Ashikita Town finances

熊本県芦北町の財政

Town Kumamoto Prefecture, Japan Population 14,877 Area 234.01 km² FY2024 settlement of accounts
Total spending
¥13.6B
Per resident ¥914,881
Local bonds outstanding
¥13.7B
Per resident ¥918,892
Reserve funds
¥6.0B
Per resident ¥406,528
Fiscal strength index
0.36
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.36
#1030 of 1718 in Japan · #19 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
92.5%
#990 of 1741 in Japan · #25 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
¥918,892
#1317 of 1741 in Japan · #34 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 residentBetter than peers
¥406,528
#573 of 1741 in Japan · #20 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 ratioWorse than peers
29.4%
#1296 of 1741 in Japan · #32 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
21.5%
#1025 of 1718 in Japan · #37 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 ¥14.0B · per resident ¥943,891

Local taxes 14.9%Shared taxes and grants 4.9%Local allocation tax 30.0%National subsidies 20.2%Prefectural subsidies 7.0%Borrowing (local bonds) 8.6%Donations 0.9%Other 13.6%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥2.1B¥140,57514.9%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥682M¥45,8144.9%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥4.2B¥283,47230.0%
National subsidies
National treasury disbursements for specific programs
¥2.8B¥190,92720.2%
Prefectural subsidies
Prefectural disbursements for specific programs
¥976M¥65,6177.0%
Borrowing (local bonds)
New borrowing during the year
¥1.2B¥80,8038.6%
Donations
Including hometown tax (furusato nozei)
¥130M¥8,7290.9%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.9B¥127,95413.6%

Hometown tax (furusato nozei) donations received in FY2024: ¥118M

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
¥3.5B¥233,959¥196,56225.6%
General administration
Office management, tax collection, family registers, elections
¥2.0B¥132,876¥132,74414.5%
Disaster recovery¥1.6B¥106,719¥53111.7%
Public works
Roads, bridges, parks, sewers, public housing
¥1.3B¥88,139¥64,1749.6%
Debt service
Repayment of principal and interest on local bonds
¥1.2B¥78,954¥57,4428.6%
Education
Schools, libraries, community centers, sports facilities
¥1.1B¥74,793¥74,0908.2%
Health & sanitation
Health checks, vaccinations, waste disposal
¥1.1B¥70,855¥56,4937.7%
Commerce & tourism
Business attraction, shopping streets, tourism
¥682M¥45,856¥16,8595.0%
Fire & emergency¥567M¥38,099¥27,8484.2%
Agriculture, forestry & fisheries¥559M¥37,554¥30,7254.1%
Assembly¥105M¥7,077¥6,6360.8%

Welfare spending

Children
¥1.0B
Per resident ¥68,233 (median ¥68,686)
Elderly
¥1.1B
Per resident ¥73,116 (median ¥47,975)
Social welfare
¥1.4B
Per resident ¥92,591 (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¥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

0.250.300.350.402015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

82%85%88%90%92%95%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

14K15K16K17K18K19K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202414,877¥13.6B¥13.7B¥6.0B0.3692.5%—
FY202315,284¥14.1B¥13.6B¥5.8B0.3589.5%—
FY202215,724¥14.1B¥13.3B¥5.3B0.3589.7%—
FY202116,141¥17.0B¥12.7B¥4.6B0.3586.3%—
FY202016,556¥17.7B¥11.4B¥4.3B0.3594.4%—
FY201916,983¥10.6B¥10.0B¥4.2B0.3492.1%—
FY201817,421¥10.0B¥9.8B¥4.6B0.3392.3%—
FY201717,789¥10.1B¥9.8B¥4.9B0.3293.0%—
FY201618,117¥10.0B¥9.9B¥4.9B0.3093.7%—
FY201518,455¥10.2B¥10.1B¥4.7B0.2989.4%—

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)