Toho Village finances

福岡県東峰村の財政

Village Fukuoka Prefecture, Japan Population 1,762 Area 51.97 km² FY2024 settlement of accounts
Total spending
¥4.6B
Per resident ¥2,630,066
Local bonds outstanding
¥4.9B
Per resident ¥2,764,125
Reserve funds
¥3.2B
Per resident ¥1,795,614
Fiscal strength index
0.12
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.12
#1665 of 1718 in Japan · #60 of 60 in the prefecture (highest first)
Median of similar municipalities 0.13
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
88.2%
#500 of 1741 in Japan · #13 of 60 in the prefecture (lowest first)
Median of similar municipalities 88.1%
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 residentWorse than peers
¥2,764,125
#1698 of 1741 in Japan · #59 of 60 in the prefecture (lowest first)
Median of similar municipalities ¥2,254,408
What this means

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

Reserve funds per residentWorse than peers
¥1,795,614
#88 of 1741 in Japan · #2 of 60 in the prefecture (highest first)
Median of similar municipalities ¥1,990,184
What this means

Fiscal adjustment, debt reduction and special-purpose funds at fiscal year-end divided by the population.

Own-source revenue ratio
24.9%
#1511 of 1741 in Japan · #57 of 60 in the prefecture (highest first)
Median of similar municipalities 25.1%
What this means

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

Fiscal adjustment fund ratioWorse than peers
45.3%
#311 of 1718 in Japan · #13 of 60 in the prefecture (highest first)
Median of similar municipalities 62.7%
What this means

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

Revenue ¥4.9B · per resident ¥2,764,167

Local taxes 3.4%Shared taxes and grants 2.0%Local allocation tax 39.9%National subsidies 11.9%Prefectural subsidies 7.8%Borrowing (local bonds) 13.6%Donations 3.9%Other 17.5%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥166M¥94,4683.4%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥97M¥55,3282.0%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥1.9B¥1,103,40439.9%
National subsidies
National treasury disbursements for specific programs
¥579M¥328,36311.9%
Prefectural subsidies
Prefectural disbursements for specific programs
¥380M¥215,4237.8%
Borrowing (local bonds)
New borrowing during the year
¥660M¥374,72913.6%
Donations
Including hometown tax (furusato nozei)
¥192M¥108,7063.9%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥852M¥483,74617.5%

Hometown tax (furusato nozei) donations received in FY2024: ¥178M

Spending by function per resident

This municipalityMedian of villages under 2,000 people (78)
FunctionAmountPer residentPeer medianShare
General administration
Office management, tax collection, family registers, elections
¥1.1B¥621,694¥632,03123.6%
Disaster recovery¥711M¥403,260¥3,25715.3%
Welfare
Elderly, children, people with disabilities, public assistance
¥675M¥383,339¥341,45714.6%
Public works
Roads, bridges, parks, sewers, public housing
¥454M¥257,574¥280,0919.8%
Debt service
Repayment of principal and interest on local bonds
¥435M¥246,604¥254,1629.4%
Fire & emergency¥322M¥182,901¥92,0537.0%
Health & sanitation
Health checks, vaccinations, waste disposal
¥253M¥143,481¥214,3895.5%
Agriculture, forestry & fisheries¥230M¥130,304¥222,9895.0%
Commerce & tourism
Business attraction, shopping streets, tourism
¥214M¥121,350¥137,2604.6%
Education
Schools, libraries, community centers, sports facilities
¥191M¥108,459¥212,6374.1%
Assembly¥55M¥31,099¥38,8761.2%

Welfare spending

Children
¥218M
Per resident ¥123,542 (median ¥75,972)
Elderly
¥195M
Per resident ¥110,412 (median ¥98,388)
Social welfare
¥249M
Per resident ¥141,549 (median ¥149,657)
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 29.7% 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¥1.0M¥2.0M¥3.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.100.150.200.252015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

1,6001,8002,0002,2002,4002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20241,762¥4.6B¥4.9B¥3.2B0.1288.2%—
FY20231,841¥4.3B¥4.6B¥3.4B0.1280.9%—
FY20221,912¥4.3B¥4.6B¥3.6B0.1378.9%—
FY20211,978¥4.3B¥4.3B¥3.5B0.1377.6%—
FY20202,013¥5.3B¥4.0B¥3.2B0.1382.7%—
FY20192,082¥5.0B¥3.5B¥3.5B0.1385.6%—
FY20182,128¥4.8B¥2.9B¥3.5B0.1386.3%—
FY20172,175¥4.4B¥2.6B¥3.6B0.1284.7%—
FY20162,237¥3.2B¥2.4B¥3.9B0.1282.5%—
FY20152,302¥3.1B¥2.4B¥4.0B0.1282.6%—

Similar-sized villages 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)