Isen Town finances

鹿児島県伊仙町の財政

Town Kagoshima Prefecture, Japan Population 6,132 Area 62.71 km² FY2024 settlement of accounts
Total spending
¥7.2B
Per resident ¥1,174,620
Local bonds outstanding
¥9.0B
Per resident ¥1,466,314
Reserve funds
¥1.5B
Per resident ¥252,441
Fiscal strength index
0.13
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.13
#1647 of 1718 in Japan · #39 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
87.8%
#467 of 1741 in Japan · #10 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
¥1,466,314
#1546 of 1741 in Japan · #36 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
¥252,441
#872 of 1741 in Japan · #37 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
14.0%
#1735 of 1741 in Japan · #43 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
26.3%
#786 of 1718 in Japan · #24 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 ¥7.6B · per resident ¥1,234,371

Local taxes 4.7%Shared taxes and grants 3.4%Local allocation tax 48.1%National subsidies 17.0%Prefectural subsidies 7.0%Borrowing (local bonds) 10.5%Donations 1.1%Other 8.2%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥355M¥57,8184.7%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥258M¥42,0383.4%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥3.6B¥594,03848.1%
National subsidies
National treasury disbursements for specific programs
¥1.3B¥209,84117.0%
Prefectural subsidies
Prefectural disbursements for specific programs
¥527M¥85,9367.0%
Borrowing (local bonds)
New borrowing during the year
¥795M¥129,68710.5%
Donations
Including hometown tax (furusato nozei)
¥82M¥13,3131.1%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥624M¥101,7008.2%

Hometown tax (furusato nozei) donations received in FY2024: ¥46M

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
¥1.8B¥299,466¥224,28425.5%
Public works
Roads, bridges, parks, sewers, public housing
¥926M¥151,004¥100,91812.9%
General administration
Office management, tax collection, family registers, elections
¥919M¥149,793¥189,68212.8%
Agriculture, forestry & fisheries¥856M¥139,648¥62,17911.9%
Education
Schools, libraries, community centers, sports facilities
¥846M¥137,928¥97,86811.7%
Debt service
Repayment of principal and interest on local bonds
¥808M¥131,768¥94,39911.2%
Health & sanitation
Health checks, vaccinations, waste disposal
¥612M¥99,777¥87,5228.5%
Fire & emergency¥182M¥29,619¥38,6872.5%
Assembly¥86M¥13,996¥10,2151.2%
Commerce & tourism
Business attraction, shopping streets, tourism
¥83M¥13,498¥26,8701.1%
Disaster recovery¥50M¥8,123¥1,5420.7%

Welfare spending

Children
¥733M
Per resident ¥119,493 (median ¥67,708)
Elderly
¥450M
Per resident ¥73,309 (median ¥60,528)
Social welfare
¥654M
Per resident ¥106,576 (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 44.8% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥500K¥1.0M¥1.5M2015201620172018201920202021202220232024Debt per residentReserves per resident

Spending per resident

¥0¥500K¥1.0M¥1.5M2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Fiscal strength index

0.100.150.200.250.302015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Current balance ratio

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

Population

6,0006,2506,5006,7507,0002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20246,132¥7.2B¥9.0B¥1.5B0.1387.8%—
FY20236,202¥8.2B¥9.0B¥1.6B0.1387.6%—
FY20226,361¥7.6B¥7.9B¥1.5B0.1388.9%—
FY20216,483¥7.2B¥7.5B¥1.5B0.1282.1%—
FY20206,527¥7.2B¥7.4B¥1.4B0.1288.9%—
FY20196,607¥6.6B¥7.6B¥1.3B0.1292.0%—
FY20186,730¥6.4B¥7.9B¥1.3B0.1386.3%—
FY20176,838¥5.9B¥7.8B¥1.2B0.1389.3%—
FY20166,918¥5.8B¥8.0B¥1.1B0.1287.6%—
FY20156,961¥5.9B¥8.3B¥888M0.1187.0%—

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)