Geisei Village finances

高知県芸西村の財政

Village Kochi Prefecture, Japan Population 3,570 Area 39.60 km² FY2024 settlement of accounts
Total spending
¥5.4B
Per resident ¥1,504,037
Local bonds outstanding
¥2.1B
Per resident ¥577,629
Reserve funds
¥7.2B
Per resident ¥2,014,855
Fiscal strength index
0.23
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.23
#1394 of 1718 in Japan · #14 of 34 in the prefecture (highest first)
Median of similar municipalities 0.21
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
88.4%
#514 of 1741 in Japan · #6 of 34 in the prefecture (lowest first)
Median of similar municipalities 86.1%
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
¥577,629
#955 of 1741 in Japan · #4 of 34 in the prefecture (lowest first)
Median of similar municipalities ¥1,053,963
What this means

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

Reserve funds per residentBetter than peers
¥2,014,855
#70 of 1741 in Japan · #6 of 34 in the prefecture (highest first)
Median of similar municipalities ¥994,886
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
52.9%
#198 of 1741 in Japan · #1 of 34 in the prefecture (highest first)
Median of similar municipalities 29.5%
What this means

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

Fiscal adjustment fund ratioWorse than peers
21.3%
#1031 of 1718 in Japan · #27 of 34 in the prefecture (highest first)
Median of similar municipalities 47.5%
What this means

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

Revenue ¥5.8B · per resident ¥1,614,889

Local taxes 6.9%Shared taxes and grants 3.2%Local allocation tax 29.4%National subsidies 6.4%Prefectural subsidies 5.7%Borrowing (local bonds) 2.3%Donations 28.6%Other 17.4%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥397M¥111,2776.9%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥186M¥52,1843.2%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥1.7B¥475,42329.4%
National subsidies
National treasury disbursements for specific programs
¥370M¥103,5836.4%
Prefectural subsidies
Prefectural disbursements for specific programs
¥329M¥92,2115.7%
Borrowing (local bonds)
New borrowing during the year
¥132M¥36,8352.3%
Donations
Including hometown tax (furusato nozei)
¥1.6B¥461,96428.6%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.0B¥281,41317.4%

Hometown tax (furusato nozei) donations received in FY2024: ¥1.6B

Spending by function per resident

This municipalityMedian of villages with 2,000–5,000 people (66)
FunctionAmountPer residentPeer medianShare
General administration
Office management, tax collection, family registers, elections
¥2.3B¥647,195¥318,92043.0%
Welfare
Elderly, children, people with disabilities, public assistance
¥780M¥218,610¥240,27414.5%
Public works
Roads, bridges, parks, sewers, public housing
¥698M¥195,655¥136,26513.0%
Education
Schools, libraries, community centers, sports facilities
¥691M¥193,662¥128,67812.9%
Health & sanitation
Health checks, vaccinations, waste disposal
¥302M¥84,517¥86,2975.6%
Agriculture, forestry & fisheries¥225M¥63,069¥105,3254.2%
Debt service
Repayment of principal and interest on local bonds
¥206M¥57,594¥125,4683.8%
Fire & emergency¥103M¥28,853¥53,0931.9%
Assembly¥50M¥14,036¥17,5610.9%
Commerce & tourism
Business attraction, shopping streets, tourism
¥3M¥848¥45,8640.1%

Welfare spending

Children
¥232M
Per resident ¥65,119 (median ¥69,713)
Elderly
¥256M
Per resident ¥71,667 (median ¥64,066)
Social welfare
¥292M
Per resident ¥81,781 (median ¥98,485)
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 22.6% 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

0.180.200.220.240.262015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

3,5003,6003,7003,8003,9002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20243,570¥5.4B¥2.1B¥7.2B0.2388.4%—
FY20233,573¥5.9B¥2.1B¥6.7B0.2393.0%—
FY20223,621¥5.3B¥2.2B¥5.9B0.2387.1%—
FY20213,644¥5.8B¥2.2B¥5.2B0.2588.0%—
FY20203,672¥5.8B¥2.3B¥4.4B0.2688.4%—
FY20193,729¥4.2B¥2.2B¥3.6B0.2689.4%—
FY20183,785¥3.8B¥2.1B¥3.4B0.2586.4%—
FY20173,800¥3.5B¥2.2B¥3.2B0.2581.9%—
FY20163,863¥3.2B¥2.3B¥3.2B0.2484.6%—
FY20153,881¥3.0B¥2.3B¥3.0B0.2482.0%—

Similar-sized villages in Kochi Prefecture

All municipalities in Kochi 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)