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.
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 | Naie Town | Hokkaido | 4,704 | 21.5% | |
| 552 | Ashikita Town | Kumamoto | 14,877 | 21.5% | |
| 553 | Tsuruta Town | Aomori | 11,540 | 21.5% | |
| 554 | Naganuma Town | Hokkaido | 9,937 | 21.3% | |
| 555 | Misato Town | Miyagi | 22,826 | 21.3% | |
| 556 | Setana Town | Hokkaido | 6,730 | 21.1% | |
| 557 | Mogami Town | Yamagata | 7,358 | 21.1% | |
| 558 | Takanezawa Town | Tochigi | 28,770 | 21.1% | |
| 559 | Minobu Town | Yamanashi | 9,677 | 21.1% | |
| 560 | Sannohe Town | Aomori | 8,767 | 21.0% | |
| 561 | Hirogawa Town | Wakayama | 6,403 | 21.0% | |
| 562 | Mihama Town | Aichi | 20,560 | 21.0% | |
| 563 | Kyogoku Town | Hokkaido | 2,776 | 20.9% | |
| 564 | Yoshimi Town | Saitama | 17,620 | 20.9% | |
| 565 | Tadotsu Town | Kagawa | 21,813 | 20.9% | |
| 566 | Kimobetsu Town | Hokkaido | 1,928 | 20.8% | |
| 567 | Agui Town | Aichi | 28,083 | 20.8% | |
| 568 | Takamori Town | Nagano | 12,606 | 20.8% | |
| 569 | Ishikawa Town | Fukushima | 13,654 | 20.7% | |
| 570 | Oma Town | Aomori | 4,649 | 20.7% | |
| 571 | Tarui Town | Gifu | 25,746 | 20.7% | |
| 572 | Takasu Town | Hokkaido | 6,463 | 20.7% | |
| 573 | Hasami Town | Nagasaki | 14,111 | 20.6% | |
| 574 | Asahi Town | Mie | 11,107 | 20.6% | |
| 575 | Ibaraki Town | Ibaraki | 30,523 | 20.6% | |
| 576 | Amagi Town | Kagoshima | 5,461 | 20.5% | |
| 577 | Kuzumaki Town | Iwate | 5,293 | 20.4% | |
| 578 | Mikawa Town | Yamagata | 7,009 | 20.4% | |
| 579 | Hatoyama Town | Saitama | 12,782 | 20.2% | |
| 580 | Esashi Town | Hokkaido | 7,199 | 20.2% | |
| 581 | Yahaba Town | Iwate | 26,160 | 20.2% | |
| 582 | Takachiho Town | Miyazaki | 10,805 | 19.9% | |
| 583 | Nakatane Town | Kagoshima | 7,102 | 19.8% | |
| 584 | Shimosuwa Town | Nagano | 18,470 | 19.8% | |
| 585 | Gyokuto Town | Kumamoto | 5,158 | 19.7% | |
| 586 | Yosano Town | Kyoto | 19,402 | 19.7% | |
| 587 | Meiwa Town | Gunma | 10,751 | 19.7% | |
| 588 | Kawai Town | Nara | 16,614 | 19.6% | |
| 589 | Kamiichi Town | Toyama | 18,657 | 19.6% | |
| 590 | Shirakawa Town | Gifu | 6,914 | 19.6% | |
| 591 | Shinkamigoto Town | Nagasaki | 16,682 | 19.6% | |
| 592 | Kagamiishi Town | Fukushima | 12,356 | 19.6% | |
| 593 | Ojika Town | Nagasaki | 2,115 | 19.6% | |
| 594 | Murata Town | Miyagi | 9,816 | 19.6% | |
| 595 | Kawasaki Town | Fukuoka | 14,804 | 19.6% | |
| 596 | Inagawa Town | Hyogo | 28,644 | 19.6% | |
| 597 | Minamiosumi Town | Kagoshima | 5,912 | 19.4% | |
| 598 | Shirataka Town | Yamagata | 12,222 | 19.4% | |
| 599 | Kikuyo Town | Kumamoto | 43,761 | 19.3% | |
| 600 | Otobe Town | Hokkaido | 3,107 | 19.3% |
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.