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.
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 | |
|---|---|---|---|---|---|
| 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.