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
551 Higashidori Village Aomori 5,553 33.1%
552 Itayanagi Town Aomori 12,198 33.1%
553 Hachijo Town Tokyo 6,838 33.0%
554 Matsusaka City Mie 156,026 33.0%
555 Wassamu Town Hokkaido 2,807 33.0%
556 Hokuto City Hokkaido 42,810 33.0%
557 Ichikawa City Chiba 494,720 33.0%
558 Yaizu City Shizuoka 135,294 32.9%
559 Yuni Town Hokkaido 4,527 32.9%
560 Konan City Shiga 54,065 32.9%
561 Kin Town Okinawa 11,481 32.9%
562 Kora Town Shiga 6,410 32.8%
563 Minabe Town Wakayama 11,516 32.8%
564 Nishinoshima Town Shimane 2,495 32.7%
565 Tonosho Town Chiba 12,607 32.6%
566 Nagawa Town Nagano 5,514 32.6%
567 Ogano Town Saitama 10,061 32.6%
568 Fujioka City Gunma 61,551 32.6%
569 Kamikawa Town Hyogo 10,144 32.5%
570 Ome City Tokyo 129,105 32.4%
571 Taga Town Shiga 7,346 32.3%
572 Godo Town Gifu 18,210 32.3%
573 Chuo City Yamanashi 30,597 32.2%
574 Hayakawa Town Yamanashi 859 32.2%
575 Kashiwazaki City Niigata 76,217 32.2%
576 Ota City Gunma 223,075 32.2%
577 Kanan Town Osaka 14,556 32.2%
578 Kumano Town Hiroshima 23,475 32.2%
579 Izumizaki Village Fukushima 6,092 32.1%
580 Gosen City Niigata 45,690 32.1%
581 Nakijin Village Okinawa 9,183 32.0%
582 Ogose Town Saitama 10,757 31.9%
583 Uonuma City Niigata 32,522 31.9%
584 Kurate Town Fukuoka 14,774 31.8%
585 Shichigahama Town Miyagi 17,553 31.7%
586 Minamimaki Village Nagano 2,977 31.7%
587 Ikaruga Town Nara 28,036 31.7%
588 Koshi City Kumamoto 65,160 31.6%
589 Hirado City Nagasaki 27,908 31.6%
590 Tarumizu City Kagoshima 12,973 31.6%
591 Fujiyoshida City Yamanashi 46,364 31.6%
592 Kamikawa Town Saitama 12,759 31.5%
593 Osaka City Osaka 2,778,917 31.5%
594 Sanmu City Chiba 47,745 31.5%
595 Tachiarai Town Fukuoka 16,121 31.5%
596 Kawamata Town Fukushima 11,412 31.5%
597 Higashikagura Town Hokkaido 9,775 31.4%
598 Hiezu Village Tottori 3,616 31.4%
599 Iizuna Town Nagano 10,274 31.4%
600 Tsurui Village Hokkaido 2,432 31.3%

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.