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.
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 | |
|---|---|---|---|---|---|
| 851 | Assabu Town | Hokkaido | 3,269 | 24.9% | |
| 852 | Nichinan City | Miyazaki | 48,198 | 24.9% | |
| 853 | Minamiboso City | Chiba | 34,066 | 24.9% | |
| 854 | Kama City | Fukuoka | 34,143 | 24.8% | |
| 855 | Asuka Village | Nara | 5,049 | 24.8% | |
| 856 | Nagatoro Town | Saitama | 6,367 | 24.8% | |
| 857 | Takatsuki City | Osaka | 345,589 | 24.8% | |
| 858 | Ogata Village | Akita | 2,945 | 24.8% | |
| 859 | Tosashimizu City | Kochi | 11,591 | 24.8% | |
| 860 | Nanporo Town | Hokkaido | 7,933 | 24.7% | |
| 861 | Gonohe Town | Aomori | 15,285 | 24.7% | |
| 862 | Miyaki Town | Saga | 25,773 | 24.7% | |
| 863 | Komono Town | Mie | 40,758 | 24.7% | |
| 864 | Saku City | Nagano | 97,380 | 24.7% | |
| 865 | Chikuma City | Nagano | 58,845 | 24.6% | |
| 866 | Oe Town | Yamagata | 7,062 | 24.6% | |
| 867 | Aibetsu Town | Hokkaido | 2,418 | 24.6% | |
| 868 | Mitoyo City | Kagawa | 60,480 | 24.5% | |
| 869 | Takaishi City | Osaka | 55,968 | 24.5% | |
| 870 | Noshiro City | Akita | 47,247 | 24.5% | |
| 871 | Namerikawa City | Toyama | 32,489 | 24.5% | |
| 872 | Tahara City | Aichi | 58,270 | 24.4% | |
| 873 | Himi City | Toyama | 42,167 | 24.4% | |
| 874 | Tohoku Town | Aomori | 16,005 | 24.4% | |
| 875 | Ogi City | Saga | 44,063 | 24.4% | |
| 876 | Ginoza Village | Okinawa | 6,500 | 24.4% | |
| 877 | Kumagaya City | Saitama | 190,927 | 24.4% | |
| 878 | Kinko Town | Kagoshima | 6,165 | 24.3% | |
| 879 | Funagata Town | Yamagata | 4,662 | 24.3% | |
| 880 | Matsubara City | Osaka | 116,259 | 24.3% | |
| 881 | Kanoya City | Kagoshima | 98,626 | 24.2% | |
| 882 | Umaji Village | Kochi | 762 | 24.2% | |
| 883 | Suzuka City | Mie | 194,451 | 24.2% | |
| 884 | Akabira City | Hokkaido | 8,464 | 24.2% | |
| 885 | Minamishimabara City | Nagasaki | 40,640 | 24.2% | |
| 886 | Daisen Town | Tottori | 14,786 | 24.2% | |
| 887 | Hirakawa City | Aomori | 29,353 | 24.1% | |
| 888 | Biratori Town | Hokkaido | 4,435 | 24.1% | |
| 889 | Nanjo City | Okinawa | 46,929 | 24.0% | |
| 890 | Oshu City | Iwate | 107,798 | 24.0% | |
| 891 | Minowa Town | Nagano | 24,387 | 24.0% | |
| 892 | Usuki City | Oita | 34,895 | 24.0% | |
| 893 | Tawaramoto Town | Nara | 31,379 | 23.9% | |
| 894 | Ibusuki City | Kagoshima | 37,207 | 23.9% | |
| 895 | Hamanaka Town | Hokkaido | 5,246 | 23.8% | |
| 896 | Toyoake City | Aichi | 67,902 | 23.8% | |
| 897 | Tosa City | Kochi | 25,646 | 23.8% | |
| 898 | Shimamaki Village | Hokkaido | 1,246 | 23.8% | |
| 899 | Maibara City | Shiga | 36,928 | 23.8% | |
| 900 | Tokai City | Aichi | 113,352 | 23.8% |
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.