Fiscal adjustment fund ratio ranking
Towns · highest first · FY2024 (743)
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 | Tsubetsu Town | Hokkaido | 3,970 | 25.9% | |
| 452 | Shimizu Town | Hokkaido | 8,755 | 25.9% | |
| 453 | Tsuwano Town | Shimane | 6,373 | 25.9% | |
| 454 | Asahi Town | Toyama | 10,373 | 25.8% | |
| 455 | Ochi Town | Kochi | 4,811 | 25.7% | |
| 456 | Hodatsushimizu Town | Ishikawa | 11,822 | 25.7% | |
| 457 | Yamato Town | Kumamoto | 12,887 | 25.7% | |
| 458 | Yamanochi Town | Nagano | 11,229 | 25.6% | |
| 459 | Mori Town | Hokkaido | 13,582 | 25.6% | |
| 460 | Ono Town | Fukushima | 8,864 | 25.6% | |
| 461 | Kuroshio Town | Kochi | 9,855 | 25.5% | |
| 462 | Yoshika Town | Shimane | 5,571 | 25.5% | |
| 463 | Okagaki Town | Fukuoka | 31,460 | 25.4% | |
| 464 | Tsubata Town | Ishikawa | 37,521 | 25.3% | |
| 465 | Oshima Town | Tokyo | 6,813 | 25.3% | |
| 466 | Yamada Town | Iwate | 13,854 | 25.2% | |
| 467 | Misato Town | Akita | 17,444 | 25.2% | |
| 468 | Shinano Town | Nagano | 7,560 | 25.0% | |
| 469 | Kyowa Town | Hokkaido | 5,364 | 25.0% | |
| 470 | Hokuryu Town | Hokkaido | 1,593 | 25.0% | |
| 471 | Hanawa Town | Fukushima | 7,821 | 25.0% | |
| 472 | Miki Town | Kagawa | 26,877 | 24.9% | |
| 473 | Assabu Town | Hokkaido | 3,269 | 24.9% | |
| 474 | Nagatoro Town | Saitama | 6,367 | 24.8% | |
| 475 | Nanporo Town | Hokkaido | 7,933 | 24.7% | |
| 476 | Gonohe Town | Aomori | 15,285 | 24.7% | |
| 477 | Miyaki Town | Saga | 25,773 | 24.7% | |
| 478 | Komono Town | Mie | 40,758 | 24.7% | |
| 479 | Oe Town | Yamagata | 7,062 | 24.6% | |
| 480 | Aibetsu Town | Hokkaido | 2,418 | 24.6% | |
| 481 | Tohoku Town | Aomori | 16,005 | 24.4% | |
| 482 | Kinko Town | Kagoshima | 6,165 | 24.3% | |
| 483 | Funagata Town | Yamagata | 4,662 | 24.3% | |
| 484 | Daisen Town | Tottori | 14,786 | 24.2% | |
| 485 | Biratori Town | Hokkaido | 4,435 | 24.1% | |
| 486 | Minowa Town | Nagano | 24,387 | 24.0% | |
| 487 | Tawaramoto Town | Nara | 31,379 | 23.9% | |
| 488 | Hamanaka Town | Hokkaido | 5,246 | 23.8% | |
| 489 | Haga Town | Tochigi | 15,377 | 23.7% | |
| 490 | Uchinada Town | Ishikawa | 25,662 | 23.6% | |
| 491 | Setochi Town | Kagoshima | 8,084 | 23.6% | |
| 492 | Kihoku Town | Mie | 13,759 | 23.6% | |
| 493 | Ino Town | Kochi | 20,829 | 23.6% | |
| 494 | Ikeda Town | Hokkaido | 5,906 | 23.5% | |
| 495 | Yasuda Town | Kochi | 2,269 | 23.5% | |
| 496 | Yoron Town | Kagoshima | 5,062 | 23.4% | |
| 497 | Mukawa Town | Hokkaido | 7,221 | 23.4% | |
| 498 | Kunitomi Town | Miyazaki | 18,243 | 23.4% | |
| 499 | Kawamoto Town | Shimane | 2,982 | 23.3% | |
| 500 | Niyodogawa Town | Kochi | 4,459 | 23.3% |
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.