Satsuma Town finances

鹿児島県さつま町の財政

Town Kagoshima Prefecture, Japan Population 18,696 Area 303.90 km² FY2024 settlement of accounts
Total spending
¥15.8B
Per resident ¥845,531
Local bonds outstanding
¥12.5B
Per resident ¥667,842
Reserve funds
¥9.7B
Per resident ¥519,261
Fiscal strength index
0.38
Closer to 1.0 = more self-funded

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

Fiscal strength index
0.38
#978 of 1718 in Japan · #11 of 43 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
90.4%
#731 of 1741 in Japan · #20 of 43 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
¥667,842
#1089 of 1741 in Japan · #15 of 43 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
¥519,261
#450 of 1741 in Japan · #18 of 43 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 ratio
34.8%
#989 of 1741 in Japan · #10 of 43 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
46.3%
#300 of 1718 in Japan · #6 of 43 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 ¥17.1B · per resident ¥915,113

Local taxes 15.4%Shared taxes and grants 5.6%Local allocation tax 29.7%National subsidies 14.2%Prefectural subsidies 8.4%Borrowing (local bonds) 7.3%Donations 1.4%Other 18.0%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥2.6B¥140,66015.4%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥962M¥51,4365.6%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥5.1B¥271,54729.7%
National subsidies
National treasury disbursements for specific programs
¥2.4B¥130,00014.2%
Prefectural subsidies
Prefectural disbursements for specific programs
¥1.4B¥77,0878.4%
Borrowing (local bonds)
New borrowing during the year
¥1.2B¥66,8277.3%
Donations
Including hometown tax (furusato nozei)
¥247M¥13,2251.4%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥3.1B¥164,33218.0%

Hometown tax (furusato nozei) donations received in FY2024: ¥236M

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
¥4.7B¥250,812¥196,56229.7%
General administration
Office management, tax collection, family registers, elections
¥2.2B¥117,619¥132,74413.9%
Education
Schools, libraries, community centers, sports facilities
¥1.8B¥95,490¥74,09011.3%
Public works
Roads, bridges, parks, sewers, public housing
¥1.3B¥71,277¥64,1748.4%
Debt service
Repayment of principal and interest on local bonds
¥1.3B¥68,163¥57,4428.1%
Agriculture, forestry & fisheries¥1.1B¥58,503¥30,7256.9%
Health & sanitation
Health checks, vaccinations, waste disposal
¥1.0B¥53,614¥56,4936.3%
Fire & emergency¥869M¥46,474¥27,8485.5%
Disaster recovery¥820M¥43,859¥5315.2%
Commerce & tourism
Business attraction, shopping streets, tourism
¥627M¥33,554¥16,8594.0%
Assembly¥115M¥6,167¥6,6360.7%

Welfare spending

Children
¥1.5B
Per resident ¥82,059 (median ¥68,686)
Elderly
¥1.4B
Per resident ¥75,960 (median ¥47,975)
Social welfare
¥1.7B
Per resident ¥92,793 (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 42.8% 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

0.300.400.500.600.702015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

18K20K22K24K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY202418,696¥15.8B¥12.5B¥9.7B0.3890.4%—
FY202319,157¥16.9B¥12.5B¥10.0B0.3690.1%—
FY202219,534¥15.5B¥12.6B¥10.0B0.3689.6%—
FY202120,050¥16.5B¥12.9B¥9.4B0.3684.4%—
FY202020,573¥16.3B¥12.6B¥8.8B0.3792.5%—
FY201921,002¥13.1B¥12.8B¥8.8B0.3692.3%—
FY201821,398¥14.3B¥13.4B¥8.9B0.3691.4%—
FY201721,815¥14.5B¥13.2B¥8.4B0.3590.3%—
FY201622,219¥13.5B¥13.6B¥8.0B0.3491.1%—
FY201522,775¥14.4B¥14.5B¥7.9B0.3387.9%—

Similar-sized towns in Kagoshima Prefecture

All municipalities in Kagoshima 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)