Kawara Town finances

福岡県香春町の財政

Town Fukuoka Prefecture, Japan Population 9,962 Area 44.50 km² FY2024 settlement of accounts
Total spending
¥7.5B
Per resident ¥748,194
Local bonds outstanding
¥7.0B
Per resident ¥698,417
Reserve funds
¥4.1B
Per resident ¥414,967
Fiscal strength index
0.29
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.29
#1208 of 1718 in Japan · #51 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
90.6%
#762 of 1741 in Japan · #22 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
¥698,417
#1126 of 1741 in Japan · #45 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
¥414,967
#564 of 1741 in Japan · #14 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 ratio
30.2%
#1239 of 1741 in Japan · #49 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 ratio
30.0%
#648 of 1718 in Japan · #32 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 ¥7.9B · per resident ¥793,912

Local taxes 11.2%Shared taxes and grants 4.7%Local allocation tax 36.0%National subsidies 15.7%Prefectural subsidies 7.0%Borrowing (local bonds) 6.3%Donations 1.4%Other 17.6%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥885M¥88,87911.2%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥376M¥37,7004.7%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.8B¥285,86236.0%
National subsidies
National treasury disbursements for specific programs
¥1.2B¥124,95115.7%
Prefectural subsidies
Prefectural disbursements for specific programs
¥555M¥55,6847.0%
Borrowing (local bonds)
New borrowing during the year
¥496M¥49,8256.3%
Donations
Including hometown tax (furusato nozei)
¥113M¥11,3071.4%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.4B¥139,70417.6%

Hometown tax (furusato nozei) donations received in FY2024: ¥96M

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
¥2.7B¥267,285¥224,28435.7%
General administration
Office management, tax collection, family registers, elections
¥1.3B¥133,847¥189,68217.9%
Education
Schools, libraries, community centers, sports facilities
¥802M¥80,489¥97,86810.8%
Public works
Roads, bridges, parks, sewers, public housing
¥723M¥72,586¥100,9189.7%
Debt service
Repayment of principal and interest on local bonds
¥615M¥61,737¥94,3998.3%
Health & sanitation
Health checks, vaccinations, waste disposal
¥509M¥51,072¥87,5226.8%
Fire & emergency¥379M¥38,040¥38,6875.1%
Agriculture, forestry & fisheries¥273M¥27,400¥62,1793.7%
Assembly¥84M¥8,482¥10,2151.1%
Commerce & tourism
Business attraction, shopping streets, tourism
¥72M¥7,255¥26,8701.0%

Welfare spending

Children
¥888M
Per resident ¥89,146 (median ¥67,708)
Elderly
¥600M
Per resident ¥60,255 (median ¥60,528)
Social welfare
¥1.2B
Per resident ¥117,884 (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 44.8% 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

82%85%88%90%92%95%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

9,50010K10K11K12K12K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20249,962¥7.5B¥7.0B¥4.1B0.2990.6%—
FY202310,166¥7.5B¥7.0B¥4.4B0.3091.6%—
FY202210,370¥7.2B¥6.8B¥4.4B0.3189.3%—
FY202110,575¥7.1B¥6.9B¥4.4B0.3283.3%—
FY202010,712¥10.0B¥6.5B¥4.0B0.3389.5%—
FY201910,855¥5.8B¥4.5B¥4.0B0.3390.0%—
FY201811,048¥5.3B¥4.4B¥4.1B0.3492.8%—
FY201711,209¥5.8B¥4.6B¥4.2B0.3390.1%—
FY201611,407¥5.5B¥4.4B¥4.2B0.3389.5%—
FY201511,624¥5.5B¥4.3B¥4.0B0.3287.2%—

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)