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 | |
|---|---|---|---|---|---|
| 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.