Ama Town finances

島根県海士町の財政

Town Shimane Prefecture, Japan Population 2,209 Area 33.44 km² FY2024 settlement of accounts
Total spending
¥9.6B
Per resident ¥4,328,369
Local bonds outstanding
¥11.6B
Per resident ¥5,260,139
Reserve funds
¥1.4B
Per resident ¥615,699
Fiscal strength index
0.10
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.10
#1693 of 1718 in Japan · #17 of 19 in the prefecture (highest first)
Median of similar municipalities 0.18
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
82.5%
#188 of 1741 in Japan · #1 of 19 in the prefecture (lowest first)
Median of similar municipalities 86.2%
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
¥5,260,139
#1734 of 1741 in Japan · #19 of 19 in the prefecture (lowest first)
Median of similar municipalities ¥1,454,614
What this means

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

Reserve funds per residentWorse than peers
¥615,699
#391 of 1741 in Japan · #6 of 19 in the prefecture (highest first)
Median of similar municipalities ¥953,260
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
15.7%
#1723 of 1741 in Japan · #18 of 19 in the prefecture (highest first)
Median of similar municipalities 25.6%
What this means

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

Fiscal adjustment fund ratioWorse than peers
9.1%
#1614 of 1718 in Japan · #14 of 19 in the prefecture (highest first)
Median of similar municipalities 36.0%
What this means

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

Revenue ¥9.7B · per resident ¥4,385,399

Local taxes 2.4%Shared taxes and grants 1.1%Local allocation tax 39.4%National subsidies 9.1%Prefectural subsidies 3.4%Borrowing (local bonds) 31.3%Donations 3.2%Other 10.1%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥235M¥106,5072.4%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥106M¥48,0571.1%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥3.8B¥1,726,45339.4%
National subsidies
National treasury disbursements for specific programs
¥880M¥398,4179.1%
Prefectural subsidies
Prefectural disbursements for specific programs
¥331M¥150,0033.4%
Borrowing (local bonds)
New borrowing during the year
¥3.0B¥1,372,89631.3%
Donations
Including hometown tax (furusato nozei)
¥311M¥140,6413.2%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥977M¥442,42510.1%

Hometown tax (furusato nozei) donations received in FY2024: ¥246M

Spending by function per resident

This municipalityMedian of towns under 5,000 people (157)
FunctionAmountPer residentPeer medianShare
General administration
Office management, tax collection, family registers, elections
¥3.8B¥1,698,931¥342,22939.3%
Debt service
Repayment of principal and interest on local bonds
¥1.4B¥634,927¥169,92514.7%
Public works
Roads, bridges, parks, sewers, public housing
¥884M¥400,188¥176,6129.2%
Education
Schools, libraries, community centers, sports facilities
¥765M¥346,421¥134,3778.0%
Welfare
Elderly, children, people with disabilities, public assistance
¥742M¥336,113¥271,2637.8%
Health & sanitation
Health checks, vaccinations, waste disposal
¥582M¥263,557¥146,2936.1%
Agriculture, forestry & fisheries¥538M¥243,593¥136,1235.6%
Fire & emergency¥465M¥210,442¥66,2414.9%
Commerce & tourism
Business attraction, shopping streets, tourism
¥370M¥167,562¥53,2313.9%
Assembly¥50M¥22,626¥18,3730.5%
Disaster recovery¥9M¥4,010¥1430.1%

Welfare spending

Children
¥177M
Per resident ¥80,332 (median ¥67,342)
Elderly
¥348M
Per resident ¥157,506 (median ¥83,671)
Social welfare
¥162M
Per resident ¥73,267 (median ¥107,823)
Public assistance
¥55M
Per resident ¥25,009 (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 25.1% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥2.0M¥4.0M¥6.0M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥2.0M¥4.0M¥6.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.080.100.120.150.170.202015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

2,2002,2502,3002,3502,4002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20242,209¥9.6B¥11.6B¥1.4B0.1082.5%—
FY20232,214¥7.1B¥10.0B¥1.4B0.1083.1%—
FY20222,238¥6.5B¥10.2B¥1.6B0.1084.8%—
FY20212,242¥6.7B¥10.6B¥1.5B0.1083.4%—
FY20202,214¥7.0B¥10.2B¥1.3B0.1086.8%—
FY20192,239¥5.9B¥9.2B¥1.2B0.1088.7%—
FY20182,284¥5.5B¥8.6B¥1.1B0.1089.6%—
FY20172,286¥4.8B¥8.4B¥1.0B0.1091.7%—
FY20162,304¥4.9B¥8.7B¥1.0B0.1090.4%—
FY20152,355¥4.9B¥8.5B¥887M0.0991.6%—

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)