Aisho Town finances

滋賀県愛荘町の財政

Town Shiga Prefecture, Japan Population 21,042 Area 37.97 km² FY2024 settlement of accounts
Total spending
¥11.9B
Per resident ¥566,405
Local bonds outstanding
¥13.3B
Per resident ¥631,723
Reserve funds
¥4.2B
Per resident ¥200,688
Fiscal strength index
0.57
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.57
#591 of 1718 in Japan · #13 of 19 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
93.7%
#1146 of 1741 in Japan · #14 of 19 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 residentWorse than peers
¥631,723
#1046 of 1741 in Japan · #18 of 19 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 residentBetter than peers
¥200,688
#1025 of 1741 in Japan · #10 of 19 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 ratioWorse than peers
38.7%
#793 of 1741 in Japan · #16 of 19 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 ratioBetter than peers
30.1%
#645 of 1718 in Japan · #5 of 19 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 ¥12.0B · per resident ¥570,457

Local taxes 27.7%Shared taxes and grants 7.3%Local allocation tax 23.1%National subsidies 13.8%Prefectural subsidies 6.3%Borrowing (local bonds) 10.8%Donations 1.4%Other 9.6%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥3.3B¥157,85727.7%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥880M¥41,8217.3%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.8B¥131,81423.1%
National subsidies
National treasury disbursements for specific programs
¥1.7B¥78,71513.8%
Prefectural subsidies
Prefectural disbursements for specific programs
¥753M¥35,7946.3%
Borrowing (local bonds)
New borrowing during the year
¥1.3B¥61,57810.8%
Donations
Including hometown tax (furusato nozei)
¥166M¥7,9121.4%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.2B¥54,9659.6%

Hometown tax (furusato nozei) donations received in FY2024: ¥166M

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
¥3.8B¥178,503¥168,25831.5%
General administration
Office management, tax collection, family registers, elections
¥2.1B¥98,495¥66,27317.4%
Education
Schools, libraries, community centers, sports facilities
¥1.8B¥83,547¥56,48114.8%
Public works
Roads, bridges, parks, sewers, public housing
¥1.2B¥58,848¥40,67310.4%
Debt service
Repayment of principal and interest on local bonds
¥1.0B¥49,160¥30,1658.7%
Health & sanitation
Health checks, vaccinations, waste disposal
¥747M¥35,524¥35,8346.3%
Agriculture, forestry & fisheries¥560M¥26,637¥7,5084.7%
Fire & emergency¥456M¥21,658¥17,4743.8%
Commerce & tourism
Business attraction, shopping streets, tourism
¥186M¥8,844¥5,7691.6%
Assembly¥108M¥5,110¥3,8460.9%
Labor¥2M¥81¥2190.0%

Welfare spending

Children
¥1.5B
Per resident ¥70,869 (median ¥73,617)
Elderly
¥531M
Per resident ¥25,223 (median ¥33,074)
Social welfare
¥1.7B
Per resident ¥82,397 (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 44.0% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥200K¥400K¥600K¥800K2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

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

Fiscal strength index

0.550.580.600.630.650.682015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

80%85%90%95%100%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

21K21K21K21K21K22K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202421,042¥11.9B¥13.3B¥4.2B0.5793.7%—
FY202321,194¥10.7B¥12.9B¥4.4B0.5695.4%—
FY202221,332¥11.0B¥13.0B¥4.7B0.5793.1%—
FY202121,389¥10.9B¥12.5B¥4.9B0.5986.9%—
FY202021,420¥12.3B¥12.1B¥4.6B0.6091.9%—
FY201921,304¥8.8B¥11.6B¥4.9B0.6194.2%—
FY201821,349¥9.7B¥11.8B¥4.9B0.6094.4%—
FY201721,402¥10.2B¥11.1B¥4.8B0.6198.4%—
FY201621,276¥9.9B¥10.2B¥4.9B0.6191.8%—
FY201521,217¥9.8B¥9.8B¥4.7B0.6291.3%—

Similar-sized towns in Shiga Prefecture

All municipalities in Shiga 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)