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 | |
|---|---|---|---|---|---|
| 651 | Kuji City | Iwate | 31,216 | 11.1% | |
| 652 | Kameyama City | Mie | 49,130 | 11.0% | |
| 653 | Narashino City | Chiba | 175,105 | 11.0% | |
| 654 | Gifu City | Gifu | 399,127 | 10.9% | |
| 655 | Sakai City | Fukui | 88,430 | 10.9% | |
| 656 | Soka City | Saitama | 251,992 | 10.9% | |
| 657 | Onomichi City | Hiroshima | 126,396 | 10.8% | |
| 658 | Shinshiro City | Aichi | 42,375 | 10.8% | |
| 659 | Nabari City | Mie | 74,229 | 10.8% | |
| 660 | Maebashi City | Gunma | 329,120 | 10.7% | |
| 661 | Otawara City | Tochigi | 68,053 | 10.7% | |
| 662 | Yatsushiro City | Kumamoto | 120,023 | 10.7% | |
| 663 | Senboku City | Akita | 22,859 | 10.6% | |
| 664 | Shiraoka City | Saitama | 52,404 | 10.5% | |
| 665 | Ikoma City | Nara | 116,553 | 10.4% | |
| 666 | Yasugi City | Shimane | 35,112 | 10.4% | |
| 667 | Okayama City | Okayama | 695,690 | 10.3% | |
| 668 | Kadoma City | Osaka | 116,179 | 10.3% | |
| 669 | Tomakomai City | Hokkaido | 165,590 | 10.2% | |
| 670 | Kyotanabe City | Kyoto | 72,011 | 10.2% | |
| 671 | Ebina City | Kanagawa | 140,763 | 10.2% | |
| 672 | Miura City | Kanagawa | 39,842 | 10.2% | |
| 673 | Fukuroi City | Shizuoka | 87,941 | 10.2% | |
| 674 | Kurashiki City | Okayama | 473,670 | 10.1% | |
| 675 | Hitoyoshi City | Kumamoto | 29,742 | 10.1% | |
| 676 | Utsunomiya City | Tochigi | 514,595 | 10.1% | |
| 677 | Hakusan City | Ishikawa | 112,524 | 10.0% | |
| 678 | Mishima City | Shizuoka | 104,961 | 10.0% | |
| 679 | Nanyo City | Yamagata | 29,070 | 10.0% | |
| 680 | Saito City | Miyazaki | 28,078 | 9.9% | |
| 681 | Higashimatsuyama City | Saitama | 91,256 | 9.9% | |
| 682 | Nagareyama City | Chiba | 212,562 | 9.9% | |
| 683 | Chofu City | Tokyo | 239,348 | 9.9% | |
| 684 | Tsuyama City | Okayama | 95,030 | 9.8% | |
| 685 | Yoshikawa City | Saitama | 72,396 | 9.8% | |
| 686 | Omuta City | Fukuoka | 104,688 | 9.7% | |
| 687 | Akiruno City | Tokyo | 79,244 | 9.6% | |
| 688 | Shibata City | Niigata | 91,677 | 9.6% | |
| 689 | Sakurai City | Nara | 54,272 | 9.6% | |
| 690 | Osaki City | Miyagi | 122,035 | 9.6% | |
| 691 | Musashimurayama City | Tokyo | 70,696 | 9.5% | |
| 692 | Sado City | Niigata | 48,103 | 9.4% | |
| 693 | Shimabara City | Nagasaki | 42,044 | 9.4% | |
| 694 | Akitakata City | Hiroshima | 26,041 | 9.3% | |
| 695 | Toyama City | Toyama | 403,757 | 9.2% | |
| 696 | Nagakute City | Aichi | 61,512 | 9.1% | |
| 697 | Ichinoseki City | Iwate | 105,505 | 9.1% | |
| 698 | Hitachinaka City | Ibaraki | 154,647 | 9.1% | |
| 699 | Nikko City | Tochigi | 75,281 | 9.1% | |
| 700 | Gotenba City | Shizuoka | 83,487 | 9.1% |
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.