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.

#MunicipalityPrefecturePopulationAdjustment fund
801 Shikokuchuo City Ehime 80,965 25.9%
802 Tsubetsu Town Hokkaido 3,970 25.9%
803 Ina City Nagano 64,901 25.9%
804 Shimizu Town Hokkaido 8,755 25.9%
805 Miyake Village Tokyo 2,211 25.9%
806 Tachikawa City Tokyo 186,257 25.9%
807 Tsuwano Town Shimane 6,373 25.9%
808 Ushiku City Ibaraki 83,820 25.9%
809 Asahi Town Toyama 10,373 25.8%
810 Awa City Tokushima 34,188 25.7%
811 Yamanashi City Yamanashi 32,710 25.7%
812 Obu City Aichi 93,014 25.7%
813 Ochi Town Kochi 4,811 25.7%
814 Hodatsushimizu Town Ishikawa 11,822 25.7%
815 Yamato Town Kumamoto 12,887 25.7%
816 Yamanochi Town Nagano 11,229 25.6%
817 Mori Town Hokkaido 13,582 25.6%
818 Ono Town Fukushima 8,864 25.6%
819 Honjiyo City Saitama 76,783 25.6%
820 Iwakuni City Yamaguchi 124,568 25.6%
821 Kuroshio Town Kochi 9,855 25.5%
822 Yoshika Town Shimane 5,571 25.5%
823 Obama City Fukui 27,644 25.5%
824 Okagaki Town Fukuoka 31,460 25.4%
825 Handa City Aichi 116,209 25.4%
826 Nakatsugawa City Gifu 73,535 25.4%
827 Akaigawa Village Hokkaido 1,492 25.4%
828 Minamata City Kumamoto 21,639 25.4%
829 Tsubata Town Ishikawa 37,521 25.3%
830 Oshima Town Tokyo 6,813 25.3%
831 Toyokawa City Aichi 185,900 25.3%
832 Shibukawa City Gunma 72,090 25.3%
833 Yamada Town Iwate 13,854 25.2%
834 Tenri City Nara 60,686 25.2%
835 Shinjo City Yamagata 32,362 25.2%
836 Misato Town Akita 17,444 25.2%
837 Chitose City Hokkaido 97,355 25.1%
838 Shibushi City Kagoshima 28,693 25.1%
839 Mihara City Hiroshima 87,075 25.0%
840 Shinano Town Nagano 7,560 25.0%
841 Kyowa Town Hokkaido 5,364 25.0%
842 Toda City Saitama 142,070 25.0%
843 Ogaki City Gifu 156,912 25.0%
844 Hokuryu Town Hokkaido 1,593 25.0%
845 Asakura City Fukuoka 50,024 25.0%
846 Hanawa Town Fukushima 7,821 25.0%
847 Miki Town Kagawa 26,877 24.9%
848 Kaminoyama City Yamagata 27,584 24.9%
849 Shobara City Hiroshima 31,198 24.9%
850 Minamisoma City Fukushima 55,774 24.9%

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.