Yoshika Town finances

島根県吉賀町の財政

Town Shimane Prefecture, Japan Population 5,571 Area 336.50 km² FY2024 settlement of accounts
Total spending
¥7.5B
Per resident ¥1,341,705
Local bonds outstanding
¥8.5B
Per resident ¥1,520,271
Reserve funds
¥2.4B
Per resident ¥437,935
Fiscal strength index
0.16
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.16
#1565 of 1718 in Japan · #12 of 19 in the prefecture (highest first)
Median of similar municipalities 0.27
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 ratioWorse than peers
93.9%
#1182 of 1741 in Japan · #13 of 19 in the prefecture (lowest first)
Median of similar municipalities 89.1%
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
¥1,520,271
#1561 of 1741 in Japan · #9 of 19 in the prefecture (lowest first)
Median of similar municipalities ¥858,549
What this means

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

Reserve funds per residentWorse than peers
¥437,935
#536 of 1741 in Japan · #8 of 19 in the prefecture (highest first)
Median of similar municipalities ¥465,414
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
18.1%
#1696 of 1741 in Japan · #14 of 19 in the prefecture (highest first)
Median of similar municipalities 30.5%
What this means

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

Fiscal adjustment fund ratioWorse than peers
25.5%
#822 of 1718 in Japan · #6 of 19 in the prefecture (highest first)
Median of similar municipalities 31.1%
What this means

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

Revenue ¥7.6B · per resident ¥1,369,782

Local taxes 6.8%Shared taxes and grants 4.0%Local allocation tax 52.1%National subsidies 10.8%Prefectural subsidies 6.3%Borrowing (local bonds) 8.8%Donations 0.4%Other 10.9%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥518M¥92,9606.8%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥305M¥54,8024.0%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥4.0B¥713,28352.1%
National subsidies
National treasury disbursements for specific programs
¥822M¥147,57710.8%
Prefectural subsidies
Prefectural disbursements for specific programs
¥477M¥85,6526.3%
Borrowing (local bonds)
New borrowing during the year
¥675M¥121,0808.8%
Donations
Including hometown tax (furusato nozei)
¥27M¥4,8240.4%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥833M¥149,60310.9%

Hometown tax (furusato nozei) donations received in FY2024: ¥25M

Spending by function per resident

This municipalityMedian of towns with 5,000–10,000 people (210)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥1.9B¥334,025¥224,28424.9%
Debt service
Repayment of principal and interest on local bonds
¥1.0B¥183,423¥94,39913.7%
General administration
Office management, tax collection, family registers, elections
¥1.0B¥180,865¥189,68213.5%
Health & sanitation
Health checks, vaccinations, waste disposal
¥894M¥160,537¥87,52212.0%
Public works
Roads, bridges, parks, sewers, public housing
¥737M¥132,373¥100,9189.9%
Agriculture, forestry & fisheries¥695M¥124,825¥62,1799.3%
Education
Schools, libraries, community centers, sports facilities
¥653M¥117,168¥97,8688.7%
Fire & emergency¥339M¥60,885¥38,6874.5%
Commerce & tourism
Business attraction, shopping streets, tourism
¥141M¥25,265¥26,8701.9%
Assembly¥70M¥12,622¥10,2150.9%
Disaster recovery¥54M¥9,634¥1,5420.7%
Labor¥458,000¥82¥10.0%

Welfare spending

Children
¥551M
Per resident ¥98,827 (median ¥67,708)
Elderly
¥573M
Per resident ¥102,766 (median ¥60,528)
Social welfare
¥681M
Per resident ¥122,174 (median ¥89,723)
Public assistance
¥57M
Per resident ¥10,258 (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 42.9% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥500K¥1.0M¥1.5M¥2.0M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

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

Fiscal strength index

0.150.200.250.302015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

75%80%85%90%95%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

5,5005,7506,0006,2506,5006,7502015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20245,571¥7.5B¥8.5B¥2.4B0.1693.9%—
FY20235,717¥8.0B¥8.8B¥2.8B0.1688.6%—
FY20225,814¥7.2B¥8.7B¥3.0B0.1786.9%—
FY20215,948¥7.8B¥8.7B¥3.0B0.1781.6%—
FY20206,139¥7.8B¥8.4B¥2.8B0.1890.0%—
FY20196,280¥7.0B¥8.5B¥2.8B0.1889.5%—
FY20186,288¥6.3B¥8.2B¥3.2B0.1889.4%—
FY20176,345¥6.6B¥7.8B¥3.3B0.1790.5%—
FY20166,398¥6.6B¥7.6B¥3.5B0.1784.1%—
FY20156,516¥7.2B¥7.2B¥3.4B0.1779.5%—

Similar-sized towns in Shimane Prefecture

All municipalities in Shimane 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)