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.

#MunicipalityPrefecturePopulationAdjustment fund
451 Niiza City Saitama 166,412 16.7%
452 Yamatokoriyama City Nara 82,598 16.6%
453 Musashino City Tokyo 148,034 16.5%
454 Isesaki City Gunma 212,084 16.5%
455 Ishinomaki City Miyagi 132,447 16.5%
456 Yasu City Shiga 50,607 16.5%
457 Gojo City Nara 26,900 16.4%
458 Owariasahi City Aichi 83,782 16.4%
459 Higashiyamato City Tokyo 84,996 16.4%
460 Tochigi City Tochigi 153,088 16.4%
461 Ozu City Ehime 39,040 16.3%
462 Ena City Gifu 46,054 16.3%
463 Hannan City Osaka 50,080 16.3%
464 Shibetsu City Hokkaido 16,440 16.3%
465 Iyo City Ehime 35,173 16.2%
466 Ishioka City Ibaraki 69,937 16.2%
467 Uda City Nara 26,694 16.2%
468 Tokushima City Tokushima 244,830 16.2%
469 Kurayoshi City Tottori 43,663 16.2%
470 Takahama City Aichi 49,041 16.2%
471 Nasushiobara City Tochigi 115,611 16.2%
472 Bando City Ibaraki 52,143 16.1%
473 Minamiawaji City Hyogo 43,732 16.1%
474 Inagi City Tokyo 93,916 16.0%
475 Usa City Oita 51,972 16.0%
476 Funabashi City Chiba 649,393 16.0%
477 Oda City Shimane 31,475 16.0%
478 Furano City Hokkaido 19,624 15.9%
479 Otake City Hiroshima 25,353 15.9%
480 Aira City Kagoshima 78,123 15.9%
481 Shunan City Yamaguchi 134,733 15.9%
482 Hino City Tokyo 188,477 15.9%
483 Shimotsuke City Tochigi 59,728 15.9%
484 Nago City Okinawa 64,734 15.8%
485 Miyazu City Kyoto 15,966 15.8%
486 Tama City Tokyo 148,084 15.7%
487 Sano City Tochigi 112,988 15.7%
488 Iwaki City Fukushima 303,171 15.7%
489 Tome City Miyagi 71,919 15.7%
490 Mobara City Chiba 85,861 15.6%
491 Ninohe City Iwate 24,157 15.6%
492 Koshigaya City Saitama 342,327 15.5%
493 Munakata City Fukuoka 96,869 15.5%
494 Noda City Chiba 153,538 15.5%
495 Daisen City Akita 73,794 15.4%
496 Suita City Osaka 384,506 15.4%
497 Nobeoka City Miyazaki 113,936 15.4%
498 Nantan City Kyoto 29,531 15.3%
499 Kitahiroshima City Hokkaido 56,495 15.2%
500 Kitaibaraki City Ibaraki 40,014 15.2%

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.