Zaisei Zukan 日本語

Fiscal adjustment fund ratio ranking

Cities · highest first · FY2024 (792)

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 Rikuzentakata City Iwate 17,226 87.7%
2 Yubari City Hokkaido 6,107 80.3%
3 Ukiha City Fukuoka 27,382 73.5%
4 Takayama City Gifu 82,486 73.0%
5 Kumano City Mie 14,981 68.0%
6 Miyoshi City Tokushima 22,225 67.8%
7 Seki City Gifu 83,930 65.9%
8 Higashikagawa City Kagawa 27,353 65.3%
9 Midori City Gunma 48,470 63.6%
10 Nakama City Fukuoka 39,014 62.8%
11 Uki City Kumamoto 56,356 56.3%
12 Isa City Kagoshima 22,748 56.2%
13 Asakuchi City Okayama 32,525 56.2%
14 Kitaakita City Akita 27,834 54.2%
15 Etajima City Hiroshima 20,690 54.1%
16 Muroto City Kochi 11,273 53.6%
17 Ibara City Okayama 36,670 53.6%
18 Ashiya City Hyogo 94,007 53.1%
19 Bizen City Okayama 30,816 52.6%
20 Kahoku City Ishikawa 36,200 52.4%
21 Soma City Fukushima 32,261 52.0%
22 Mimasaka City Okayama 24,886 51.7%
23 Tendo City Yamagata 60,204 51.6%
24 Tamano City Okayama 54,130 51.1%
25 Fukaya City Saitama 140,809 51.0%
26 Ureshino City Saga 24,446 48.6%
27 Ojiya City Niigata 32,602 48.5%
28 Kani City Gifu 99,779 48.0%
29 Gobo City Wakayama 21,074 47.9%
30 Izumi City Kagoshima 51,405 47.6%
31 Itoshima City Fukuoka 104,175 47.6%
32 Hitachiota City Ibaraki 46,390 47.4%
33 Kikuchi City Kumamoto 46,599 47.3%
34 Wajima City Ishikawa 20,928 46.9%
35 Yukuhashi City Fukuoka 72,254 46.0%
36 Izu City Shizuoka 27,748 45.3%
37 Tomiya City Miyagi 52,452 45.3%
38 Nishiwaki City Hyogo 37,688 44.1%
39 Yame City Fukuoka 59,544 44.0%
40 Kato City Hyogo 39,413 43.3%
41 Ebino City Miyazaki 17,067 43.2%
42 Asahi City Chiba 61,986 42.9%
43 Sojiya City Okayama 69,625 42.8%
44 Miyakojima City Okinawa 55,656 42.6%
45 Akaiwa City Okayama 42,490 42.3%
46 Awara City Fukui 26,306 42.3%
47 Maniwa City Okayama 40,778 42.3%
48 Owase City Mie 15,524 41.5%
49 Kesennuma City Miyagi 56,300 41.5%
50 Myoko City Niigata 29,514 41.5%

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.