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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.

All municipalitiesCitiesTokyo wardsTownsVillagesPrefectures
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
#MunicipalityPrefecturePopulationAdjustment fund
751 Misasa Town Tottori 5,788 27.5%
752 Yuzawa City Akita 39,484 27.5%
753 Misato Town Saitama 10,685 27.4%
754 Kai City Yamanashi 76,370 27.3%
755 Rumoi City Hokkaido 18,169 27.3%
756 Shioya Town Tochigi 9,796 27.3%
757 Minami Town Tokushima 5,711 27.3%
758 Takasago City Hyogo 86,511 27.3%
759 Minamitane Town Kagoshima 5,196 27.2%
760 Shiroishi City Miyagi 30,569 27.2%
761 Mizuho Town Tokyo 32,013 27.1%
762 Mori Town Shizuoka 16,968 27.1%
763 Koriyo Town Nara 35,020 27.1%
764 Joso City Ibaraki 60,596 27.1%
765 Ikeda Town Gifu 22,461 27.1%
766 Umi Town Fukuoka 36,878 27.0%
767 Satsumasendai City Kagoshima 90,536 26.9%
768 Katsuyama City Fukui 21,056 26.9%
769 Minamiyamashiro Village Kyoto 2,379 26.9%
770 Kawanishi Town Nara 7,986 26.8%
771 Toyora Town Hokkaido 3,491 26.8%
772 Asakawa Town Fukushima 5,782 26.8%
773 Kitashiobara Village Fukushima 2,394 26.8%
774 Yoshinogawa City Tokushima 37,558 26.8%
775 Izunokuni City Shizuoka 45,983 26.8%
776 Oirase Town Aomori 25,182 26.8%
777 Hitachi City Ibaraki 163,855 26.8%
778 Chibu Village Shimane 574 26.7%
779 Chikuzen Town Fukuoka 30,805 26.6%
780 Sakaide City Kagawa 49,575 26.6%
781 Toyako Town Hokkaido 7,906 26.6%
782 Amami City Kagoshima 40,239 26.5%
783 Minamiaizu Town Fukushima 13,349 26.5%
784 Noheji Town Aomori 11,855 26.4%
785 Urugi Village Nagano 472 26.3%
786 Isen Town Kagoshima 6,132 26.3%
787 Tamura City Fukushima 32,982 26.3%
788 Aisai City Aichi 60,457 26.2%
789 Hidaka Village Kochi 4,704 26.2%
790 Mimata Town Miyazaki 25,684 26.2%
791 Nankan Town Kumamoto 8,657 26.2%
792 Tsuru City Yamanashi 28,509 26.2%
793 Katsuragi Town Wakayama 15,299 26.2%
794 Sakuho Town Nagano 10,179 26.2%
795 Taragi Town Kumamoto 8,321 26.1%
796 Hikawa Town Kumamoto 10,742 26.1%
797 Taiki Town Mie 7,227 26.1%
798 Higashiura Town Aichi 50,029 26.1%
799 Wadomari Town Kagoshima 5,975 26.0%
800 Osakasayama City Osaka 57,746 25.9%

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.