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
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.