Takamori Town finances

熊本県高森町の財政

Town Kumamoto Prefecture, Japan Population 5,823 Area 175.06 km² FY2024 settlement of accounts
Total spending
¥9.6B
Per resident ¥1,641,172
Local bonds outstanding
¥5.1B
Per resident ¥883,495
Reserve funds
¥5.7B
Per resident ¥977,884
Fiscal strength index
0.27
Closer to 1.0 = more self-funded

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

Fiscal strength index
0.27
#1261 of 1718 in Japan · #28 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 ratioBetter than peers
79.1%
#95 of 1741 in Japan · #1 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 resident
¥883,495
#1298 of 1741 in Japan · #29 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
¥977,884
#234 of 1741 in Japan · #7 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
49.9%
#299 of 1741 in Japan · #2 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 ratioBetter than peers
77.0%
#96 of 1718 in Japan · #4 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 ¥9.7B · per resident ¥1,659,736

Local taxes 8.2%Shared taxes and grants 3.3%Local allocation tax 27.7%National subsidies 8.3%Prefectural subsidies 5.3%Borrowing (local bonds) 5.5%Donations 26.2%Other 15.6%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥788M¥135,3708.2%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥317M¥54,5153.3%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥2.7B¥459,99727.7%
National subsidies
National treasury disbursements for specific programs
¥806M¥138,3808.3%
Prefectural subsidies
Prefectural disbursements for specific programs
¥509M¥87,3915.3%
Borrowing (local bonds)
New borrowing during the year
¥532M¥91,4265.5%
Donations
Including hometown tax (furusato nozei)
¥2.5B¥434,46126.2%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.5B¥258,19715.6%

Hometown tax (furusato nozei) donations received in FY2024: ¥2.5B

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
¥4.6B¥796,739¥189,68248.5%
Welfare
Elderly, children, people with disabilities, public assistance
¥1.7B¥284,738¥224,28417.3%
Education
Schools, libraries, community centers, sports facilities
¥717M¥123,197¥97,8687.5%
Public works
Roads, bridges, parks, sewers, public housing
¥704M¥120,902¥100,9187.4%
Debt service
Repayment of principal and interest on local bonds
¥538M¥92,316¥94,3995.6%
Agriculture, forestry & fisheries¥467M¥80,200¥62,1794.9%
Fire & emergency¥356M¥61,098¥38,6873.7%
Health & sanitation
Health checks, vaccinations, waste disposal
¥254M¥43,653¥87,5222.7%
Commerce & tourism
Business attraction, shopping streets, tourism
¥153M¥26,213¥26,8701.6%
Assembly¥66M¥11,340¥10,2150.7%
Disaster recovery¥4M¥733¥1,5420.0%
その他¥241,000¥41¥00.0%

Welfare spending

Children
¥421M
Per resident ¥72,316 (median ¥67,708)
Elderly
¥460M
Per resident ¥79,003 (median ¥60,528)
Social welfare
¥777M
Per resident ¥133,419 (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 24.7% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥250K¥500K¥750K¥1.0M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥500K¥1.0M¥1.5M¥2.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.220.240.260.280.302015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

70%75%80%85%90%95%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

5,7506,0006,2506,5006,7507,0002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20245,823¥9.6B¥5.1B¥5.7B0.2779.1%—
FY20235,934¥8.8B¥5.1B¥4.8B0.2573.4%—
FY20226,057¥10.0B¥5.3B¥4.3B0.2475.2%—
FY20216,121¥9.4B¥5.3B¥4.7B0.2477.5%—
FY20206,253¥7.4B¥5.4B¥3.2B0.2583.5%—
FY20196,374¥5.6B¥5.0B¥2.7B0.2487.8%—
FY20186,458¥4.8B¥4.6B¥2.6B0.2490.7%—
FY20176,547¥4.9B¥4.6B¥2.7B0.2387.2%—
FY20166,662¥5.3B¥4.6B¥2.6B0.2386.4%—
FY20156,784¥4.7B¥4.7B¥2.7B0.2279.7%—

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)