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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.

All municipalitiesCitiesTokyo wardsTownsVillagesPrefectures
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
#MunicipalityPrefecturePopulationAdjustment fund
601 Nozawaonsen Village Nagano 3,582 31.3%
602 Setochi City Okayama 36,160 31.3%
603 Minamiashigara City Kanagawa 40,164 31.3%
604 Wakasa Town Fukui 13,354 31.3%
605 Tajimi City Gifu 105,048 31.3%
606 Kuromatsunai Town Hokkaido 2,446 31.3%
607 Chikujo Town Fukuoka 16,434 31.2%
608 Hita City Oita 60,207 31.2%
609 Katori City Chiba 69,575 31.2%
610 Nikaho City Akita 22,075 31.2%
611 Sukumo City Kochi 18,394 31.2%
612 Makinohara City Shizuoka 42,326 31.2%
613 Toyosato Town Shiga 7,117 31.1%
614 Yugawa Village Fukushima 2,980 31.1%
615 Kaminokuni Town Hokkaido 4,133 31.1%
616 Kunisaki City Oita 25,074 31.1%
617 Ofunato City Iwate 32,059 31.0%
618 Chonan Town Chiba 7,074 31.0%
619 Anan City Tokushima 67,946 31.0%
620 Gose City Nara 23,144 31.0%
621 Koganei City Tokyo 125,174 30.9%
622 Kaizu City Gifu 31,505 30.9%
623 Shikabe Town Hokkaido 3,508 30.9%
624 Hayashima Town Okayama 12,748 30.9%
625 Hekinan City Aichi 72,242 30.9%
626 Hirono Town Iwate 14,739 30.8%
627 Akune City Kagoshima 18,147 30.8%
628 Higashihiroshima City Hiroshima 190,911 30.8%
629 Shingu City Wakayama 25,822 30.7%
630 Inzai City Chiba 111,731 30.7%
631 Sayo Town Hyogo 14,727 30.6%
632 Hida City Gifu 21,674 30.5%
633 Kaisei Town Kanagawa 18,566 30.5%
634 Mima City Tokushima 26,264 30.4%
635 Hioki City Kagoshima 46,134 30.4%
636 Horokanai Town Hokkaido 1,222 30.4%
637 Yamato Village Kagoshima 1,384 30.4%
638 Tatsuno Town Nagano 18,009 30.4%
639 Toyota City Aichi 414,750 30.4%
640 Kamimine Town Saga 9,870 30.3%
641 Yamaga City Kumamoto 48,002 30.3%
642 Haebaru Town Okinawa 41,330 30.2%
643 Kuriyama Town Hokkaido 10,653 30.2%
644 Ibigawa Town Gifu 18,633 30.1%
645 Aisho Town Shiga 21,042 30.1%
646 Atsugi City Kanagawa 223,424 30.1%
647 Kunigami Village Okinawa 4,459 30.1%
648 Kawara Town Fukuoka 9,962 30.0%
649 Nasu Town Tochigi 23,697 30.0%
650 Wakuya Town Miyagi 14,249 30.0%

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.