Kamiyama Town finances

徳島県神山町の財政

Town Tokushima Prefecture, Japan Population 4,673 Area 173.30 km² FY2024 settlement of accounts
Total spending
¥6.8B
Per resident ¥1,449,687
Local bonds outstanding
¥5.7B
Per resident ¥1,230,242
Reserve funds
¥11.1B
Per resident ¥2,377,130
Fiscal strength index
0.19
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.19
#1494 of 1718 in Japan · #19 of 24 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
77.8%
#66 of 1741 in Japan · #1 of 24 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
¥1,230,242
#1474 of 1741 in Japan · #20 of 24 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 residentBetter than peers
¥2,377,130
#58 of 1741 in Japan · #2 of 24 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
35.6%
#954 of 1741 in Japan · #8 of 24 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 ratioBetter than peers
96.4%
#47 of 1718 in Japan · #3 of 24 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 ¥7.1B · per resident ¥1,520,144

Local taxes 6.3%Shared taxes and grants 4.7%Local allocation tax 40.5%National subsidies 6.1%Prefectural subsidies 5.5%Borrowing (local bonds) 7.6%Donations 8.3%Other 21.0%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥448M¥95,9556.3%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥330M¥70,7134.7%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.9B¥616,23340.5%
National subsidies
National treasury disbursements for specific programs
¥435M¥93,0566.1%
Prefectural subsidies
Prefectural disbursements for specific programs
¥390M¥83,3915.5%
Borrowing (local bonds)
New borrowing during the year
¥540M¥115,4727.6%
Donations
Including hometown tax (furusato nozei)
¥592M¥126,6638.3%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.5B¥318,66221.0%

Hometown tax (furusato nozei) donations received in FY2024: ¥154M

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
¥2.7B¥581,196¥342,22940.1%
Welfare
Elderly, children, people with disabilities, public assistance
¥1.3B¥288,210¥271,26319.9%
Public works
Roads, bridges, parks, sewers, public housing
¥615M¥131,600¥176,6129.1%
Agriculture, forestry & fisheries¥525M¥112,414¥136,1237.8%
Debt service
Repayment of principal and interest on local bonds
¥483M¥103,285¥169,9257.1%
Education
Schools, libraries, community centers, sports facilities
¥313M¥66,949¥134,3774.6%
Health & sanitation
Health checks, vaccinations, waste disposal
¥265M¥56,735¥146,2933.9%
Commerce & tourism
Business attraction, shopping streets, tourism
¥225M¥48,048¥53,2313.3%
Fire & emergency¥212M¥45,271¥66,2413.1%
Assembly¥48M¥10,251¥18,3730.7%
Disaster recovery¥27M¥5,727¥1430.4%

Welfare spending

Children
¥327M
Per resident ¥69,972 (median ¥67,342)
Elderly
¥504M
Per resident ¥107,832 (median ¥83,671)
Social welfare
¥516M
Per resident ¥110,395 (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 28.7% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥1.0M¥2.0M¥3.0M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥500K¥1.0M¥1.5M¥2.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.150.200.250.302015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

70%75%80%85%90%95%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

4,5005,0005,5006,0002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20244,673¥6.8B¥5.7B¥11.1B0.1977.8%—
FY20234,777¥7.0B¥5.7B¥11.0B0.1978.7%—
FY20224,846¥8.1B¥5.1B¥10.9B0.2074.7%—
FY20214,978¥7.5B¥4.6B¥10.3B0.2173.3%—
FY20205,113¥6.2B¥3.9B¥8.7B0.2276.0%—
FY20195,213¥5.2B¥3.5B¥8.6B0.2280.1%—
FY20185,319¥4.9B¥3.3B¥8.7B0.2281.6%—
FY20175,464¥4.9B¥3.1B¥8.6B0.2175.9%—
FY20165,657¥4.9B¥3.0B¥8.3B0.2175.7%—
FY20155,810¥4.8B¥3.0B¥8.1B0.2174.7%—

Similar-sized towns in Tokushima Prefecture

All municipalities in Tokushima 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)