Minamiaso Village finances

熊本県南阿蘇村の財政

Village Kumamoto Prefecture, Japan Population 10,026 Area 137.32 km² FY2024 settlement of accounts
Total spending
¥11.4B
Per resident ¥1,138,466
Local bonds outstanding
¥18.6B
Per resident ¥1,857,962
Reserve funds
¥4.9B
Per resident ¥490,834
Fiscal strength index
0.21
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.21
#1446 of 1718 in Japan · #37 of 45 in the prefecture (highest first)
Median of similar municipalities 0.42
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 ratioWorse than peers
95.9%
#1417 of 1741 in Japan · #37 of 45 in the prefecture (lowest first)
Median of similar municipalities 85.9%
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
¥1,857,962
#1625 of 1741 in Japan · #43 of 45 in the prefecture (lowest first)
Median of similar municipalities ¥401,866
What this means

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

Reserve funds per residentBetter than peers
¥490,834
#471 of 1741 in Japan · #18 of 45 in the prefecture (highest first)
Median of similar municipalities ¥427,687
What this means

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

Own-source revenue ratioWorse than peers
28.5%
#1343 of 1741 in Japan · #33 of 45 in the prefecture (highest first)
Median of similar municipalities 42.3%
What this means

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

Fiscal adjustment fund ratioWorse than peers
21.6%
#1020 of 1718 in Japan · #36 of 45 in the prefecture (highest first)
Median of similar municipalities 35.7%
What this means

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

Revenue ¥12.1B · per resident ¥1,203,594

Local taxes 9.7%Shared taxes and grants 4.0%Local allocation tax 43.5%National subsidies 9.5%Prefectural subsidies 5.7%Borrowing (local bonds) 8.8%Donations 3.7%Other 15.1%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥1.2B¥117,1029.7%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥477M¥47,5844.0%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥5.2B¥523,63643.5%
National subsidies
National treasury disbursements for specific programs
¥1.2B¥114,8169.5%
Prefectural subsidies
Prefectural disbursements for specific programs
¥682M¥68,0135.7%
Borrowing (local bonds)
New borrowing during the year
¥1.1B¥105,9468.8%
Donations
Including hometown tax (furusato nozei)
¥444M¥44,2873.7%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.8B¥182,21015.1%

Hometown tax (furusato nozei) donations received in FY2024: ¥435M

Spending by function per resident

This municipalityMedian of villages with 5,000+ people (39)
FunctionAmountPer residentPeer medianShare
Debt service
Repayment of principal and interest on local bonds
¥2.5B¥248,299¥45,93021.8%
Welfare
Elderly, children, people with disabilities, public assistance
¥2.4B¥239,016¥183,43321.0%
General administration
Office management, tax collection, family registers, elections
¥2.2B¥219,279¥161,47319.3%
Agriculture, forestry & fisheries¥915M¥91,279¥37,7058.0%
Health & sanitation
Health checks, vaccinations, waste disposal
¥851M¥84,900¥51,8497.5%
Education
Schools, libraries, community centers, sports facilities
¥753M¥75,091¥85,5516.6%
Public works
Roads, bridges, parks, sewers, public housing
¥716M¥71,366¥65,9676.3%
Commerce & tourism
Business attraction, shopping streets, tourism
¥389M¥38,781¥19,2023.4%
Fire & emergency¥314M¥31,355¥30,2152.8%
Disaster recovery¥304M¥30,345¥1402.7%
Assembly¥88M¥8,756¥8,7560.8%

Welfare spending

Children
¥709M
Per resident ¥70,696 (median ¥73,201)
Elderly
¥359M
Per resident ¥35,769 (median ¥37,493)
Social welfare
¥1.3B
Per resident ¥132,518 (median ¥71,525)
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 43.6% 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¥500K¥1.0M¥1.5M¥2.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.200.300.400.502015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

70%80%90%100%110%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

10K10K11K12K12K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202410,026¥11.4B¥18.6B¥4.9B0.2195.9%—
FY202310,115¥12.7B¥20.0B¥5.0B0.2195.4%—
FY202210,155¥13.8B¥22.1B¥4.4B0.2294.9%—
FY202110,285¥13.7B¥22.8B¥4.5B0.2396.6%—
FY202010,373¥16.6B¥22.8B¥4.7B0.2599.8%—
FY201910,444¥16.4B¥20.6B¥5.1B0.26100.5%—
FY201810,619¥16.3B¥18.2B¥5.3B0.2797.4%—
FY201710,846¥17.2B¥15.6B¥5.5B0.2894.1%—
FY201611,115¥14.8B¥12.4B¥3.1B0.2994.9%—
FY201511,693¥8.3B¥10.0B¥3.2B0.3090.1%—

Similar-sized villages 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)