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.

#MunicipalityPrefecturePopulationAdjustment 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.