Motoyama Town finances

高知県本山町の財政

Town Kochi Prefecture, Japan Population 3,125 Area 134.22 km² FY2024 settlement of accounts
Total spending
¥4.6B
Per resident ¥1,487,830
Local bonds outstanding
¥6.4B
Per resident ¥2,049,547
Reserve funds
¥3.0B
Per resident ¥967,655
Fiscal strength index
0.16
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.16
#1565 of 1718 in Japan · #27 of 34 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 ratioWorse than peers
92.2%
#958 of 1741 in Japan · #16 of 34 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 residentWorse than peers
¥2,049,547
#1648 of 1741 in Japan · #30 of 34 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
¥967,655
#239 of 1741 in Japan · #12 of 34 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 ratioWorse than peers
14.6%
#1734 of 1741 in Japan · #34 of 34 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
21.7%
#1016 of 1718 in Japan · #26 of 34 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 ¥4.8B · per resident ¥1,524,160

Local taxes 7.1%Shared taxes and grants 4.2%Local allocation tax 53.8%National subsidies 9.7%Prefectural subsidies 7.0%Borrowing (local bonds) 10.8%Donations 0.6%Other 7.0%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥336M¥107,4647.1%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥198M¥63,2624.2%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.6B¥819,98353.8%
National subsidies
National treasury disbursements for specific programs
¥462M¥147,9899.7%
Prefectural subsidies
Prefectural disbursements for specific programs
¥332M¥106,1927.0%
Borrowing (local bonds)
New borrowing during the year
¥513M¥164,19210.8%
Donations
Including hometown tax (furusato nozei)
¥28M¥9,0730.6%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥331M¥106,0047.0%

Hometown tax (furusato nozei) donations received in FY2024: ¥27M

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
¥908M¥290,464¥342,22919.5%
Welfare
Elderly, children, people with disabilities, public assistance
¥757M¥242,274¥271,26316.3%
Health & sanitation
Health checks, vaccinations, waste disposal
¥743M¥237,629¥146,29316.0%
Education
Schools, libraries, community centers, sports facilities
¥684M¥218,841¥134,37714.7%
Debt service
Repayment of principal and interest on local bonds
¥626M¥200,228¥169,92513.5%
Agriculture, forestry & fisheries¥436M¥139,548¥136,1239.4%
Public works
Roads, bridges, parks, sewers, public housing
¥238M¥76,139¥176,6125.1%
Fire & emergency¥125M¥39,954¥66,2412.7%
Assembly¥60M¥19,219¥18,3731.3%
Commerce & tourism
Business attraction, shopping streets, tourism
¥55M¥17,622¥53,2311.2%
Disaster recovery¥18M¥5,913¥1430.4%

Welfare spending

Children
¥212M
Per resident ¥67,699 (median ¥67,342)
Elderly
¥254M
Per resident ¥81,120 (median ¥83,671)
Social welfare
¥292M
Per resident ¥93,455 (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 34.8% 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

0.150.160.170.182015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

80%85%90%95%100%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

3,0003,2003,4003,6002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20243,125¥4.6B¥6.4B¥3.0B0.1692.2%—
FY20233,206¥4.5B¥6.5B¥3.1B0.1589.5%—
FY20223,299¥5.3B¥6.9B¥2.8B0.1695.6%—
FY20213,340¥5.3B¥6.5B¥3.1B0.1687.5%—
FY20203,425¥5.2B¥6.3B¥3.0B0.1796.3%—
FY20193,477¥5.0B¥6.2B¥2.9B0.1698.4%—
FY20183,503¥4.2B¥5.6B¥2.7B0.1692.0%—
FY20173,590¥4.9B¥5.0B¥2.7B0.1590.4%—
FY20163,538¥5.0B¥4.3B¥2.6B0.1682.8%—
FY20153,598¥3.9B¥3.5B¥2.5B0.1584.4%—

Similar-sized towns 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)