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 | |
|---|---|---|---|---|---|
| 501 | Kimitsu City | Chiba | 79,520 | 15.2% | |
| 502 | Yamatotakada City | Nara | 61,818 | 15.1% | |
| 503 | Kashima City | Saga | 27,242 | 15.1% | |
| 504 | Tsushima City | Nagasaki | 27,102 | 15.0% | |
| 505 | Sayama City | Saitama | 148,221 | 15.0% | |
| 506 | Kofu City | Yamanashi | 183,850 | 15.0% | |
| 507 | Naka City | Ibaraki | 53,167 | 14.9% | |
| 508 | Yuki City | Ibaraki | 49,528 | 14.9% | |
| 509 | Ageo City | Saitama | 230,066 | 14.8% | |
| 510 | Motomiya City | Fukushima | 29,712 | 14.8% | |
| 511 | Suwa City | Nagano | 47,559 | 14.8% | |
| 512 | Sagamihara City | Kanagawa | 716,494 | 14.8% | |
| 513 | Miyazaki City | Miyazaki | 394,504 | 14.7% | |
| 514 | Kitanagoya City | Aichi | 85,843 | 14.7% | |
| 515 | Ibaraki City | Osaka | 286,042 | 14.6% | |
| 516 | Ishigaki City | Okinawa | 49,830 | 14.6% | |
| 517 | Fujimino City | Saitama | 114,559 | 14.6% | |
| 518 | Inazawa City | Aichi | 132,879 | 14.5% | |
| 519 | Kyotango City | Kyoto | 50,042 | 14.5% | |
| 520 | Iwakura City | Aichi | 47,761 | 14.5% | |
| 521 | Higashimurayama City | Tokyo | 151,795 | 14.5% | |
| 522 | Obanazawa City | Yamagata | 13,529 | 14.5% | |
| 523 | Yatomi City | Aichi | 43,534 | 14.5% | |
| 524 | Miyoshi City | Hiroshima | 47,904 | 14.4% | |
| 525 | Nankoku City | Kochi | 45,979 | 14.4% | |
| 526 | Nakagawa City | Fukuoka | 49,435 | 14.4% | |
| 527 | Miki City | Hyogo | 73,091 | 14.4% | |
| 528 | Oamishirasato City | Chiba | 47,660 | 14.4% | |
| 529 | Tateyama City | Chiba | 43,554 | 14.4% | |
| 530 | Shimoda City | Shizuoka | 19,282 | 14.4% | |
| 531 | Fujiidera City | Osaka | 62,304 | 14.4% | |
| 532 | Kure City | Hiroshima | 201,242 | 14.3% | |
| 533 | Nishinomiya City | Hyogo | 480,818 | 14.3% | |
| 534 | Minamiuonuma City | Niigata | 52,376 | 14.3% | |
| 535 | Omachi City | Nagano | 25,301 | 14.3% | |
| 536 | Kamisu City | Ibaraki | 93,786 | 14.3% | |
| 537 | Koshu City | Yamanashi | 29,079 | 14.2% | |
| 538 | Tono City | Iwate | 23,930 | 14.2% | |
| 539 | Fukuchiyama City | Kyoto | 74,540 | 14.2% | |
| 540 | Togane City | Chiba | 56,524 | 14.2% | |
| 541 | Akashi City | Hyogo | 307,235 | 14.1% | |
| 542 | Iki City | Nagasaki | 23,736 | 14.1% | |
| 543 | Komatsushima City | Tokushima | 34,604 | 14.0% | |
| 544 | Susaki City | Kochi | 19,325 | 14.0% | |
| 545 | Nagasaki City | Nagasaki | 390,551 | 14.0% | |
| 546 | Bibai City | Hokkaido | 18,427 | 14.0% | |
| 547 | Zama City | Kanagawa | 131,219 | 13.9% | |
| 548 | Yurihonjo City | Akita | 70,409 | 13.9% | |
| 549 | Koka City | Shiga | 87,729 | 13.9% | |
| 550 | Takahashi City | Okayama | 26,020 | 13.8% |
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.