China Town finances

鹿児島県知名町の財政

Town Kagoshima Prefecture, Japan Population 5,383 Area 53.30 km² FY2024 settlement of accounts
Total spending
¥7.1B
Per resident ¥1,315,096
Local bonds outstanding
¥8.1B
Per resident ¥1,499,715
Reserve funds
¥2.9B
Per resident ¥537,158
Fiscal strength index
0.15
Closer to 1.0 = more self-funded

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

Fiscal strength indexWorse than peers
0.15
#1596 of 1718 in Japan · #37 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
88.8%
#548 of 1741 in Japan · #13 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
¥1,499,715
#1558 of 1741 in Japan · #37 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 residentBetter than peers
¥537,158
#433 of 1741 in Japan · #16 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
16.8%
#1712 of 1741 in Japan · #41 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 ratioBetter than peers
36.4%
#462 of 1718 in Japan · #12 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 ¥7.2B · per resident ¥1,342,027

Local taxes 6.9%Shared taxes and grants 3.8%Local allocation tax 49.0%National subsidies 13.7%Prefectural subsidies 7.3%Borrowing (local bonds) 9.5%Donations 1.1%Other 8.8%
SourceAmountPer residentShare
Local taxes
Resident tax, fixed asset tax and other taxes paid by residents and businesses
¥500M¥92,9766.9%
Shared taxes and grants
Portions of national and prefectural taxes distributed to municipalities
¥272M¥50,5643.8%
Local allocation tax
Unconditional transfers from the national government to municipalities with smaller tax bases
¥3.5B¥657,95449.0%
National subsidies
National treasury disbursements for specific programs
¥986M¥183,24313.7%
Prefectural subsidies
Prefectural disbursements for specific programs
¥524M¥97,3077.3%
Borrowing (local bonds)
New borrowing during the year
¥686M¥127,3459.5%
Donations
Including hometown tax (furusato nozei)
¥79M¥14,6621.1%
Other
Fees, charges, transfers from reserves, carry-overs and other revenue
¥635M¥117,9768.8%

Hometown tax (furusato nozei) donations received in FY2024: ¥43M

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
¥1.4B¥260,910¥224,28419.8%
General administration
Office management, tax collection, family registers, elections
¥1.3B¥246,525¥189,68218.7%
Debt service
Repayment of principal and interest on local bonds
¥954M¥177,263¥94,39913.5%
Agriculture, forestry & fisheries¥910M¥168,964¥62,17912.8%
Education
Schools, libraries, community centers, sports facilities
¥743M¥137,958¥97,86810.5%
Health & sanitation
Health checks, vaccinations, waste disposal
¥686M¥127,458¥87,5229.7%
Public works
Roads, bridges, parks, sewers, public housing
¥642M¥119,274¥100,9189.1%
Fire & emergency¥151M¥28,068¥38,6872.1%
Commerce & tourism
Business attraction, shopping streets, tourism
¥107M¥19,829¥26,8701.5%
Assembly¥100M¥18,526¥10,2151.4%
その他¥49M¥9,181¥00.7%
Disaster recovery¥6M¥1,140¥1,5420.1%

Welfare spending

Children
¥560M
Per resident ¥103,976 (median ¥67,708)
Elderly
¥416M
Per resident ¥77,352 (median ¥60,528)
Social welfare
¥428M
Per resident ¥79,582 (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 40.5% of spending.

Ten-year trends

Debt and reserves per resident

Local bondsReserve funds
¥0¥500K¥1.0M¥1.5M¥2.0M2015201620172018201920202021202220232024Debt 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%85%90%95%2015201620172018201920202021202220232024This municipalityMedian of similar municipalities

Population

5,2505,5005,7506,0006,2506,5002015201620172018201920202021202220232024Population
See the numbers by year
Fiscal yearPopulationSpendingLocal bondsReservesFiscal strengthCurrent balanceDebt service
FY20245,383¥7.1B¥8.1B¥2.9B0.1588.8%—
FY20235,509¥8.1B¥8.3B¥2.7B0.1588.4%—
FY20225,634¥7.3B¥8.0B¥2.9B0.1586.7%—
FY20215,727¥6.6B¥8.0B¥2.9B0.1684.7%—
FY20205,796¥7.0B¥8.3B¥2.6B0.1791.0%—
FY20195,871¥6.0B¥8.5B¥2.3B0.1794.8%—
FY20186,015¥5.4B¥8.3B¥2.2B0.1794.5%—
FY20176,076¥5.7B¥8.3B¥2.1B0.1690.6%—
FY20166,221¥6.2B¥8.2B¥1.8B0.1790.3%—
FY20156,321¥5.5B¥7.4B¥1.6B0.1790.3%—

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)