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.

#MunicipalityPrefecturePopulationAdjustment 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.