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 | |
|---|---|---|---|---|---|
| 601 | Miyoshi Town | Saitama | 37,377 | 19.3% | |
| 602 | Kasuya Town | Fukuoka | 48,723 | 19.2% | |
| 603 | Iwanai Town | Hokkaido | 10,913 | 19.1% | |
| 604 | Kahoku Town | Yamagata | 16,809 | 19.0% | |
| 605 | Oshamanbe Town | Hokkaido | 4,696 | 19.0% | |
| 606 | Tsuno Town | Miyazaki | 10,018 | 18.9% | |
| 607 | Ami Town | Ibaraki | 49,643 | 18.9% | |
| 608 | Fukuchi Town | Fukuoka | 20,888 | 18.9% | |
| 609 | Kamijima Town | Ehime | 6,085 | 18.9% | |
| 610 | Imakane Town | Hokkaido | 4,444 | 18.8% | |
| 611 | Hino Town | Shiga | 20,702 | 18.8% | |
| 612 | Nishikatsura Town | Yamanashi | 3,888 | 18.8% | |
| 613 | Oharu Town | Aichi | 33,566 | 18.8% | |
| 614 | Itano Town | Tokushima | 12,812 | 18.7% | |
| 615 | Atsuma Town | Hokkaido | 4,227 | 18.7% | |
| 616 | Shintoku Town | Hokkaido | 5,503 | 18.7% | |
| 617 | Mibu Town | Tochigi | 38,140 | 18.6% | |
| 618 | Hoki Town | Tottori | 10,145 | 18.6% | |
| 619 | Yoshida Town | Shizuoka | 28,964 | 18.5% | |
| 620 | Fujikawa Town | Yamanashi | 13,926 | 18.4% | |
| 621 | Moroyama Town | Saitama | 32,043 | 18.4% | |
| 622 | Ogawa Town | Saitama | 27,448 | 18.4% | |
| 623 | Wanochi Town | Gifu | 9,086 | 18.4% | |
| 624 | Fujikawaguchiko Town | Yamanashi | 27,115 | 18.4% | |
| 625 | Shichinohe Town | Aomori | 14,014 | 18.3% | |
| 626 | Matsushima Town | Miyagi | 12,885 | 18.3% | |
| 627 | Urakawa Town | Hokkaido | 11,231 | 18.3% | |
| 628 | Nagaizumi Town | Shizuoka | 43,705 | 18.1% | |
| 629 | Aya Town | Miyazaki | 6,785 | 18.1% | |
| 630 | Kushiro Town | Hokkaido | 18,380 | 18.0% | |
| 631 | Kanmaki Town | Nara | 21,157 | 17.9% | |
| 632 | Shibata Town | Miyagi | 36,331 | 17.9% | |
| 633 | Oiso Town | Kanagawa | 31,757 | 17.8% | |
| 634 | Kimino Town | Wakayama | 7,711 | 17.7% | |
| 635 | Fujisaki Town | Aomori | 14,300 | 17.7% | |
| 636 | Oguni Town | Yamagata | 6,537 | 17.6% | |
| 637 | Shihoro Town | Hokkaido | 5,690 | 17.6% | |
| 638 | Togo Town | Aichi | 43,928 | 17.5% | |
| 639 | Nanbu Town | Tottori | 10,099 | 17.4% | |
| 640 | Sakai Town | Ibaraki | 24,769 | 17.3% | |
| 641 | Nakafurano Town | Hokkaido | 4,486 | 17.3% | |
| 642 | Uchiko Town | Ehime | 14,708 | 17.3% | |
| 643 | Shiraoi Town | Hokkaido | 15,095 | 17.3% | |
| 644 | Shintotsukawa Town | Hokkaido | 6,229 | 17.1% | |
| 645 | Nogi Town | Tochigi | 24,869 | 17.1% | |
| 646 | Honbetsu Town | Hokkaido | 6,046 | 17.0% | |
| 647 | Hiranai Town | Aomori | 9,730 | 16.9% | |
| 648 | Kitahiroshima Town | Hiroshima | 16,953 | 16.9% | |
| 649 | Kannami Town | Shizuoka | 36,105 | 16.8% | |
| 650 | Onan Town | Shimane | 9,467 | 16.8% |
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.