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.

#MunicipalityPrefecturePopulationAdjustment 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.