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
901 Shinshinotsu Village Hokkaido 2,730 23.7%
902 Hachioji City Tokyo 559,083 23.7%
903 Fukutsu City Fukuoka 69,201 23.7%
904 Tanba City Hyogo 60,033 23.7%
905 Haga Town Tochigi 15,377 23.7%
906 Chikushino City Fukuoka 106,375 23.7%
907 Uken Village Kagoshima 1,604 23.7%
908 Uchinada Town Ishikawa 25,662 23.6%
909 Setochi Town Kagoshima 8,084 23.6%
910 Saiki City Oita 64,450 23.6%
911 Kihoku Town Mie 13,759 23.6%
912 Ino Town Kochi 20,829 23.6%
913 Ikeda Town Hokkaido 5,906 23.5%
914 Yasuda Town Kochi 2,269 23.5%
915 Oga City Akita 23,355 23.5%
916 Ako City Hyogo 44,179 23.4%
917 Yoron Town Kagoshima 5,062 23.4%
918 Tomioka City Gunma 45,172 23.4%
919 Mukawa Town Hokkaido 7,221 23.4%
920 Masuda City Shimane 42,986 23.4%
921 Maizuru City Kyoto 75,322 23.4%
922 Kunitomi Town Miyazaki 18,243 23.4%
923 Katsuragi City Nara 37,794 23.3%
924 Sanyonoda City Yamaguchi 58,871 23.3%
925 Kawamoto Town Shimane 2,982 23.3%
926 Niyodogawa Town Kochi 4,459 23.3%
927 Tosu City Saga 74,529 23.3%
928 Kamisato Town Saitama 30,530 23.3%
929 Tsukubamirai City Ibaraki 53,503 23.2%
930 Yokoshibahikari Town Chiba 22,095 23.2%
931 Onojo City Fukuoka 103,537 23.1%
932 Toba City Mie 16,424 23.1%
933 Sarufutsu Village Hokkaido 2,589 23.1%
934 Sabae City Fukui 68,302 23.1%
935 Kurihara City Miyagi 60,518 23.1%
936 Ichikawa Town Hyogo 10,660 23.1%
937 Daigo Town Ibaraki 14,516 23.1%
938 Kuroishi City Aomori 30,428 23.1%
939 Nishiaizu Town Fukushima 5,408 23.1%
940 Ginowan City Okinawa 100,443 23.0%
941 Monbetsu City Hokkaido 19,760 23.0%
942 Tadami Town Fukushima 3,690 23.0%
943 Shimada City Shizuoka 94,747 23.0%
944 Minamiise Town Mie 10,489 23.0%
945 So City Kagoshima 32,185 22.9%
946 Yusui Town Kagoshima 8,294 22.9%
947 Kyotanba Town Kyoto 12,384 22.9%
948 Kawanehon Town Shizuoka 5,700 22.9%
949 Matsumoto City Nagano 234,111 22.9%
950 Takagi Village Nagano 5,888 22.9%

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.