Itsuki Village finances

熊本県五木村の財政

Village Kumamoto Prefecture, Japan Population 929 Area 252.92 km² FY2024 settlement of accounts
Total spending
¥4.2B
Per resident ¥4,510,352
Local bonds outstanding
¥3.6B
Per resident ¥3,921,759
Reserve funds
¥3.1B
Per resident ¥3,365,672
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 indexBetter than peers
0.21
#1446 of 1718 in Japan · #37 of 45 in the prefecture (highest first)
Median of similar municipalities 0.13
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
92.2%
#958 of 1741 in Japan · #24 of 45 in the prefecture (lowest first)
Median of similar municipalities 88.1%
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 residentWorse than peers
¥3,921,759
#1725 of 1741 in Japan · #45 of 45 in the prefecture (lowest first)
Median of similar municipalities ¥2,254,408
What this means

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

Reserve funds per residentBetter than peers
¥3,365,672
#26 of 1741 in Japan · #1 of 45 in the prefecture (highest first)
Median of similar municipalities ¥1,990,184
What this means

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

Own-source revenue ratio
24.3%
#1532 of 1741 in Japan · #41 of 45 in the prefecture (highest first)
Median of similar municipalities 25.1%
What this means

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

Fiscal adjustment fund ratio
61.7%
#158 of 1718 in Japan · #7 of 45 in the prefecture (highest first)
Median of similar municipalities 62.7%
What this means

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

Revenue ¥4.4B · per resident ¥4,763,019

Local taxes 5.5%Shared taxes and grants 3.0%Local allocation tax 30.1%National subsidies 18.3%Prefectural subsidies 13.3%Borrowing (local bonds) 11.1%Donations 0.4%Other 18.3%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥243M¥262,0555.5%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥132M¥142,2503.0%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥1.3B¥1,432,96430.1%
National subsidies
National treasury disbursements for specific programs
¥811M¥872,88118.3%
Prefectural subsidies
Prefectural disbursements for specific programs
¥587M¥631,84813.3%
Borrowing (local bonds)
New borrowing during the year
¥490M¥527,70811.1%
Donations
Including hometown tax (furusato nozei)
¥18M¥19,7360.4%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥812M¥873,57718.3%

Hometown tax (furusato nozei) donations received in FY2024: ¥13M

Spending by function per resident

This municipalityMedian of villages under 2,000 people (78)
FunctionAmountPer residentPeer medianShare
Disaster recovery¥1.1B¥1,176,208¥3,25726.1%
General administration
Office management, tax collection, family registers, elections
¥962M¥1,035,133¥632,03123.0%
Debt service
Repayment of principal and interest on local bonds
¥381M¥410,433¥254,1629.1%
Welfare
Elderly, children, people with disabilities, public assistance
¥357M¥384,248¥341,4578.5%
Public works
Roads, bridges, parks, sewers, public housing
¥317M¥341,293¥280,0917.6%
Agriculture, forestry & fisheries¥316M¥339,672¥222,9897.5%
Education
Schools, libraries, community centers, sports facilities
¥248M¥266,773¥212,6375.9%
Health & sanitation
Health checks, vaccinations, waste disposal
¥237M¥255,122¥214,3895.7%
Fire & emergency¥142M¥153,013¥92,0533.4%
Commerce & tourism
Business attraction, shopping streets, tourism
¥86M¥92,834¥137,2602.1%
Assembly¥52M¥55,624¥38,8761.2%

Welfare spending

Children
¥65M
Per resident ¥69,569 (median ¥75,972)
Elderly
¥111M
Per resident ¥119,454 (median ¥98,388)
Social welfare
¥181M
Per resident ¥195,213 (median ¥149,657)
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 20.8% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥1.0M¥2.0M¥3.0M¥4.0M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥2.0M¥4.0M¥6.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.100.120.150.170.200.222015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

9001,0001,1001,2002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY2024929¥4.2B¥3.6B¥3.1B0.2192.2%—
FY2023942¥5.0B¥3.5B¥3.6B0.2191.4%—
FY2022974¥3.5B¥3.5B¥2.7B0.2185.6%—
FY20211,016¥2.9B¥3.4B¥2.5B0.2282.5%—
FY20201,033¥3.2B¥3.5B¥2.4B0.2286.1%—
FY20191,069¥2.9B¥3.1B¥2.4B0.2288.2%—
FY20181,092¥3.6B¥2.9B¥2.4B0.2089.7%—
FY20171,133¥3.4B¥2.6B¥2.3B0.1991.9%—
FY20161,164¥3.2B¥2.4B¥2.1B0.1787.2%—
FY20151,189¥3.0B¥2.3B¥1.9B0.1691.8%—

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)