Hisayama Town finances

福岡県久山町の財政

Town Fukuoka Prefecture, Japan Population 9,410 Area 37.44 km² FY2024 settlement of accounts
Total spending
¥6.6B
Per resident ¥699,019
Local bonds outstanding
¥4.3B
Per resident ¥452,344
Reserve funds
¥2.7B
Per resident ¥283,994
Fiscal strength index
0.75
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.75
#287 of 1718 in Japan · #6 of 60 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
90.8%
#782 of 1741 in Japan · #25 of 60 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
¥452,344
#700 of 1741 in Japan · #35 of 60 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
¥283,994
#794 of 1741 in Japan · #26 of 60 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
58.2%
#107 of 1741 in Japan · #4 of 60 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 ratioBetter than peers
53.6%
#225 of 1718 in Japan · #9 of 60 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 ¥7.1B · per resident ¥758,637

Local taxes 34.1%Shared taxes and grants 7.1%Local allocation tax 13.8%National subsidies 11.7%Prefectural subsidies 4.9%Borrowing (local bonds) 4.3%Donations 10.1%Other 14.0%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥2.4B¥258,58034.1%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥510M¥54,1477.1%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥983M¥104,46513.8%
National subsidies
National treasury disbursements for specific programs
¥838M¥89,00811.7%
Prefectural subsidies
Prefectural disbursements for specific programs
¥350M¥37,2284.9%
Borrowing (local bonds)
New borrowing during the year
¥305M¥32,4064.3%
Donations
Including hometown tax (furusato nozei)
¥720M¥76,49710.1%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.0B¥106,30514.0%

Hometown tax (furusato nozei) donations received in FY2024: ¥703M

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¥181,619¥224,28426.0%
General administration
Office management, tax collection, family registers, elections
¥1.6B¥174,591¥189,68225.0%
Education
Schools, libraries, community centers, sports facilities
¥927M¥98,463¥97,86814.1%
Public works
Roads, bridges, parks, sewers, public housing
¥745M¥79,199¥100,91811.3%
Health & sanitation
Health checks, vaccinations, waste disposal
¥614M¥65,210¥87,5229.3%
Debt service
Repayment of principal and interest on local bonds
¥382M¥40,578¥94,3995.8%
Fire & emergency¥237M¥25,164¥38,6873.6%
Agriculture, forestry & fisheries¥208M¥22,073¥62,1793.2%
Assembly¥91M¥9,666¥10,2151.4%
Commerce & tourism
Business attraction, shopping streets, tourism
¥22M¥2,316¥26,8700.3%
Disaster recovery¥1M¥140¥1,5420.0%

Welfare spending

Children
¥712M
Per resident ¥75,656 (median ¥67,708)
Elderly
¥400M
Per resident ¥42,501 (median ¥60,528)
Social welfare
¥597M
Per resident ¥63,461 (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 33.7% of spending.

Ten-year trends

Debt and reserves per resident

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

Spending per resident

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

Fiscal strength index

0.200.400.600.801.002015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

8,0008,5009,0009,5002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20249,410¥6.6B¥4.3B¥2.7B0.7590.8%—
FY20239,330¥6.3B¥4.3B¥2.4B0.7690.0%—
FY20229,324¥5.9B¥4.5B¥2.0B0.7994.0%—
FY20219,209¥6.1B¥4.6B¥2.0B0.8386.8%—
FY20209,181¥5.9B¥4.7B¥1.2B0.8793.7%—
FY20199,068¥5.2B¥4.7B¥1.2B0.8894.8%—
FY20188,987¥4.8B¥4.4B¥1.3B0.8591.0%—
FY20178,771¥4.6B¥4.6B¥1.4B0.8190.1%—
FY20168,597¥4.7B¥4.8B¥1.4B0.7887.4%—
FY20158,370¥4.4B¥4.6B¥1.6B0.7888.3%—

Similar-sized towns in Fukuoka Prefecture

All municipalities in Fukuoka 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)