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
551 Isahaya City Nagasaki 133,479 13.8%
552 Shiogama City Miyagi 51,726 13.8%
553 Tokamachi City Niigata 47,124 13.8%
554 Arao City Kumamoto 49,036 13.8%
555 Kashiwara City Osaka 66,500 13.8%
556 Abiko City Chiba 131,317 13.8%
557 Katsura City Chiba 15,213 13.7%
558 Date City Fukushima 55,997 13.7%
559 Takahagi City Ibaraki 25,769 13.7%
560 Tsurugashima City Saitama 69,836 13.7%
561 Hakodate City Hokkaido 236,515 13.7%
562 Choshi City Chiba 53,986 13.6%
563 Kiyosu City Aichi 68,707 13.6%
564 Itoigawa City Niigata 38,041 13.5%
565 Misawa City Aomori 37,380 13.5%
566 Otaru City Hokkaido 104,432 13.5%
567 Omura City Nagasaki 99,694 13.4%
568 Chiryu City Aichi 72,646 13.4%
569 Ebetsu City Hokkaido 118,055 13.4%
570 Mine City Yamaguchi 20,921 13.4%
571 Saga City Saga 226,481 13.3%
572 Sakata City Yamagata 93,924 13.3%
573 Shimanto City Kochi 31,424 13.2%
574 Marugame City Kagawa 110,803 13.2%
575 Misato City Saitama 142,152 13.2%
576 Kasuga City Fukuoka 111,919 13.2%
577 Kakogawa City Hyogo 257,203 13.2%
578 Ichihara City Chiba 266,861 13.1%
579 Uruma City Okinawa 126,948 13.1%
580 Koga City Ibaraki 139,812 13.1%
581 Haniyu City Saitama 53,696 13.1%
582 Hofu City Yamaguchi 113,144 13.0%
583 Machida City Tokyo 430,170 13.0%
584 Takarazuka City Hyogo 227,645 13.0%
585 Yawata City Kyoto 68,598 12.9%
586 Kawachinagano City Osaka 97,912 12.9%
587 Kitamoto City Saitama 65,274 12.9%
588 Fuchu City Tokyo 260,998 12.9%
589 Nisshin City Aichi 94,207 12.8%
590 Chigasaki City Kanagawa 247,345 12.8%
591 Gujo City Gifu 37,728 12.7%
592 Hiratsuka City Kanagawa 256,549 12.7%
593 Numazu City Shizuoka 185,758 12.7%
594 Noboribetsu City Hokkaido 43,615 12.7%
595 Fukushima City Fukushima 264,652 12.7%
596 Oyama City Tochigi 166,874 12.7%
597 Ritto City Shiga 70,412 12.7%
598 Ikeda City Osaka 102,636 12.7%
599 Murakami City Niigata 53,492 12.6%
600 Oyabe City Toyama 27,857 12.6%

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.