Tokunoshima Town finances

鹿児島県徳之島町の財政

Town Kagoshima Prefecture, Japan Population 9,844 Area 104.92 km² FY2024 settlement of accounts
Total spending
¥10.3B
Per resident ¥1,048,042
Local bonds outstanding
¥9.6B
Per resident ¥976,726
Reserve funds
¥3.1B
Per resident ¥313,373
Fiscal strength index
0.23
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.23
#1394 of 1718 in Japan · #26 of 43 in the prefecture (highest first)
Median of similar municipalities 0.27
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
85.4%
#314 of 1741 in Japan · #4 of 43 in the prefecture (lowest first)
Median of similar municipalities 89.1%
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
¥976,726
#1348 of 1741 in Japan · #25 of 43 in the prefecture (lowest first)
Median of similar municipalities ¥858,549
What this means

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

Reserve funds per residentWorse than peers
¥313,373
#733 of 1741 in Japan · #35 of 43 in the prefecture (highest first)
Median of similar municipalities ¥465,414
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
25.2%
#1494 of 1741 in Japan · #29 of 43 in the prefecture (highest first)
Median of similar municipalities 30.5%
What this means

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

Fiscal adjustment fund ratioWorse than peers
29.4%
#676 of 1718 in Japan · #19 of 43 in the prefecture (highest first)
Median of similar municipalities 31.1%
What this means

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

Revenue ¥10.6B · per resident ¥1,080,751

Local taxes 9.3%Shared taxes and grants 3.9%Local allocation tax 37.0%National subsidies 17.3%Prefectural subsidies 8.3%Borrowing (local bonds) 8.3%Donations 4.5%Other 11.4%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥991M¥100,6649.3%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥416M¥42,2403.9%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥3.9B¥400,09337.0%
National subsidies
National treasury disbursements for specific programs
¥1.8B¥187,34917.3%
Prefectural subsidies
Prefectural disbursements for specific programs
¥881M¥89,4808.3%
Borrowing (local bonds)
New borrowing during the year
¥882M¥89,5528.3%
Donations
Including hometown tax (furusato nozei)
¥474M¥48,1164.5%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥1.2B¥123,25711.4%

Hometown tax (furusato nozei) donations received in FY2024: ¥455M

Spending by function per resident

This municipalityMedian of towns with 5,000–10,000 people (210)
FunctionAmountPer residentPeer medianShare
Welfare
Elderly, children, people with disabilities, public assistance
¥2.4B¥244,101¥224,28423.3%
Education
Schools, libraries, community centers, sports facilities
¥2.0B¥206,539¥97,86819.7%
General administration
Office management, tax collection, family registers, elections
¥1.4B¥141,023¥189,68213.5%
Agriculture, forestry & fisheries¥1.0B¥105,570¥62,17910.1%
Public works
Roads, bridges, parks, sewers, public housing
¥1.0B¥105,329¥100,91810.1%
Debt service
Repayment of principal and interest on local bonds
¥824M¥83,697¥94,3998.0%
Health & sanitation
Health checks, vaccinations, waste disposal
¥750M¥76,202¥87,5227.3%
Fire & emergency¥349M¥35,438¥38,6873.4%
Commerce & tourism
Business attraction, shopping streets, tourism
¥281M¥28,543¥26,8702.7%
Disaster recovery¥108M¥10,953¥1,5421.0%
Assembly¥95M¥9,665¥10,2150.9%
Labor¥10M¥980¥10.1%

Welfare spending

Children
¥914M
Per resident ¥92,857 (median ¥67,708)
Elderly
¥414M
Per resident ¥42,039 (median ¥60,528)
Social welfare
¥1.1B
Per resident ¥109,206 (median ¥89,723)
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 38.7% 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

0.200.250.300.350.402015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

80%82%85%88%90%92%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

9,50010K10K11K12K2015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20249,844¥10.3B¥9.6B¥3.1B0.2385.4%—
FY202310,067¥9.8B¥9.5B¥3.1B0.2385.6%—
FY202210,290¥9.5B¥9.2B¥2.9B0.2382.6%—
FY202110,417¥10.6B¥9.2B¥3.0B0.2381.8%—
FY202010,569¥10.4B¥8.3B¥3.1B0.2487.3%—
FY201910,717¥8.1B¥7.9B¥2.8B0.2489.4%—
FY201810,849¥8.0B¥8.0B¥2.4B0.2486.3%—
FY201711,045¥7.8B¥7.9B¥2.2B0.2489.6%—
FY201611,283¥7.1B¥8.0B¥1.9B0.2388.4%—
FY201511,465¥7.2B¥8.3B¥1.4B0.2387.7%—

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)