Hiezu Village finances

鳥取県日吉津村の財政

Village Tottori Prefecture, Japan Population 3,616 Area 4.20 km² FY2024 settlement of accounts
Total spending
¥3.1B
Per resident ¥854,397
Local bonds outstanding
¥3.1B
Per resident ¥847,207
Reserve funds
¥1.2B
Per resident ¥319,440
Fiscal strength index
0.49
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.49
#748 of 1718 in Japan · #4 of 19 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 ratioBetter than peers
81.1%
#139 of 1741 in Japan · #1 of 19 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 residentBetter than peers
¥847,207
#1274 of 1741 in Japan · #13 of 19 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
¥319,440
#720 of 1741 in Japan · #12 of 19 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 ratioBetter than peers
38.7%
#795 of 1741 in Japan · #5 of 19 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 ratioWorse than peers
31.4%
#598 of 1718 in Japan · #9 of 19 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 ¥3.2B · per resident ¥891,290

Local taxes 28.4%Shared taxes and grants 5.0%Local allocation tax 27.3%National subsidies 11.4%Prefectural subsidies 5.6%Borrowing (local bonds) 12.0%Donations 1.4%Other 8.8%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥916M¥253,42628.4%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥160M¥44,2225.0%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥881M¥243,64827.3%
National subsidies
National treasury disbursements for specific programs
¥367M¥101,43311.4%
Prefectural subsidies
Prefectural disbursements for specific programs
¥181M¥50,0985.6%
Borrowing (local bonds)
New borrowing during the year
¥388M¥107,26012.0%
Donations
Including hometown tax (furusato nozei)
¥46M¥12,6321.4%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥284M¥78,5718.8%

Hometown tax (furusato nozei) donations received in FY2024: ¥40M

Spending by function per resident

This municipalityMedian of villages with 2,000–5,000 people (66)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥1.3B¥357,282¥240,27441.8%
General administration
Office management, tax collection, family registers, elections
¥510M¥141,056¥318,92016.5%
Education
Schools, libraries, community centers, sports facilities
¥275M¥76,162¥128,6788.9%
Debt service
Repayment of principal and interest on local bonds
¥269M¥74,269¥125,4688.7%
Health & sanitation
Health checks, vaccinations, waste disposal
¥228M¥62,976¥86,2977.4%
Fire & emergency¥226M¥62,372¥53,0937.3%
Public works
Roads, bridges, parks, sewers, public housing
¥132M¥36,445¥136,2654.3%
Agriculture, forestry & fisheries¥71M¥19,713¥105,3252.3%
Assembly¥65M¥17,875¥17,5612.1%
Commerce & tourism
Business attraction, shopping streets, tourism
¥23M¥6,246¥45,8640.7%

Welfare spending

Children
¥802M
Per resident ¥221,877 (median ¥69,713)
Elderly
¥122M
Per resident ¥33,623 (median ¥64,066)
Social welfare
¥341M
Per resident ¥94,308 (median ¥98,485)
Public assistance
¥27M
Per resident ¥7,473 (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 49.2% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥250K¥500K¥750K¥1.0M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥500K¥1.0M¥1.5M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.000.200.400.600.802015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

75%80%85%90%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

3,4503,5003,5503,6003,6502015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20243,616¥3.1B¥3.1B¥1.2B0.4981.1%—
FY20233,620¥2.6B¥2.9B¥1.1B0.5079.3%—
FY20223,599¥3.3B¥3.1B¥1.1B0.5377.0%—
FY20213,575¥3.4B¥2.7B¥1.1B0.5775.2%—
FY20203,554¥2.8B¥2.3B¥829M0.6184.8%—
FY20193,554¥2.3B¥2.4B¥813M0.6485.0%—
FY20183,559¥2.5B¥2.6B¥746M0.6880.8%—
FY20173,550¥2.5B¥2.5B¥783M0.7184.1%—
FY20163,514¥2.1B¥2.1B¥878M0.7389.5%—
FY20153,497¥2.2B¥2.1B¥849M0.7586.6%—

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)