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
501 Kakamigahara City Gifu 144,195 34.9%
502 Shinonsen Town Hyogo 12,829 34.9%
503 Goka Town Ibaraki 7,933 34.8%
504 Otsuki Town Kochi 4,348 34.8%
505 Urayasu City Chiba 171,322 34.7%
506 Otama Village Fukushima 8,817 34.7%
507 Shizukuishi Town Iwate 14,995 34.7%
508 Hiraizumi Town Iwate 6,734 34.7%
509 Horonobe Town Hokkaido 2,042 34.6%
510 Owani Town Aomori 8,231 34.6%
511 Oketo Town Hokkaido 2,543 34.6%
512 Iwanuma City Miyagi 43,137 34.5%
513 Sanuki City Kagawa 44,348 34.5%
514 Taketoyo Town Aichi 43,399 34.5%
515 Aga Town Niigata 9,047 34.5%
516 Kasai City Hyogo 41,455 34.5%
517 Itoda Town Fukuoka 8,269 34.5%
518 Inabe City Mie 44,507 34.5%
519 Agematsu Town Nagano 3,930 34.4%
520 Taiwa Town Miyagi 27,861 34.3%
521 Shiroishi Town Saga 21,010 34.3%
522 Shika Town Ishikawa 17,609 34.3%
523 Nishiwaga Town Iwate 4,659 34.2%
524 Kinokawa City Wakayama 58,920 34.2%
525 Nasukarasuyama City Tochigi 23,482 34.2%
526 Mizunami City Gifu 35,279 34.1%
527 Samegawa Village Fukushima 2,846 34.0%
528 Toyono Town Osaka 17,804 34.0%
529 Minokamo City Gifu 57,595 34.0%
530 Nakayama Town Yamagata 10,455 33.9%
531 Moseushi Town Hokkaido 2,565 33.9%
532 Nagara Town Chiba 6,233 33.8%
533 Shirahama Town Wakayama 19,753 33.8%
534 Ora Town Gunma 25,558 33.8%
535 Shingo Village Aomori 2,059 33.8%
536 Oishida Town Yamagata 5,979 33.7%
537 Yamagata City Gifu 24,767 33.7%
538 Mifune Town Kumamoto 17,270 33.6%
539 Yoshioka Town Gunma 22,643 33.6%
540 Susono City Shizuoka 48,688 33.5%
541 Nakatonbetsu Town Hokkaido 1,472 33.5%
542 Sakuragawa City Ibaraki 37,635 33.5%
543 Nogata City Fukuoka 54,838 33.4%
544 Mizumaki Town Fukuoka 27,531 33.4%
545 Kosaka Town Akita 4,421 33.4%
546 Fujieda City Shizuoka 139,870 33.3%
547 Kasama City Ibaraki 72,567 33.3%
548 Nishinomote City Kagoshima 14,095 33.2%
549 Ashoro Town Hokkaido 5,952 33.2%
550 Oi Town Kanagawa 17,426 33.1%

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.