Gyokuto Town finances

熊本県玉東町の財政

Town Kumamoto Prefecture, Japan Population 5,158 Area 24.33 km² FY2024 settlement of accounts
Total spending
¥6.1B
Per resident ¥1,177,653
Local bonds outstanding
¥2.8B
Per resident ¥550,817
Reserve funds
¥3.0B
Per resident ¥577,985
Fiscal strength index
0.30
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.30
#1181 of 1718 in Japan · #24 of 45 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
92.7%
#1012 of 1741 in Japan · #26 of 45 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
¥550,817
#896 of 1741 in Japan · #9 of 45 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
¥577,985
#406 of 1741 in Japan · #15 of 45 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
49.8%
#301 of 1741 in Japan · #3 of 45 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
19.7%
#1110 of 1718 in Japan · #39 of 45 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 ¥6.5B · per resident ¥1,261,162

Local taxes 9.2%Shared taxes and grants 3.0%Local allocation tax 25.0%National subsidies 13.6%Prefectural subsidies 3.8%Borrowing (local bonds) 4.8%Donations 17.6%Other 23.1%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥597M¥115,7979.2%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥193M¥37,4443.0%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥1.6B¥315,55325.0%
National subsidies
National treasury disbursements for specific programs
¥882M¥170,90013.6%
Prefectural subsidies
Prefectural disbursements for specific programs
¥248M¥48,0253.8%
Borrowing (local bonds)
New borrowing during the year
¥315M¥61,0694.8%
Donations
Including hometown tax (furusato nozei)
¥1.1B¥221,41717.6%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.5B¥290,95623.1%

Hometown tax (furusato nozei) donations received in FY2024: ¥1.1B

Spending by function per resident

This municipalityMedian of towns with 5,000–10,000 people (210)
FunctionAmountPer residentPeer medianShare
General administration
Office management, tax collection, family registers, elections
¥2.8B¥534,932¥189,68245.4%
Welfare
Elderly, children, people with disabilities, public assistance
¥1.2B¥236,413¥224,28420.1%
Education
Schools, libraries, community centers, sports facilities
¥536M¥103,916¥97,8688.8%
Health & sanitation
Health checks, vaccinations, waste disposal
¥432M¥83,796¥87,5227.1%
Public works
Roads, bridges, parks, sewers, public housing
¥419M¥81,257¥100,9186.9%
Debt service
Repayment of principal and interest on local bonds
¥232M¥44,971¥94,3993.8%
Fire & emergency¥210M¥40,742¥38,6873.5%
Agriculture, forestry & fisheries¥126M¥24,473¥62,1792.1%
Assembly¥76M¥14,695¥10,2151.2%
Commerce & tourism
Business attraction, shopping streets, tourism
¥58M¥11,327¥26,8701.0%
Disaster recovery¥6M¥1,130¥1,5420.1%

Welfare spending

Children
¥537M
Per resident ¥104,068 (median ¥67,708)
Elderly
¥272M
Per resident ¥52,724 (median ¥60,528)
Social welfare
¥411M
Per resident ¥79,621 (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 26.9% 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

0.240.260.280.300.322015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

5,1005,2005,3005,4005,5002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20245,158¥6.1B¥2.8B¥3.0B0.3092.7%—
FY20235,191¥5.6B¥2.7B¥3.1B0.3092.5%—
FY20225,241¥4.9B¥2.7B¥3.6B0.3088.8%—
FY20215,206¥5.7B¥2.8B¥3.1B0.3187.5%—
FY20205,248¥5.6B¥2.4B¥2.5B0.3287.0%—
FY20195,240¥3.8B¥2.2B¥2.0B0.3194.4%—
FY20185,298¥3.9B¥2.3B¥1.6B0.2994.4%—
FY20175,321¥3.6B¥2.3B¥1.4B0.2992.9%—
FY20165,397¥3.0B¥2.2B¥1.3B0.2791.4%—
FY20155,463¥3.0B¥2.2B¥1.3B0.2587.5%—

Similar-sized towns in Kumamoto Prefecture

All municipalities in Kumamoto 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)