Zaisei Zukan 日本語

Fiscal adjustment fund ratio ranking

Cities · highest first · FY2024 (792)

The freely usable reserve (fiscal adjustment fund) as a percentage of standard annual revenue. Around 10–20% is considered comfortable.

All municipalitiesCitiesTokyo wardsTownsVillagesPrefectures
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
#MunicipalityPrefecturePopulationAdjustment fund
51 Tatsuno City Hyogo 72,271 41.3%
52 Komoro City Nagano 41,248 40.9%
53 Bungotakada City Oita 21,748 40.6%
54 Asago City Hyogo 27,754 40.3%
55 Suzu City Ishikawa 11,374 40.3%
56 Settsu City Osaka 86,344 39.9%
57 Kami City Kochi 24,667 39.9%
58 Nagato City Yamaguchi 30,207 39.8%
59 Annaka City Gunma 53,790 39.7%
60 Atami City Shizuoka 33,290 39.3%
61 Kamiamakusa City Kumamoto 23,592 39.1%
62 Miyawaka City Fukuoka 26,092 39.0%
63 Ono City Hyogo 46,825 39.0%
64 Amakusa City Kumamoto 71,920 38.1%
65 Yawatahama City Ehime 30,019 38.1%
66 Niimi City Okayama 25,939 38.0%
67 Miyoshi City Aichi 61,408 37.9%
68 Omaezaki City Shizuoka 29,715 37.4%
69 Uenohara City Yamanashi 21,208 37.1%
70 Kamaishi City Iwate 28,934 37.1%
71 Bungoono City Oita 31,998 36.6%
72 Akishima City Tokyo 115,632 36.5%
73 Makurazaki City Kagoshima 18,898 36.4%
74 Imabari City Ehime 147,702 36.4%
75 Taketa City Oita 18,917 36.2%
76 Moriya City Ibaraki 70,900 36.0%
77 Gero City Gifu 28,915 35.9%
78 Isumi City Chiba 34,705 35.8%
79 Okawa City Fukuoka 31,147 35.8%
80 Miyama City Fukuoka 34,291 35.6%
81 Sanjo City Niigata 91,178 35.4%
82 Naruto City Tokushima 53,240 35.4%
83 Ogori City Fukuoka 59,509 35.3%
84 Mino City Gifu 18,991 35.1%
85 Matsura City Nagasaki 20,439 35.0%
86 Uto City Kumamoto 36,143 35.0%
87 Kakamigahara City Gifu 144,195 34.9%
88 Urayasu City Chiba 171,322 34.7%
89 Iwanuma City Miyagi 43,137 34.5%
90 Sanuki City Kagawa 44,348 34.5%
91 Kasai City Hyogo 41,455 34.5%
92 Inabe City Mie 44,507 34.5%
93 Kinokawa City Wakayama 58,920 34.2%
94 Nasukarasuyama City Tochigi 23,482 34.2%
95 Mizunami City Gifu 35,279 34.1%
96 Minokamo City Gifu 57,595 34.0%
97 Yamagata City Gifu 24,767 33.7%
98 Susono City Shizuoka 48,688 33.5%
99 Sakuragawa City Ibaraki 37,635 33.5%
100 Nogata City Fukuoka 54,838 33.4%

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.