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 | |
|---|---|---|---|---|---|
| 701 | Narita City | Chiba | 133,099 | 9.1% | |
| 702 | Ichinomiya City | Aichi | 376,861 | 9.0% | |
| 703 | Ueda City | Nagano | 151,540 | 9.0% | |
| 704 | Kasugai City | Aichi | 305,902 | 9.0% | |
| 705 | Joetsu City | Niigata | 180,440 | 8.9% | |
| 706 | Odawara City | Kanagawa | 186,464 | 8.8% | |
| 707 | Kakegawa City | Shizuoka | 115,126 | 8.8% | |
| 708 | Yonezawa City | Yamagata | 74,629 | 8.8% | |
| 709 | Yamato City | Kanagawa | 245,750 | 8.7% | |
| 710 | Nishitokyo City | Tokyo | 206,245 | 8.7% | |
| 711 | Kurume City | Fukuoka | 300,199 | 8.6% | |
| 712 | Naha City | Okinawa | 313,424 | 8.5% | |
| 713 | Uji City | Kyoto | 179,582 | 8.5% | |
| 714 | Kushima City | Miyazaki | 16,047 | 8.5% | |
| 715 | Higashimatsushima City | Miyagi | 37,875 | 8.4% | |
| 716 | Echizen City | Fukui | 80,418 | 8.4% | |
| 717 | Nara City | Nara | 347,187 | 8.3% | |
| 718 | Iida City | Nagano | 94,944 | 8.3% | |
| 719 | Yonago City | Tottori | 144,056 | 8.3% | |
| 720 | Izumisano City | Osaka | 99,318 | 8.3% | |
| 721 | Asaka City | Saitama | 145,938 | 8.3% | |
| 722 | Matsudo City | Chiba | 500,395 | 8.2% | |
| 723 | Kochi City | Kochi | 312,228 | 8.2% | |
| 724 | Tsuruoka City | Yamagata | 116,731 | 8.1% | |
| 725 | Sendai City | Miyagi | 1,064,142 | 8.1% | |
| 726 | Toyohashi City | Aichi | 366,089 | 8.0% | |
| 727 | Itoman City | Okinawa | 62,250 | 7.8% | |
| 728 | Kasumigaura City | Ibaraki | 39,893 | 7.8% | |
| 729 | Fukuoka City | Fukuoka | 1,608,140 | 7.8% | |
| 730 | Yachimata City | Chiba | 66,631 | 7.7% | |
| 731 | Kiyose City | Tokyo | 75,011 | 7.7% | |
| 732 | Matsue City | Shimane | 194,313 | 7.6% | |
| 733 | Kawagoe City | Saitama | 352,805 | 7.6% | |
| 734 | Wakkanai City | Hokkaido | 30,336 | 7.4% | |
| 735 | Yachiyo City | Chiba | 206,692 | 7.4% | |
| 736 | Asahikawa City | Hokkaido | 316,183 | 7.4% | |
| 737 | Komatsu City | Ishikawa | 105,475 | 7.3% | |
| 738 | Tottori City | Tottori | 179,215 | 7.2% | |
| 739 | Gotsu City | Shimane | 21,202 | 7.0% | |
| 740 | Unnan City | Shimane | 34,426 | 6.9% | |
| 741 | Kamagaya City | Chiba | 109,757 | 6.8% | |
| 742 | Kanazawa City | Ishikawa | 443,123 | 6.8% | |
| 743 | Hirosaki City | Aomori | 159,488 | 6.8% | |
| 744 | Seiyo City | Ehime | 33,721 | 6.7% | |
| 745 | Hamamatsu City | Shizuoka | 783,924 | 6.6% | |
| 746 | Hanno City | Saitama | 77,963 | 6.4% | |
| 747 | Okegawa City | Saitama | 74,172 | 6.3% | |
| 748 | Takaoka City | Toyama | 162,672 | 6.3% | |
| 749 | Aizuwakamatsu City | Fukushima | 110,841 | 6.2% | |
| 750 | Yamaguchi City | Yamaguchi | 185,982 | 6.1% |
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.