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 | |
|---|---|---|---|---|---|
| 651 | Ginan Town | Gifu | 26,366 | 16.8% | |
| 652 | Fujisato Town | Akita | 2,746 | 16.8% | |
| 653 | Aizubange Town | Fukushima | 14,217 | 16.7% | |
| 654 | Fukusaki Town | Hyogo | 18,573 | 16.7% | |
| 655 | Shiwa Town | Iwate | 32,684 | 16.4% | |
| 656 | Ranzan Town | Saitama | 17,328 | 16.3% | |
| 657 | Kotora Town | Tottori | 15,784 | 16.3% | |
| 658 | Shibayama Town | Chiba | 6,644 | 16.3% | |
| 659 | Yuza Town | Yamagata | 12,157 | 16.3% | |
| 660 | Nanae Town | Hokkaido | 27,139 | 16.3% | |
| 661 | Ikeda Town | Nagano | 9,114 | 16.2% | |
| 662 | Shakotan Town | Hokkaido | 1,702 | 16.0% | |
| 663 | Kamigori Town | Hyogo | 13,543 | 15.9% | |
| 664 | Zao Town | Miyagi | 10,916 | 15.9% | |
| 665 | Yaese Town | Okinawa | 33,255 | 15.8% | |
| 666 | Kasamatsu Town | Gifu | 21,829 | 15.7% | |
| 667 | Miyashiro Town | Saitama | 33,471 | 15.6% | |
| 668 | Betsukai Town | Hokkaido | 13,964 | 15.6% | |
| 669 | Kawatana Town | Nagasaki | 12,948 | 15.5% | |
| 670 | Kusu Town | Oita | 13,808 | 15.4% | |
| 671 | Fuso Town | Aichi | 35,043 | 15.4% | |
| 672 | Aikawa Town | Kanagawa | 39,377 | 15.3% | |
| 673 | Teshikaga Town | Hokkaido | 6,432 | 15.3% | |
| 674 | Tateyama Town | Toyama | 24,294 | 15.2% | |
| 675 | Niseko Town | Hokkaido | 5,551 | 15.0% | |
| 676 | Tsurugi Town | Tokushima | 7,392 | 14.9% | |
| 677 | Heguri Town | Nara | 18,142 | 14.8% | |
| 678 | Onga Town | Fukuoka | 18,900 | 14.8% | |
| 679 | Matsubushi Town | Saitama | 27,857 | 14.6% | |
| 680 | Higashikawa Town | Hokkaido | 8,673 | 14.6% | |
| 681 | Rifu Town | Miyagi | 35,863 | 14.6% | |
| 682 | Oyama Town | Shizuoka | 16,975 | 14.4% | |
| 683 | Kawachi Town | Ibaraki | 7,791 | 14.1% | |
| 684 | Higashisonogi Town | Nagasaki | 7,348 | 14.1% | |
| 685 | Kamikawa Town | Hokkaido | 3,085 | 14.1% | |
| 686 | Hayama Town | Kanagawa | 31,813 | 14.1% | |
| 687 | Hiro Town | Hokkaido | 5,880 | 14.1% | |
| 688 | Memuro Town | Hokkaido | 17,773 | 14.0% | |
| 689 | Kamifurano Town | Hokkaido | 9,706 | 13.9% | |
| 690 | Miharu Town | Fukushima | 16,080 | 13.8% | |
| 691 | Ninomiya Town | Kanagawa | 27,415 | 13.7% | |
| 692 | Hirao Town | Yamaguchi | 10,748 | 13.7% | |
| 693 | Iinan Town | Shimane | 4,355 | 13.7% | |
| 694 | Tobetsu Town | Hokkaido | 15,113 | 13.5% | |
| 695 | Nishihara Town | Okinawa | 35,659 | 13.5% | |
| 696 | Makubetsu Town | Hokkaido | 25,269 | 13.3% | |
| 697 | Masaki Town | Ehime | 30,195 | 13.3% | |
| 698 | Otoyo Town | Kochi | 2,961 | 13.2% | |
| 699 | Shikaoi Town | Hokkaido | 4,928 | 13.2% | |
| 700 | Kanie Town | Aichi | 36,824 | 13.0% |
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.