Sho Town finances

岡山県勝央町の財政

Town Okayama Prefecture, Japan Population 10,737 Area 54.05 km² FY2024 settlement of accounts
Total spending
¥6.9B
Per resident ¥642,257
Local bonds outstanding
¥5.8B
Per resident ¥537,227
Reserve funds
¥3.7B
Per resident ¥339,980
Fiscal strength index
0.48
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.48
#769 of 1718 in Japan · #10 of 27 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 ratioBetter than peers
81.8%
#158 of 1741 in Japan · #1 of 27 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
¥537,227
#878 of 1741 in Japan · #9 of 27 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 residentBetter than peers
¥339,980
#682 of 1741 in Japan · #14 of 27 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 ratioBetter than peers
38.6%
#799 of 1741 in Japan · #9 of 27 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 ratioBetter than peers
71.6%
#108 of 1718 in Japan · #1 of 27 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 ¥7.5B · per resident ¥699,276

Local taxes 27.1%Shared taxes and grants 6.7%Local allocation tax 29.1%National subsidies 10.4%Prefectural subsidies 4.6%Borrowing (local bonds) 10.6%Donations 0.5%Other 11.1%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥2.0B¥189,20027.1%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥504M¥46,9566.7%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.2B¥203,37729.1%
National subsidies
National treasury disbursements for specific programs
¥783M¥72,95910.4%
Prefectural subsidies
Prefectural disbursements for specific programs
¥344M¥32,0124.6%
Borrowing (local bonds)
New borrowing during the year
¥792M¥73,78910.6%
Donations
Including hometown tax (furusato nozei)
¥39M¥3,6130.5%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥831M¥77,37011.1%

Hometown tax (furusato nozei) donations received in FY2024: ¥38M

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
¥2.7B¥250,968¥196,56239.1%
General administration
Office management, tax collection, family registers, elections
¥883M¥82,217¥132,74412.8%
Education
Schools, libraries, community centers, sports facilities
¥878M¥81,742¥74,09012.7%
Public works
Roads, bridges, parks, sewers, public housing
¥705M¥65,626¥64,17410.2%
Health & sanitation
Health checks, vaccinations, waste disposal
¥592M¥55,121¥56,4938.6%
Debt service
Repayment of principal and interest on local bonds
¥537M¥49,977¥57,4427.8%
Agriculture, forestry & fisheries¥283M¥26,372¥30,7254.1%
Fire & emergency¥197M¥18,383¥27,8482.9%
Assembly¥73M¥6,791¥6,6361.1%
Commerce & tourism
Business attraction, shopping streets, tourism
¥39M¥3,665¥16,8590.6%
Disaster recovery¥9M¥882¥5310.1%
Labor¥6M¥512¥930.1%

Welfare spending

Children
¥1.6B
Per resident ¥145,703 (median ¥68,686)
Elderly
¥481M
Per resident ¥44,776 (median ¥47,975)
Social welfare
¥649M
Per resident ¥60,489 (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 41.8% of spending.

Ten-year trends

Debt and reserves per resident

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

Spending per resident

¥0¥200K¥400K¥600K¥800K2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.350.400.450.500.552015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

11K11K11K11K11K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202410,737¥6.9B¥5.8B¥3.7B0.4881.8%—
FY202310,833¥6.1B¥5.5B¥3.4B0.4885.2%—
FY202210,911¥6.4B¥5.8B¥3.5B0.4983.3%—
FY202110,981¥6.6B¥6.1B¥3.3B0.5077.3%—
FY202011,108¥7.6B¥6.2B¥2.9B0.5282.5%—
FY201911,092¥6.1B¥6.3B¥2.6B0.5288.5%—
FY201811,111¥5.6B¥6.1B¥2.4B0.5285.0%—
FY201711,183¥5.4B¥6.1B¥2.3B0.5186.6%—
FY201611,266¥5.4B¥6.2B¥2.3B0.5091.1%—
FY201511,305¥5.3B¥6.4B¥2.1B0.5087.6%—

Similar-sized towns in Okayama Prefecture

All municipalities in Okayama 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)