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.
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
| # | Municipality | Prefecture | Population | Adjustment fund | |
|---|---|---|---|---|---|
| 451 | Toin Town | Mie | 25,737 | 36.9% | |
| 452 | Karumai Town | Iwate | 7,907 | 36.8% | |
| 453 | Kanda Town | Fukuoka | 37,553 | 36.8% | |
| 454 | Minamiaiki Village | Nagano | 926 | 36.8% | |
| 455 | Shimokawa Town | Hokkaido | 2,836 | 36.7% | |
| 456 | Bungoono City | Oita | 31,998 | 36.6% | |
| 457 | Sue Town | Fukuoka | 29,307 | 36.6% | |
| 458 | Morotsuka Village | Miyazaki | 1,406 | 36.5% | |
| 459 | Akishima City | Tokyo | 115,632 | 36.5% | |
| 460 | Makurazaki City | Kagoshima | 18,898 | 36.4% | |
| 461 | Okura Village | Yamagata | 2,760 | 36.4% | |
| 462 | China Town | Kagoshima | 5,383 | 36.4% | |
| 463 | Imabari City | Ehime | 147,702 | 36.4% | |
| 464 | Tenei Village | Fukushima | 5,171 | 36.3% | |
| 465 | Nakagawa Town | Hokkaido | 1,269 | 36.3% | |
| 466 | Minakami Town | Gunma | 16,954 | 36.3% | |
| 467 | Ashiya Town | Fukuoka | 12,728 | 36.3% | |
| 468 | Taketa City | Oita | 18,917 | 36.2% | |
| 469 | Hirokawa Town | Fukuoka | 19,141 | 36.2% | |
| 470 | Odai Town | Mie | 8,204 | 36.2% | |
| 471 | Sobetsu Town | Hokkaido | 2,313 | 36.0% | |
| 472 | Haboro Town | Hokkaido | 5,945 | 36.0% | |
| 473 | Moriya City | Ibaraki | 70,900 | 36.0% | |
| 474 | Yonabaru Town | Okinawa | 19,920 | 35.9% | |
| 475 | Gero City | Gifu | 28,915 | 35.9% | |
| 476 | Yurihama Town | Tottori | 16,219 | 35.8% | |
| 477 | Minamiizu Town | Shizuoka | 7,340 | 35.8% | |
| 478 | Isumi City | Chiba | 34,705 | 35.8% | |
| 479 | Okawa City | Fukuoka | 31,147 | 35.8% | |
| 480 | Taiki Town | Hokkaido | 5,266 | 35.8% | |
| 481 | Kasagi Town | Kyoto | 1,066 | 35.7% | |
| 482 | Okuwa Village | Nagano | 3,206 | 35.7% | |
| 483 | Hakuba Village | Nagano | 9,525 | 35.7% | |
| 484 | Miyama City | Fukuoka | 34,291 | 35.6% | |
| 485 | Sotogahama Town | Aomori | 4,996 | 35.5% | |
| 486 | Kotake Town | Fukuoka | 6,890 | 35.5% | |
| 487 | Shiriuchi Town | Hokkaido | 3,783 | 35.5% | |
| 488 | Sanjo City | Niigata | 91,178 | 35.4% | |
| 489 | Naruto City | Tokushima | 53,240 | 35.4% | |
| 490 | Kaita Town | Hiroshima | 30,810 | 35.3% | |
| 491 | Ogori City | Fukuoka | 59,509 | 35.3% | |
| 492 | Pippu Town | Hokkaido | 3,425 | 35.3% | |
| 493 | Mizukami Village | Kumamoto | 1,933 | 35.2% | |
| 494 | Mino City | Gifu | 18,991 | 35.1% | |
| 495 | Yakushima Town | Kagoshima | 11,326 | 35.0% | |
| 496 | Matsura City | Nagasaki | 20,439 | 35.0% | |
| 497 | Uto City | Kumamoto | 36,143 | 35.0% | |
| 498 | Oyodo Town | Nara | 15,797 | 35.0% | |
| 499 | Engaru Town | Hokkaido | 17,646 | 34.9% | |
| 500 | Oshika Village | Nagano | 868 | 34.9% |
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.