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.
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 | 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.