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.
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 | |
|---|---|---|---|---|---|
| 651 | Tokigawa Town | Saitama | 10,220 | 29.9% | |
| 652 | Kaminokawa Town | Tochigi | 30,748 | 29.9% | |
| 653 | Yanaizu Town | Fukushima | 2,841 | 29.9% | |
| 654 | Tamakawa Village | Fukushima | 6,050 | 29.9% | |
| 655 | Fujinomiya City | Shizuoka | 126,857 | 29.9% | |
| 656 | Shiyonai Town | Yamagata | 19,144 | 29.8% | |
| 657 | Eiheiji Town | Fukui | 17,644 | 29.8% | |
| 658 | Kawaba Village | Gunma | 2,973 | 29.8% | |
| 659 | Yahiko Village | Niigata | 7,534 | 29.8% | |
| 660 | Gojome Town | Akita | 7,814 | 29.7% | |
| 661 | Sera Town | Hiroshima | 14,519 | 29.7% | |
| 662 | Kainan City | Wakayama | 46,492 | 29.6% | |
| 663 | Gamagori City | Aichi | 77,535 | 29.6% | |
| 664 | Ise City | Mie | 118,849 | 29.6% | |
| 665 | Takanabe Town | Miyazaki | 19,275 | 29.6% | |
| 666 | Kamisunagawa Town | Hokkaido | 2,360 | 29.6% | |
| 667 | Yanagawa City | Fukuoka | 61,536 | 29.6% | |
| 668 | Sakaiminato City | Tottori | 32,469 | 29.6% | |
| 669 | Itami City | Hyogo | 200,284 | 29.6% | |
| 670 | Naoshima Town | Kagawa | 2,896 | 29.5% | |
| 671 | Iwami Town | Tottori | 10,769 | 29.5% | |
| 672 | Shintomi Town | Miyazaki | 16,480 | 29.5% | |
| 673 | Toyoyama Town | Aichi | 15,984 | 29.5% | |
| 674 | Sasaguri Town | Fukuoka | 31,261 | 29.5% | |
| 675 | Ishii Town | Tokushima | 24,567 | 29.4% | |
| 676 | Tokunoshima Town | Kagoshima | 9,844 | 29.4% | |
| 677 | Kenbuchi Town | Hokkaido | 2,728 | 29.4% | |
| 678 | Tamamura Town | Gunma | 35,620 | 29.4% | |
| 679 | Hamada City | Shimane | 48,576 | 29.3% | |
| 680 | Misato Town | Shimane | 4,034 | 29.3% | |
| 681 | Makkari Village | Hokkaido | 1,938 | 29.3% | |
| 682 | Hagi City | Yamaguchi | 41,637 | 29.2% | |
| 683 | Iijima Town | Nagano | 8,863 | 29.2% | |
| 684 | Samani Town | Hokkaido | 3,777 | 29.2% | |
| 685 | Furudono Town | Fukushima | 4,517 | 29.2% | |
| 686 | Bihoro Town | Hokkaido | 17,329 | 29.2% | |
| 687 | Takehara City | Hiroshima | 22,557 | 29.1% | |
| 688 | Tanagura Town | Fukushima | 12,789 | 29.1% | |
| 689 | Mishima Town | Fukushima | 1,327 | 29.0% | |
| 690 | Shari Town | Hokkaido | 10,513 | 29.0% | |
| 691 | Tsumagoi Village | Gunma | 9,073 | 29.0% | |
| 692 | Ikawa Town | Akita | 4,157 | 29.0% | |
| 693 | Utashinai City | Hokkaido | 2,584 | 29.0% | |
| 694 | Ozu Town | Kumamoto | 36,343 | 29.0% | |
| 695 | Taku City | Saga | 17,604 | 29.0% | |
| 696 | Motosu City | Gifu | 32,885 | 28.9% | |
| 697 | Hokota City | Ibaraki | 46,537 | 28.9% | |
| 698 | Kizugawa City | Kyoto | 79,339 | 28.9% | |
| 699 | Yuzawa Town | Niigata | 8,268 | 28.9% | |
| 700 | Asahi Town | Yamagata | 5,782 | 28.8% |
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.