,356¥65,96711.3%
Debt service
Repayment of principal and interest on local bonds
¥398M¥61,999¥45,9308.3%
Health & sanitation
Health checks, vaccinations, waste disposal
¥322M¥50,181¥51,8496.7%
Commerce & tourism
Business attraction, shopping streets, tourism
¥264M¥41,150¥19,2025.5%
Agriculture, forestry & fisheries¥264M¥41,092¥37,7055.5%
Fire & emergency¥218M¥33,934¥30,2154.5%
Assembly¥65M¥10,171¥8,7561.4%
Labor¥10M¥1,525¥00.2%
Disaster recovery¥4M¥561¥1400.1%

Welfare spending

Children
¥358M
Per resident ¥55,789 (median ¥73,201)
Elderly
¥279M
Per resident ¥43,504 (median ¥37,493)
Social welfare
¥520M
Per resident ¥81,108 (median ¥71,525)
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 36.8% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥200K¥400K¥600K2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

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

Fiscal strength index

0.250.300.350.400.452015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

6,2506,5006,7507,0007,2507,5002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20246,413¥4.8B¥3.5B¥3.3B0.2984.6%—
FY20236,525¥4.8B¥3.6B¥3.9B0.2885.1%—
FY20226,649¥4.8B¥3.5B¥3.7B0.2983.4%—
FY20216,720¥4.3B¥3.6B¥3.7B0.2979.0%—
FY20206,857¥5.2B¥3.8B¥3.5B0.3083.0%—
FY20197,014¥4.3B¥3.7B¥3.3B0.3079.3%—
FY20187,109¥3.9B¥3.6B¥3.2B0.3080.1%—
FY20177,182¥4.0B¥3.6B¥3.2B0.2977.5%—
FY20167,240¥4.8B¥3.6B¥3.0B0.2878.8%—
FY20157,336¥4.2B¥3.3B¥2.9B0.2777.7%—

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)