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.

#MunicipalityPrefecturePopulationAdjustment 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.