Zaisei Zukan 日本語

Fiscal adjustment fund ratio ranking

All municipalities · highest first · FY2024 (1718)

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

All municipalitiesCitiesTokyo wardsTownsVillagesPrefectures
Fiscal strengthCurrent balanceDebt serviceFuture burdenDebt per residentReserves per residentNet debtAdjustment fundOwn-source revenueTaxes per residentSpending per residentMandatory spendingInvestmentWelfare per residentChild welfareEducation per residentHometown taxStaff per 1,000PopulationPopulation change
#MunicipalityPrefecturePopulationAdjustment fund
1 Aogashima Village Tokyo 160 402.4%
2 Kariwa Village Niigata 4,222 285.6%
3 Onagawa Town Miyagi 5,810 274.0%
4 Mikurajima Village Tokyo 302 261.0%
5 Tomari Village Hokkaido 1,420 226.6%
6 Toshima Village Tokyo 300 212.7%
7 Naraha Town Fukushima 6,409 172.2%
8 Kawagoe Town Mie 15,745 169.5%
9 Hinohara Village Tokyo 1,923 166.7%
10 Oi Town Fukui 7,681 165.9%
11 Futaba Town Fukushima 5,294 156.2%
12 Tomioka Town Fukushima 11,316 155.7%
13 Kamikoani Village Akita 1,869 153.6%
14 Kamikatsu Town Tokushima 1,337 153.2%
15 Kamikitayama Village Nara 421 149.6%
16 Tenryu Village Nagano 1,028 145.3%
17 Katsurao Village Fukushima 1,216 143.8%
18 Mitsue Village Nara 1,347 141.3%
19 Okuma Town Fukushima 9,944 140.4%
20 Shimokitayama Village Nara 796 136.5%
21 Chikuhoku Village Nagano 3,976 135.3%
22 Yamanakako Village Yamanashi 5,822 132.1%
23 Kunohe Village Iwate 5,084 129.6%
24 Tajiri Town Osaka 8,484 129.5%
25 Iitate Village Fukushima 4,506 129.3%
26 Genkai Town Saga 4,825 123.8%
27 Kadena Town Okinawa 12,909 120.3%
28 Shimojo Village Nagano 3,421 118.0%
29 Nakanojiyo Town Gunma 14,326 116.8%
30 Hirono Town Fukushima 4,531 115.3%
31 Soeda Town Fukuoka 8,311 114.7%
32 Ikata Town Ehime 7,764 106.0%
33 Asahi Village Nagano 4,263 103.9%
34 Higashi Village Okinawa 1,701 103.9%
35 Otaki Village Nagano 640 103.5%
36 Yamamoto Town Miyagi 11,427 102.9%
37 Izumozaki Town Niigata 3,886 102.9%
38 Tsuno Town Kochi 5,184 101.6%
39 Katsura Town Tokushima 4,570 100.5%
40 Kisosaki Town Mie 5,875 99.7%
41 Tarama Village Okinawa 1,040 99.7%
42 Yonaguni Town Okinawa 1,689 99.6%
43 Tenkawa Village Nara 1,194 99.4%
44 Kijo Town Miyazaki 4,710 99.3%
45 Hachirogata Town Akita 5,176 98.5%
46 Yubetsu Town Hokkaido 7,901 96.5%
47 Kamiyama Town Tokushima 4,673 96.4%
48 Anan Town Nagano 3,931 96.1%
49 Oji Town Nara 23,694 95.9%
50 Tokashiki Village Okinawa 665 95.8%

Source: Ministry of Internal Affairs and Communications settlement data. Municipalities without a value (such as the fiscal strength index of Tokyo's special wards) are excluded.