Hikawa Town finances

熊本県氷川町の財政

Town Kumamoto Prefecture, Japan Population 10,742 Area 33.36 km² FY2024 settlement of accounts
Total spending
¥8.9B
Per resident ¥829,522
Local bonds outstanding
¥5.4B
Per resident ¥505,779
Reserve funds
¥2.6B
Per resident ¥240,444
Fiscal strength index
0.28
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.28
#1234 of 1718 in Japan · #26 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
93.4%
#1103 of 1741 in Japan · #28 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 residentBetter than peers
¥505,779
#811 of 1741 in Japan · #7 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 residentWorse than peers
¥240,444
#919 of 1741 in Japan · #33 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
39.0%
#781 of 1741 in Japan · #12 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 ratioWorse than peers
26.1%
#796 of 1718 in Japan · #32 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 ¥9.3B · per resident ¥870,114

Local taxes 10.4%Shared taxes and grants 4.6%Local allocation tax 33.0%National subsidies 11.2%Prefectural subsidies 6.5%Borrowing (local bonds) 5.7%Donations 9.1%Other 19.5%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥974M¥90,64110.4%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥426M¥39,6724.6%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥3.1B¥287,12733.0%
National subsidies
National treasury disbursements for specific programs
¥1.1B¥97,86211.2%
Prefectural subsidies
Prefectural disbursements for specific programs
¥605M¥56,3516.5%
Borrowing (local bonds)
New borrowing during the year
¥532M¥49,5635.7%
Donations
Including hometown tax (furusato nozei)
¥849M¥79,0649.1%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.8B¥169,83419.5%

Hometown tax (furusato nozei) donations received in FY2024: ¥848M

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
¥2.4B¥223,423¥196,56226.9%
General administration
Office management, tax collection, family registers, elections
¥2.3B¥209,693¥132,74425.3%
Debt service
Repayment of principal and interest on local bonds
¥918M¥85,505¥57,44210.3%
Public works
Roads, bridges, parks, sewers, public housing
¥869M¥80,869¥64,1749.7%
Agriculture, forestry & fisheries¥708M¥65,903¥30,7257.9%
Education
Schools, libraries, community centers, sports facilities
¥601M¥55,915¥74,0906.7%
Health & sanitation
Health checks, vaccinations, waste disposal
¥528M¥49,167¥56,4935.9%
Fire & emergency¥402M¥37,453¥27,8484.5%
Commerce & tourism
Business attraction, shopping streets, tourism
¥150M¥13,984¥16,8591.7%
Assembly¥82M¥7,612¥6,6360.9%

Welfare spending

Children
¥932M
Per resident ¥86,785 (median ¥68,686)
Elderly
¥609M
Per resident ¥56,733 (median ¥47,975)
Social welfare
¥858M
Per resident ¥79,905 (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 38.1% 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¥250K¥500K¥750K¥1.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.250.300.350.402015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

10K11K12K12K12K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202410,742¥8.9B¥5.4B¥2.6B0.2893.4%—
FY202310,944¥8.8B¥5.8B¥2.7B0.2899.9%—
FY202211,179¥8.3B¥6.0B¥2.7B0.2899.5%—
FY202111,334¥7.3B¥6.7B¥2.3B0.2895.5%—
FY202011,551¥8.5B¥7.3B¥2.5B0.2998.7%—
FY201911,791¥7.1B¥7.5B¥2.7B0.2996.4%—
FY201811,934¥8.1B¥7.5B¥2.9B0.2893.2%—
FY201712,114¥8.1B¥7.0B¥2.8B0.2991.4%—
FY201612,381¥7.3B¥6.4B¥3.1B0.2892.6%—
FY201512,493¥6.4B¥6.4B¥3.4B0.2886.3%—

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)