Abu Town finances

山口県阿武町の財政

Town Yamaguchi Prefecture, Japan Population 2,945 Area 115.95 km² FY2024 settlement of accounts
Total spending
¥3.4B
Per resident ¥1,143,334
Local bonds outstanding
¥2.2B
Per resident ¥760,483
Reserve funds
¥2.9B
Per resident ¥980,668
Fiscal strength index
0.16
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.16
#1565 of 1718 in Japan · #18 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 ratioBetter than peers
76.4%
#50 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 residentBetter than peers
¥760,483
#1201 of 1741 in Japan · #15 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 resident
¥980,668
#232 of 1741 in Japan · #2 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 ratioBetter than peers
31.0%
#1197 of 1741 in Japan · #15 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
22.3%
#982 of 1718 in Japan · #10 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 ¥4.6B · per resident ¥1,546,808

Local taxes 6.0%Shared taxes and grants 3.4%Local allocation tax 44.3%National subsidies 6.9%Prefectural subsidies 5.6%Borrowing (local bonds) 8.8%Donations 0.1%Other 24.8%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥274M¥93,1886.0%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥155M¥52,5663.4%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.0B¥685,64844.3%
National subsidies
National treasury disbursements for specific programs
¥316M¥107,1346.9%
Prefectural subsidies
Prefectural disbursements for specific programs
¥253M¥85,9365.6%
Borrowing (local bonds)
New borrowing during the year
¥403M¥136,7068.8%
Donations
Including hometown tax (furusato nozei)
¥6M¥1,9170.1%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.1B¥383,71224.8%

Hometown tax (furusato nozei) donations received in FY2024: ¥5M

Spending by function per resident

This municipalityMedian of towns under 5,000 people (157)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥760M¥258,159¥271,26322.6%
General administration
Office management, tax collection, family registers, elections
¥501M¥170,007¥342,22914.9%
Agriculture, forestry & fisheries¥475M¥161,202¥136,12314.1%
Education
Schools, libraries, community centers, sports facilities
¥318M¥108,000¥134,3779.4%
Public works
Roads, bridges, parks, sewers, public housing
¥296M¥100,410¥176,6128.8%
Fire & emergency¥296M¥100,376¥66,2418.8%
Debt service
Repayment of principal and interest on local bonds
¥246M¥83,509¥169,9257.3%
Health & sanitation
Health checks, vaccinations, waste disposal
¥210M¥71,476¥146,2936.3%
Commerce & tourism
Business attraction, shopping streets, tourism
¥138M¥46,994¥53,2314.1%
その他¥79M¥26,775¥02.3%
Assembly¥43M¥14,767¥18,3731.3%
Disaster recovery¥4M¥1,198¥1430.1%
Labor¥1M¥463¥260.0%

Welfare spending

Children
¥152M
Per resident ¥51,473 (median ¥67,342)
Elderly
¥277M
Per resident ¥94,218 (median ¥83,671)
Social welfare
¥331M
Per resident ¥112,467 (median ¥107,823)
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 34.6% 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¥1.5M¥2.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.150.160.170.182015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

70%75%80%85%90%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

2,8003,0003,2003,4003,6002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20242,945¥3.4B¥2.2B¥2.9B0.1676.4%—
FY20233,028¥3.2B¥2.1B¥2.9B0.1578.9%—
FY20223,072¥3.3B¥2.0B¥2.7B0.1675.1%—
FY20213,118¥3.8B¥2.0B¥2.5B0.1673.0%—
FY20203,184¥3.4B¥1.8B¥2.2B0.1783.3%—
FY20193,246¥2.9B¥1.7B¥2.2B0.1786.6%—
FY20183,313¥2.9B¥1.8B¥2.0B0.1787.6%—
FY20173,397¥2.7B¥1.9B¥1.9B0.1782.5%—
FY20163,507¥2.9B¥2.0B¥1.9B0.1678.9%—
FY20153,581¥3.0B¥2.1B¥1.9B0.1678.3%—

Similar-sized towns in Yamaguchi Prefecture

All municipalities in Yamaguchi 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)