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 | |
|---|---|---|---|---|---|
| 701 | Kiyama Town | Saga | 17,565 | 28.8% | |
| 702 | Shiojiri City | Nagano | 65,205 | 28.8% | |
| 703 | Inawashiro Town | Fukushima | 12,552 | 28.7% | |
| 704 | Niikappu Town | Hokkaido | 5,011 | 28.7% | |
| 705 | Towada City | Aomori | 57,361 | 28.7% | |
| 706 | Yomitan Village | Okinawa | 42,289 | 28.7% | |
| 707 | Shimamoto Town | Osaka | 32,247 | 28.6% | |
| 708 | Nakasatsunai Village | Hokkaido | 3,823 | 28.6% | |
| 709 | Shikama Town | Miyagi | 6,103 | 28.6% | |
| 710 | Mashiko Town | Tochigi | 21,360 | 28.5% | |
| 711 | Noto Town | Ishikawa | 14,331 | 28.4% | |
| 712 | Onjiyuku Town | Chiba | 6,912 | 28.4% | |
| 713 | Tsunan Town | Niigata | 8,456 | 28.4% | |
| 714 | Yokote City | Akita | 80,777 | 28.3% | |
| 715 | Kitsuki City | Oita | 26,153 | 28.3% | |
| 716 | Meiwa Town | Mie | 22,630 | 28.3% | |
| 717 | Tsushima City | Aichi | 59,566 | 28.3% | |
| 718 | Osato Town | Miyagi | 7,480 | 28.3% | |
| 719 | Nagasu Town | Kumamoto | 15,220 | 28.2% | |
| 720 | Taiji Town | Wakayama | 2,834 | 28.2% | |
| 721 | Neyagawa City | Osaka | 224,378 | 28.2% | |
| 722 | Mamurogawa Town | Yamagata | 6,481 | 28.1% | |
| 723 | Arida City | Wakayama | 25,230 | 28.1% | |
| 724 | Yusuhara Town | Kochi | 3,084 | 28.0% | |
| 725 | Kamoenai Village | Hokkaido | 740 | 28.0% | |
| 726 | Suzaka City | Nagano | 49,149 | 28.0% | |
| 727 | Niki Town | Hokkaido | 3,051 | 28.0% | |
| 728 | Saikai City | Nagasaki | 24,973 | 28.0% | |
| 729 | Toyotomi Town | Hokkaido | 3,515 | 28.0% | |
| 730 | Yamanobe Town | Yamagata | 13,344 | 28.0% | |
| 731 | Kotohira Town | Kagawa | 8,140 | 28.0% | |
| 732 | Tozawa Village | Yamagata | 3,850 | 27.9% | |
| 733 | Kohoku Town | Saga | 9,617 | 27.9% | |
| 734 | Zushi City | Kanagawa | 57,827 | 27.9% | |
| 735 | Takashima City | Shiga | 45,190 | 27.9% | |
| 736 | Yanai City | Yamaguchi | 29,233 | 27.9% | |
| 737 | Ichinohe Town | Iwate | 10,603 | 27.9% | |
| 738 | Minamichita Town | Aichi | 15,506 | 27.9% | |
| 739 | Yachiyo Town | Ibaraki | 21,082 | 27.8% | |
| 740 | Katano City | Osaka | 77,191 | 27.8% | |
| 741 | Tsukigata Town | Hokkaido | 2,732 | 27.7% | |
| 742 | Rebun Town | Hokkaido | 2,183 | 27.7% | |
| 743 | Sumoto City | Hyogo | 40,767 | 27.7% | |
| 744 | Minamikyushu City | Kagoshima | 31,457 | 27.7% | |
| 745 | Konan City | Kochi | 32,585 | 27.6% | |
| 746 | Kokonoe Town | Oita | 8,302 | 27.6% | |
| 747 | Omihachiman City | Shiga | 81,942 | 27.6% | |
| 748 | Bandai Town | Fukushima | 3,151 | 27.6% | |
| 749 | Ton City | Ehime | 32,959 | 27.6% | |
| 750 | Miyako City | Iwate | 45,632 | 27.6% |
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.