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 | |
|---|---|---|---|---|---|
| 701 | Shinhidaka Town | Hokkaido | 20,229 | 13.0% | |
| 702 | Shiranuka Town | Hokkaido | 7,003 | 12.9% | |
| 703 | Ina Town | Saitama | 45,042 | 12.9% | |
| 704 | Yoichi Town | Hokkaido | 16,954 | 12.9% | |
| 705 | Yugawara Town | Kanagawa | 23,183 | 12.8% | |
| 706 | Iwate Town | Iwate | 11,542 | 12.5% | |
| 707 | Numata Town | Hokkaido | 2,798 | 12.5% | |
| 708 | Tone Town | Ibaraki | 15,498 | 12.4% | |
| 709 | Yakumo Town | Hokkaido | 14,514 | 12.2% | |
| 710 | Ujitawara Town | Kyoto | 8,688 | 12.2% | |
| 711 | Shimizu Town | Shizuoka | 31,637 | 11.9% | |
| 712 | Ajigasawa Town | Aomori | 8,505 | 11.7% | |
| 713 | Kawajima Town | Saitama | 18,671 | 11.6% | |
| 714 | Mashiki Town | Kumamoto | 34,107 | 11.6% | |
| 715 | Shisui Town | Chiba | 20,095 | 11.5% | |
| 716 | Yoro Town | Gifu | 25,971 | 11.5% | |
| 717 | Koshimizu Town | Hokkaido | 4,342 | 11.5% | |
| 718 | Toma Town | Hokkaido | 6,054 | 11.1% | |
| 719 | Rishiri Town | Hokkaido | 1,830 | 11.0% | |
| 720 | Akkeshi Town | Hokkaido | 8,195 | 10.8% | |
| 721 | Kawanishi Town | Yamagata | 13,385 | 10.7% | |
| 722 | Iide Town | Yamagata | 6,203 | 10.6% | |
| 723 | Seika Town | Kyoto | 36,210 | 10.6% | |
| 724 | Nakashibetsu Town | Hokkaido | 22,257 | 10.4% | |
| 725 | Takahata Town | Yamagata | 21,306 | 10.3% | |
| 726 | Oarai Town | Ibaraki | 15,461 | 10.2% | |
| 727 | Toyo Town | Kochi | 2,059 | 10.2% | |
| 728 | Misaki Town | Osaka | 14,295 | 10.2% | |
| 729 | Kumatori Town | Osaka | 42,544 | 10.2% | |
| 730 | Seiro Town | Niigata | 13,986 | 10.0% | |
| 731 | Nagashima Town | Kagoshima | 9,399 | 9.9% | |
| 732 | Okuizumo Town | Shimane | 11,077 | 9.8% | |
| 733 | Manazuru Town | Kanagawa | 6,553 | 9.8% | |
| 734 | Sugito Town | Saitama | 43,562 | 9.6% | |
| 735 | Ama Town | Shimane | 2,209 | 9.1% | |
| 736 | Hidaka Town | Hokkaido | 10,904 | 9.0% | |
| 737 | Biei Town | Hokkaido | 9,283 | 8.7% | |
| 738 | Togitsu Town | Nagasaki | 29,240 | 8.6% | |
| 739 | Yabuki Town | Fukushima | 16,807 | 7.7% | |
| 740 | Okinoshima Town | Shimane | 13,036 | 7.4% | |
| 741 | Otofuke Town | Hokkaido | 42,683 | 5.9% | |
| 742 | Suttsu Town | Hokkaido | 2,629 | 5.5% | |
| 743 | Shibecha Town | Hokkaido | 6,836 | 4.3% |
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.