Kotohira Town finances

香川県琴平町の財政

Town Kagawa Prefecture, Japan Population 8,140 Area 8.47 km² FY2024 settlement of accounts
Total spending
¥5.7B
Per resident ¥696,162
Local bonds outstanding
¥4.7B
Per resident ¥577,796
Reserve funds
¥1.5B
Per resident ¥186,089
Fiscal strength index
0.35
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.35
#1057 of 1718 in Japan · #13 of 17 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 ratio
88.7%
#540 of 1741 in Japan · #5 of 17 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 residentBetter than peers
¥577,796
#956 of 1741 in Japan · #11 of 17 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
¥186,089
#1085 of 1741 in Japan · #10 of 17 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 ratioBetter than peers
39.3%
#765 of 1741 in Japan · #12 of 17 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
28.0%
#731 of 1718 in Japan · #9 of 17 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 ¥5.9B · per resident ¥722,191

Local taxes 15.9%Shared taxes and grants 5.7%Local allocation tax 33.5%National subsidies 10.8%Prefectural subsidies 5.3%Borrowing (local bonds) 5.4%Donations 5.9%Other 17.4%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥937M¥115,13115.9%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥336M¥41,3195.7%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.0B¥241,92433.5%
National subsidies
National treasury disbursements for specific programs
¥633M¥77,80310.8%
Prefectural subsidies
Prefectural disbursements for specific programs
¥311M¥38,2235.3%
Borrowing (local bonds)
New borrowing during the year
¥319M¥39,1695.4%
Donations
Including hometown tax (furusato nozei)
¥348M¥42,7875.9%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.0B¥125,83517.4%

Hometown tax (furusato nozei) donations received in FY2024: ¥116M

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
¥1.7B¥209,173¥224,28430.0%
General administration
Office management, tax collection, family registers, elections
¥939M¥115,348¥189,68216.6%
Education
Schools, libraries, community centers, sports facilities
¥716M¥87,951¥97,86812.6%
Commerce & tourism
Business attraction, shopping streets, tourism
¥608M¥74,655¥26,87010.7%
Health & sanitation
Health checks, vaccinations, waste disposal
¥521M¥63,972¥87,5229.2%
Debt service
Repayment of principal and interest on local bonds
¥478M¥58,665¥94,3998.4%
Fire & emergency¥262M¥32,217¥38,6874.6%
Public works
Roads, bridges, parks, sewers, public housing
¥199M¥24,450¥100,9183.5%
Agriculture, forestry & fisheries¥153M¥18,824¥62,1792.7%
Assembly¥80M¥9,854¥10,2151.4%
Labor¥5M¥614¥10.1%
その他¥4M¥439¥00.1%

Welfare spending

Children
¥478M
Per resident ¥58,736 (median ¥67,708)
Elderly
¥507M
Per resident ¥62,312 (median ¥60,528)
Social welfare
¥717M
Per resident ¥88,126 (median ¥89,723)
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 42.1% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥200K¥400K¥600K¥800K2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

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

Fiscal strength index

0.250.300.350.402015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

8,0008,5009,0009,50010K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20248,140¥5.7B¥4.7B¥1.5B0.3588.7%—
FY20238,294¥4.7B¥4.9B¥1.5B0.3590.3%—
FY20228,434¥4.6B¥5.1B¥1.5B0.3689.6%—
FY20218,611¥4.8B¥5.4B¥1.3B0.3882.6%—
FY20208,814¥5.8B¥5.5B¥1.2B0.4095.0%—
FY20199,032¥6.2B¥5.3B¥1.1B0.4092.6%—
FY20189,157¥4.7B¥4.2B¥1.4B0.4090.7%—
FY20179,322¥4.4B¥4.1B¥1.4B0.3986.6%—
FY20169,404¥4.3B¥4.1B¥1.5B0.3984.8%—
FY20159,572¥4.3B¥4.2B¥1.4B0.3980.3%—

Similar-sized towns in Kagawa Prefecture

All municipalities in Kagawa 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)