Himeshima Village finances

大分県姫島村の財政

Village Oita Prefecture, Japan Population 1,711 Area 6.99 km² FY2024 settlement of accounts
Total spending
¥2.9B
Per resident ¥1,673,760
Local bonds outstanding
¥3.0B
Per resident ¥1,738,967
Reserve funds
¥4.6B
Per resident ¥2,672,324
Fiscal strength index
0.10
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.10
#1693 of 1718 in Japan · #18 of 18 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
91.0%
#798 of 1741 in Japan · #4 of 18 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 residentBetter than peers
¥1,738,967
#1604 of 1741 in Japan · #18 of 18 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
¥2,672,324
#47 of 1741 in Japan · #1 of 18 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 ratioBetter than peers
29.3%
#1303 of 1741 in Japan · #13 of 18 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 ratioWorse than peers
20.2%
#1085 of 1718 in Japan · #13 of 18 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 ¥3.2B · per resident ¥1,841,573

Local taxes 3.7%Shared taxes and grants 2.1%Local allocation tax 51.3%National subsidies 3.8%Prefectural subsidies 2.8%Borrowing (local bonds) 10.7%Donations 0.9%Other 24.7%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥117M¥68,4873.7%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥65M¥37,9472.1%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥1.6B¥945,44151.3%
National subsidies
National treasury disbursements for specific programs
¥121M¥70,8603.8%
Prefectural subsidies
Prefectural disbursements for specific programs
¥87M¥50,6792.8%
Borrowing (local bonds)
New borrowing during the year
¥338M¥197,50410.7%
Donations
Including hometown tax (furusato nozei)
¥27M¥15,6620.9%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥778M¥454,99224.7%

Hometown tax (furusato nozei) donations received in FY2024: ¥27M

Spending by function per resident

This municipalityMedian of villages under 2,000 people (78)
FunctionAmountPer residentPeer medianShare
General administration
Office management, tax collection, family registers, elections
¥865M¥505,748¥632,03130.2%
Welfare
Elderly, children, people with disabilities, public assistance
¥430M¥251,504¥341,45715.0%
Fire & emergency¥338M¥197,614¥92,05311.8%
Debt service
Repayment of principal and interest on local bonds
¥311M¥181,737¥254,16210.9%
Health & sanitation
Health checks, vaccinations, waste disposal
¥287M¥167,467¥214,38910.0%
Education
Schools, libraries, community centers, sports facilities
¥248M¥144,655¥212,6378.6%
Public works
Roads, bridges, parks, sewers, public housing
¥126M¥73,477¥280,0914.4%
Agriculture, forestry & fisheries¥123M¥71,729¥222,9894.3%
その他¥53M¥31,248¥01.9%
Commerce & tourism
Business attraction, shopping streets, tourism
¥47M¥27,686¥137,2601.7%
Assembly¥36M¥20,895¥38,8761.2%

Welfare spending

Children
¥77M
Per resident ¥45,044 (median ¥75,972)
Elderly
¥179M
Per resident ¥104,884 (median ¥98,388)
Social welfare
¥174M
Per resident ¥101,576 (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 35.5% 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¥1.0M¥2.0M¥3.0M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.100.150.200.252015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

75%80%85%90%95%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

1,6001,8002,0002,2002,4002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20241,711¥2.9B¥3.0B¥4.6B0.1091.0%—
FY20231,757¥2.6B¥2.9B¥4.4B0.1084.4%—
FY20221,812¥3.0B¥3.0B¥4.2B0.1078.9%—
FY20211,878¥2.6B¥2.9B¥3.9B0.1175.5%—
FY20201,933¥3.2B¥2.9B¥3.4B0.1180.9%—
FY20191,991¥2.6B¥2.1B¥3.4B0.1185.7%—
FY20182,034¥2.5B¥1.9B¥3.3B0.1083.8%—
FY20172,090¥2.3B¥1.9B¥3.0B0.1084.0%—
FY20162,152¥2.2B¥2.0B¥3.0B0.1082.6%—
FY20152,202¥2.1B¥2.0B¥2.9B0.1083.8%—

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)