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.

#MunicipalityPrefecturePopulationAdjustment fund
501 Kamisato Town Saitama 30,530 23.3%
502 Yokoshibahikari Town Chiba 22,095 23.2%
503 Ichikawa Town Hyogo 10,660 23.1%
504 Daigo Town Ibaraki 14,516 23.1%
505 Nishiaizu Town Fukushima 5,408 23.1%
506 Tadami Town Fukushima 3,690 23.0%
507 Minamiise Town Mie 10,489 23.0%
508 Yusui Town Kagoshima 8,294 22.9%
509 Kyotanba Town Kyoto 12,384 22.9%
510 Kawanehon Town Shizuoka 5,700 22.9%
511 Tabuse Town Yamaguchi 14,033 22.8%
512 Matsukawa Town Nagano 12,445 22.8%
513 Kami Town Miyagi 20,970 22.8%
514 Yorii Town Saitama 31,675 22.7%
515 Sango Town Nara 22,349 22.7%
516 Samukawa Town Kanagawa 48,997 22.7%
517 Nyuzen Town Toyama 22,256 22.7%
518 Ozora Town Hokkaido 6,441 22.6%
519 Anpachi Town Gifu 14,456 22.6%
520 Tano Town Kochi 2,419 22.6%
521 Otaki Town Chiba 8,005 22.5%
522 Fuchu Town Hiroshima 52,074 22.5%
523 Kushimoto Town Wakayama 13,924 22.4%
524 Oyamazaki Town Kyoto 16,633 22.4%
525 Nagayo Town Nagasaki 39,479 22.4%
526 Showa Town Yamanashi 21,387 22.4%
527 Abu Town Yamaguchi 2,945 22.3%
528 Kunimi Town Fukushima 8,095 22.3%
529 Kota Town Aichi 42,023 22.3%
530 Minamifurano Town Hokkaido 2,236 22.2%
531 Keisen Town Fukuoka 12,738 22.2%
532 Rokunohe Town Aomori 10,551 22.1%
533 Yaotsu Town Gifu 9,861 22.1%
534 Sakae Town Chiba 19,624 22.0%
535 Yamakita Town Kanagawa 9,263 22.0%
536 Namegawa Town Saitama 19,757 22.0%
537 Motegi Town Tochigi 11,408 22.0%
538 Kawaminami Town Miyazaki 14,617 21.9%
539 Sekigahara Town Gifu 6,135 21.9%
540 Hiji Town Oita 27,829 21.9%
541 Shibetsu Town Hokkaido 4,798 21.9%
542 Ichikai Town Tochigi 11,073 21.9%
543 Nachikatsura Town Wakayama 13,468 21.8%
544 Yoshino Town Nara 5,834 21.8%
545 Riyuo Town Shiga 11,239 21.8%
546 Takatori Town Nara 6,045 21.8%
547 Motoyama Town Kochi 3,125 21.7%
548 Rikubetsu Town Hokkaido 2,120 21.7%
549 Tobe Town Ehime 20,190 21.7%
550 Teshio Town Hokkaido 2,642 21.6%

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.