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 | |
|---|---|---|---|---|---|
| 751 | Yamagata City | Yamagata | 236,164 | 6.0% | |
| 752 | Fukui City | Fukui | 254,029 | 6.0% | |
| 753 | Kawanishi City | Hyogo | 152,914 | 5.9% | |
| 754 | Shizuoka City | Shizuoka | 672,775 | 5.7% | |
| 755 | Niihama City | Ehime | 112,724 | 5.7% | |
| 756 | Mutsu City | Aomori | 51,606 | 5.6% | |
| 757 | Aomori City | Aomori | 263,512 | 5.6% | |
| 758 | Kagoshima City | Kagoshima | 591,263 | 5.6% | |
| 759 | Kasukabe City | Saitama | 229,656 | 5.5% | |
| 760 | Hachinohe City | Aomori | 215,080 | 5.5% | |
| 761 | Mito City | Ibaraki | 267,467 | 5.5% | |
| 762 | Izumo City | Shimane | 172,327 | 5.4% | |
| 763 | Kaga City | Ishikawa | 61,703 | 5.4% | |
| 764 | Karatsu City | Saga | 113,890 | 5.3% | |
| 765 | Morioka City | Iwate | 277,423 | 5.1% | |
| 766 | Joyo City | Kyoto | 73,321 | 5.1% | |
| 767 | Kasaoka City | Okayama | 44,030 | 4.9% | |
| 768 | Kitakyushu City | Fukuoka | 913,577 | 4.8% | |
| 769 | Muroran City | Hokkaido | 74,855 | 4.8% | |
| 770 | Takasaki City | Gunma | 365,972 | 4.7% | |
| 771 | Sapporo City | Hokkaido | 1,955,678 | 4.6% | |
| 772 | Oita City | Oita | 472,898 | 4.6% | |
| 773 | Odate City | Akita | 65,492 | 4.5% | |
| 774 | Yokohama City | Kanagawa | 3,753,398 | 4.5% | |
| 775 | Goshogawara City | Aomori | 49,811 | 4.4% | |
| 776 | Kyoto City | Kyoto | 1,373,887 | 4.3% | |
| 777 | Abashiri City | Hokkaido | 32,199 | 4.1% | |
| 778 | Chiba City | Chiba | 983,896 | 3.7% | |
| 779 | Kitakata City | Fukushima | 43,519 | 3.6% | |
| 780 | Kitakami City | Iwate | 91,090 | 3.6% | |
| 781 | Isehara City | Kanagawa | 99,816 | 3.5% | |
| 782 | Nagai City | Yamagata | 24,420 | 3.5% | |
| 783 | Kitami City | Hokkaido | 110,046 | 3.3% | |
| 784 | Ishikari City | Hokkaido | 57,143 | 3.2% | |
| 785 | Kobe City | Hyogo | 1,493,543 | 3.1% | |
| 786 | Hiroshima City | Hiroshima | 1,173,543 | 2.4% | |
| 787 | Kumamoto City | Kumamoto | 731,331 | 2.3% | |
| 788 | Nagoya City | Aichi | 2,303,004 | 2.3% | |
| 789 | Akita City | Akita | 293,729 | 2.2% | |
| 790 | Niigata City | Niigata | 761,503 | 2.1% | |
| 791 | Sukagawa City | Fukushima | 72,918 | 1.6% | |
| 792 | Kawasaki City | Kanagawa | 1,535,141 | 1.4% |
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.