Kashima Town finances

熊本県嘉島町の財政

Town Kumamoto Prefecture, Japan Population 10,254 Area 16.65 km² FY2024 settlement of accounts
Total spending
¥6.9B
Per resident ¥677,302
Local bonds outstanding
¥8.1B
Per resident ¥789,881
Reserve funds
¥3.0B
Per resident ¥291,296
Fiscal strength index
0.60
Closer to 1.0 = more self-funded

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

Fiscal strength indexBetter than peers
0.60
#530 of 1718 in Japan · #5 of 45 in the prefecture (highest first)
Median of similar municipalities 0.38
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
88.8%
#548 of 1741 in Japan · #12 of 45 in the prefecture (lowest first)
Median of similar municipalities 90.0%
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
¥789,881
#1229 of 1741 in Japan · #22 of 45 in the prefecture (lowest first)
Median of similar municipalities ¥554,217
What this means

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

Reserve funds per resident
¥291,296
#779 of 1741 in Japan · #29 of 45 in the prefecture (highest first)
Median of similar municipalities ¥293,873
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
46.4%
#435 of 1741 in Japan · #5 of 45 in the prefecture (highest first)
Median of similar municipalities 35.3%
What this means

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

Fiscal adjustment fund ratioBetter than peers
45.5%
#310 of 1718 in Japan · #15 of 45 in the prefecture (highest first)
Median of similar municipalities 30.4%
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 ¥731,467

Local taxes 24.8%Shared taxes and grants 6.5%Local allocation tax 19.3%National subsidies 16.1%Prefectural subsidies 6.2%Borrowing (local bonds) 5.6%Donations 6.9%Other 14.7%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥1.9B¥181,22924.8%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥484M¥47,2076.5%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥1.4B¥141,32419.3%
National subsidies
National treasury disbursements for specific programs
¥1.2B¥117,47816.1%
Prefectural subsidies
Prefectural disbursements for specific programs
¥464M¥45,2056.2%
Borrowing (local bonds)
New borrowing during the year
¥419M¥40,8565.6%
Donations
Including hometown tax (furusato nozei)
¥517M¥50,4436.9%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.1B¥107,72314.7%

Hometown tax (furusato nozei) donations received in FY2024: ¥510M

Spending by function per resident

This municipalityMedian of towns with 10,000–20,000 people (245)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥2.2B¥212,369¥196,56231.4%
General administration
Office management, tax collection, family registers, elections
¥1.4B¥132,350¥132,74419.5%
Education
Schools, libraries, community centers, sports facilities
¥1.1B¥105,721¥74,09015.6%
Debt service
Repayment of principal and interest on local bonds
¥715M¥69,712¥57,44210.3%
Public works
Roads, bridges, parks, sewers, public housing
¥680M¥66,346¥64,1749.8%
Health & sanitation
Health checks, vaccinations, waste disposal
¥453M¥44,189¥56,4936.5%
Fire & emergency¥223M¥21,742¥27,8483.2%
Agriculture, forestry & fisheries¥178M¥17,326¥30,7252.6%
Assembly¥64M¥6,258¥6,6360.9%
Commerce & tourism
Business attraction, shopping streets, tourism
¥13M¥1,288¥16,8590.2%

Welfare spending

Children
¥1.2B
Per resident ¥113,285 (median ¥68,686)
Elderly
¥346M
Per resident ¥33,750 (median ¥47,975)
Social welfare
¥670M
Per resident ¥65,335 (median ¥75,979)
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 45.1% 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¥1.5M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.200.400.600.802015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

80%85%90%95%100%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

9,0009,50010K10K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202410,254¥6.9B¥8.1B¥3.0B0.6088.8%—
FY202310,159¥6.7B¥8.4B¥3.1B0.6186.3%—
FY202210,072¥7.4B¥8.6B¥2.5B0.6384.7%—
FY20219,891¥7.7B¥8.3B¥2.4B0.6784.7%—
FY20209,766¥7.2B¥8.0B¥2.2B0.7098.2%—
FY20199,537¥8.1B¥7.9B¥2.1B0.6996.5%—
FY20189,426¥5.2B¥7.1B¥2.1B0.6891.2%—
FY20179,225¥7.3B¥7.0B¥2.1B0.6788.4%—
FY20169,126¥7.3B¥6.1B¥1.9B0.6887.7%—
FY20159,227¥4.4B¥4.7B¥1.9B0.6883.4%—

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)