Yosano Town finances

京都府与謝野町の財政

Town Kyoto Prefecture, Japan Population 19,402 Area 108.38 km² FY2024 settlement of accounts
Total spending
¥12.0B
Per resident ¥619,989
Local bonds outstanding
¥11.2B
Per resident ¥577,233
Reserve funds
¥4.2B
Per resident ¥214,285
Fiscal strength index
0.28
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.28
#1234 of 1718 in Japan · #21 of 26 in the prefecture (highest first)
Median of similar municipalities 0.38
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
90.2%
#704 of 1741 in Japan · #5 of 26 in the prefecture (lowest first)
Median of similar municipalities 90.0%
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
¥577,233
#953 of 1741 in Japan · #14 of 26 in the prefecture (lowest first)
Median of similar municipalities ¥554,217
What this means

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

Reserve funds per residentWorse than peers
¥214,285
#994 of 1741 in Japan · #9 of 26 in the prefecture (highest first)
Median of similar municipalities ¥293,873
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
22.3%
#1592 of 1741 in Japan · #24 of 26 in the prefecture (highest first)
Median of similar municipalities 35.3%
What this means

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

Fiscal adjustment fund ratioWorse than peers
19.7%
#1111 of 1718 in Japan · #13 of 26 in the prefecture (highest first)
Median of similar municipalities 30.4%
What this means

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

Revenue ¥12.1B · per resident ¥624,296

Local taxes 15.0%Shared taxes and grants 6.4%Local allocation tax 48.2%National subsidies 11.4%Prefectural subsidies 7.5%Borrowing (local bonds) 4.2%Donations 0.6%Other 6.7%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥1.8B¥93,81715.0%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥777M¥40,0546.4%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥5.8B¥300,85948.2%
National subsidies
National treasury disbursements for specific programs
¥1.4B¥71,20411.4%
Prefectural subsidies
Prefectural disbursements for specific programs
¥906M¥46,6837.5%
Borrowing (local bonds)
New borrowing during the year
¥511M¥26,3524.2%
Donations
Including hometown tax (furusato nozei)
¥69M¥3,5640.6%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥810M¥41,7626.7%

Hometown tax (furusato nozei) donations received in FY2024: ¥61M

Spending by function per resident

This municipalityMedian of towns with 10,000–20,000 people (245)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥3.9B¥200,211¥196,56232.3%
General administration
Office management, tax collection, family registers, elections
¥1.6B¥84,748¥132,74413.7%
Debt service
Repayment of principal and interest on local bonds
¥1.5B¥75,551¥57,44212.2%
Public works
Roads, bridges, parks, sewers, public housing
¥1.3B¥68,534¥64,17411.1%
Education
Schools, libraries, community centers, sports facilities
¥1.1B¥59,037¥74,0909.5%
Health & sanitation
Health checks, vaccinations, waste disposal
¥1.0B¥52,997¥56,4938.5%
Fire & emergency¥571M¥29,405¥27,8484.7%
Agriculture, forestry & fisheries¥440M¥22,667¥30,7253.7%
Commerce & tourism
Business attraction, shopping streets, tourism
¥364M¥18,762¥16,8593.0%
Assembly¥109M¥5,637¥6,6360.9%
Disaster recovery¥27M¥1,385¥5310.2%
Labor¥17M¥860¥930.1%
その他¥4M¥195¥00.0%

Welfare spending

Children
¥1.4B
Per resident ¥72,869 (median ¥68,686)
Elderly
¥977M
Per resident ¥50,346 (median ¥47,975)
Social welfare
¥1.5B
Per resident ¥76,986 (median ¥75,979)
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 46.8% 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¥600K¥800K2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.200.300.400.500.600.702015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

19K20K21K22K23K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202419,402¥12.0B¥11.2B¥4.2B0.2890.2%—
FY202319,777¥12.3B¥12.1B¥4.2B0.2795.3%—
FY202220,199¥12.1B¥13.1B¥4.3B0.2793.6%—
FY202120,660¥13.1B¥14.2B¥4.3B0.2892.5%—
FY202021,040¥14.9B¥14.5B¥4.2B0.2997.4%—
FY201921,377¥13.7B¥15.4B¥4.8B0.2996.8%—
FY201821,815¥11.3B¥14.0B¥4.9B0.2997.7%—
FY201722,256¥12.5B¥14.4B¥5.0B0.3097.3%—
FY201622,645¥13.0B¥14.2B¥5.2B0.3092.1%—
FY201522,966¥12.5B¥13.5B¥5.1B0.3090.1%—

Similar-sized towns in Kyoto Prefecture

All municipalities in Kyoto 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)