Kohoku Town finances

佐賀県江北町の財政

Town Saga Prefecture, Japan Population 9,617 Area 24.88 km² FY2024 settlement of accounts
Total spending
¥7.2B
Per resident ¥749,480
Local bonds outstanding
¥4.5B
Per resident ¥466,529
Reserve funds
¥14.0B
Per resident ¥1,456,474
Fiscal strength index
0.38
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.38
#978 of 1718 in Japan · #15 of 20 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 ratioBetter than peers
83.8%
#234 of 1741 in Japan · #2 of 20 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
¥466,529
#734 of 1741 in Japan · #10 of 20 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 residentBetter than peers
¥1,456,474
#131 of 1741 in Japan · #2 of 20 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
42.1%
#608 of 1741 in Japan · #8 of 20 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 ratioWorse than peers
27.9%
#733 of 1718 in Japan · #11 of 20 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 ¥7.5B · per resident ¥780,957

Local taxes 14.5%Shared taxes and grants 5.2%Local allocation tax 29.9%National subsidies 11.9%Prefectural subsidies 7.7%Borrowing (local bonds) 3.2%Donations 14.0%Other 13.6%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥1.1B¥113,10614.5%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥394M¥40,9645.2%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.2B¥233,38429.9%
National subsidies
National treasury disbursements for specific programs
¥892M¥92,79211.9%
Prefectural subsidies
Prefectural disbursements for specific programs
¥577M¥59,9987.7%
Borrowing (local bonds)
New borrowing during the year
¥243M¥25,2373.2%
Donations
Including hometown tax (furusato nozei)
¥1.1B¥109,24014.0%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.0B¥106,23613.6%

Hometown tax (furusato nozei) donations received in FY2024: ¥1.0B

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
¥2.1B¥220,308¥224,28429.4%
General administration
Office management, tax collection, family registers, elections
¥1.7B¥181,365¥189,68224.2%
Public works
Roads, bridges, parks, sewers, public housing
¥890M¥92,513¥100,91812.3%
Agriculture, forestry & fisheries¥640M¥66,502¥62,1798.9%
Education
Schools, libraries, community centers, sports facilities
¥522M¥54,274¥97,8687.2%
Debt service
Repayment of principal and interest on local bonds
¥510M¥53,007¥94,3997.1%
Health & sanitation
Health checks, vaccinations, waste disposal
¥391M¥40,627¥87,5225.4%
Fire & emergency¥220M¥22,874¥38,6873.1%
Commerce & tourism
Business attraction, shopping streets, tourism
¥78M¥8,114¥26,8701.1%
Assembly¥76M¥7,884¥10,2151.1%
Disaster recovery¥14M¥1,489¥1,5420.2%
Labor¥5M¥520¥10.1%

Welfare spending

Children
¥1.1B
Per resident ¥114,265 (median ¥67,708)
Elderly
¥415M
Per resident ¥43,108 (median ¥60,528)
Social welfare
¥605M
Per resident ¥62,935 (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 39.6% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥500K¥1.0M¥1.5M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

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

Fiscal strength index

0.250.300.350.400.452015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

9,5509,6009,6509,7009,7502015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20249,617¥7.2B¥4.5B¥14.0B0.3883.8%—
FY20239,593¥6.6B¥4.7B¥13.5B0.3790.1%—
FY20229,609¥6.9B¥5.1B¥13.0B0.3886.7%—
FY20219,667¥7.0B¥5.2B¥12.5B0.3981.1%—
FY20209,709¥6.9B¥4.9B¥12.0B0.4191.8%—
FY20199,741¥5.9B¥4.7B¥11.9B0.4091.4%—
FY20189,679¥5.8B¥4.4B¥12.1B0.3988.1%—
FY20179,623¥5.2B¥4.3B¥11.8B0.3886.8%—
FY20169,667¥5.2B¥4.5B¥11.5B0.3785.9%—
FY20159,740¥5.0B¥4.6B¥10.8B0.3680.5%—

Similar-sized towns in Saga Prefecture

All municipalities in Saga 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)