Kota Town finances

愛知県幸田町の財政

Town Aichi Prefecture, Japan Population 42,023 Area 56.72 km² FY2024 settlement of accounts
Total spending
¥20.0B
Per resident ¥475,682
Local bonds outstanding
¥3.9B
Per resident ¥93,417
Reserve funds
¥3.2B
Per resident ¥75,514
Fiscal strength index
1.07
1.0 or more: no ordinary allocation tax

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

Fiscal strength indexBetter than peers
1.07
#57 of 1718 in Japan · #13 of 54 in the prefecture (highest first)
Median of similar municipalities 0.63
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
92.0%
#929 of 1741 in Japan · #31 of 54 in the prefecture (lowest first)
Median of similar municipalities 91.1%
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 residentBetter than peers
¥93,417
#43 of 1741 in Japan · #7 of 54 in the prefecture (lowest first)
Median of similar municipalities ¥303,943
What this means

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

Reserve funds per residentWorse than peers
¥75,514
#1574 of 1741 in Japan · #41 of 54 in the prefecture (highest first)
Median of similar municipalities ¥135,471
What this means

Fiscal adjustment, debt reduction and special-purpose funds at fiscal year-end divided by the population.

Own-source revenue ratioBetter than peers
69.7%
#20 of 1741 in Japan · #5 of 54 in the prefecture (highest first)
Median of similar municipalities 45.0%
What this means

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

Fiscal adjustment fund ratio
22.3%
#984 of 1718 in Japan · #22 of 54 in the prefecture (highest first)
Median of similar municipalities 22.5%
What this means

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

Revenue ¥21.0B · per resident ¥499,991

Local taxes 43.7%Shared taxes and grants 9.6%Local allocation tax 0.0%National subsidies 12.2%Prefectural subsidies 5.3%Borrowing (local bonds) 3.2%Donations 12.1%Other 13.8%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥9.2B¥218,65743.7%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥2.0B¥47,9449.6%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥5M¥1240.0%
National subsidies
National treasury disbursements for specific programs
¥2.6B¥61,10312.2%
Prefectural subsidies
Prefectural disbursements for specific programs
¥1.1B¥26,3065.3%
Borrowing (local bonds)
New borrowing during the year
¥680M¥16,1823.2%
Donations
Including hometown tax (furusato nozei)
¥2.5B¥60,58012.1%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥2.9B¥69,09513.8%

Hometown tax (furusato nozei) donations received in FY2024: ¥2.5B

Spending by function per resident

This municipalityMedian of towns with 20,000+ people (131)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥7.4B¥177,151¥168,25837.2%
Education
Schools, libraries, community centers, sports facilities
¥3.4B¥79,860¥56,48116.8%
General administration
Office management, tax collection, family registers, elections
¥3.2B¥77,209¥66,27316.2%
Public works
Roads, bridges, parks, sewers, public housing
¥2.0B¥47,040¥40,6739.9%
Health & sanitation
Health checks, vaccinations, waste disposal
¥1.5B¥35,419¥35,8347.4%
Fire & emergency¥734M¥17,474¥17,4743.7%
Debt service
Repayment of principal and interest on local bonds
¥593M¥14,112¥30,1653.0%
Agriculture, forestry & fisheries¥543M¥12,913¥7,5082.7%
Commerce & tourism
Business attraction, shopping streets, tourism
¥438M¥10,423¥5,7692.2%
Assembly¥139M¥3,300¥3,8460.7%
Labor¥30M¥703¥2190.1%
Disaster recovery¥3M¥78¥00.0%

Welfare spending

Children
¥3.6B
Per resident ¥84,952 (median ¥73,617)
Elderly
¥1.3B
Per resident ¥30,892 (median ¥33,074)
Social welfare
¥2.6B
Per resident ¥61,307 (median ¥61,434)
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 44.4% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥50K¥100K¥150K¥200K2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥200K¥400K¥600K2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.600.801.001.202015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

80%85%90%95%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

39K40K41K42K43K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202442,023¥20.0B¥3.9B¥3.2B1.0792.0%—
FY202342,296¥19.5B¥3.8B¥3.7B1.0491.0%—
FY202242,283¥19.0B¥3.8B¥4.0B1.0589.7%—
FY202142,532¥18.9B¥3.6B¥4.0B1.1188.8%—
FY202042,581¥22.3B¥3.6B¥3.7B1.1788.5%—
FY201942,378¥18.1B¥3.7B¥4.4B1.2085.8%—
FY201841,947¥15.0B¥4.3B¥4.2B1.1485.2%—
FY201741,180¥14.8B¥5.0B¥3.7B1.1689.5%—
FY201640,545¥15.0B¥5.8B¥4.2B1.1884.8%—
FY201539,852¥13.6B¥6.4B¥3.8B1.1780.4%—

Similar-sized towns in Aichi Prefecture

All municipalities in Aichi 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)