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 | |
|---|---|---|---|---|---|
| 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.