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Fiscal adjustment fund ratio ranking

Towns · highest first · FY2024 (743)

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 Saroma Town Hokkaido 4,646 73.3%
52 Sho Town Okayama 10,737 71.6%
53 Saka Town Hiroshima 12,498 70.3%
54 Minamioguni Town Kumamoto 3,804 69.9%
55 Shimonita Town Gunma 6,133 69.7%
56 Inami Town Hyogo 30,491 69.4%
57 Toei Town Aichi 2,703 68.9%
58 Koge Town Fukuoka 7,142 68.9%
59 Taki Town Mie 13,637 68.2%
60 Hichiso Town Gifu 3,186 67.8%
61 Nichinan Town Tottori 3,865 67.3%
62 Kawakita Town Ishikawa 6,041 67.2%
63 Nanbu Town Yamanashi 6,765 66.5%
64 Imabetsu Town Aomori 2,096 66.1%
65 Shitara Town Aichi 4,051 66.0%
66 Ogawara Town Miyagi 23,297 66.0%
67 Kiyonan Town Chiba 6,679 66.0%
68 Okutama Town Tokyo 4,492 65.8%
69 Hino Town Tottori 2,635 65.5%
70 Nakai Town Kanagawa 8,901 65.1%
71 Shichikashuku Town Miyagi 1,213 65.0%
72 Yakage Town Okayama 13,101 64.3%
73 Hidakagawa Town Wakayama 8,962 64.3%
74 Kitajima Town Tokushima 23,682 64.1%
75 Hinode Town Tokyo 16,061 63.8%
76 Akiota Town Hiroshima 5,367 63.5%
77 Namie Town Fukushima 14,632 62.9%
78 Mitane Town Akita 14,170 62.7%
79 Yura Town Wakayama 5,035 62.4%
80 Susami Town Wakayama 3,471 62.1%
81 Misato Town Miyazaki 4,522 62.1%
82 Sakawa Town Kochi 11,805 61.8%
83 Ikeda Town Fukui 2,186 61.7%
84 Nakadomari Town Aomori 9,417 61.7%
85 Naka Town Tokushima 7,060 61.4%
86 Wake Town Okayama 12,871 61.4%
87 Toyokoro Town Hokkaido 2,878 61.1%
88 Happo Town Akita 6,086 61.0%
89 Tatsugo Town Kagoshima 6,014 60.8%
90 Kumejima Town Okinawa 7,140 60.8%
91 Oto Town Fukuoka 5,037 60.6%
92 Mugi Town Tokushima 3,424 60.2%
93 Oki Town Fukuoka 13,653 59.8%
94 Karuizawa Town Nagano 21,752 59.8%
95 Higashiagatsuma Town Gunma 12,061 59.7%
96 Waki Town Yamaguchi 5,695 59.3%
97 Nagomi Town Kumamoto 9,007 58.7%
98 Erimo Town Hokkaido 4,060 58.4%
99 Kiso Town Nagano 9,817 58.4%
100 Yoshitomi Town Fukuoka 6,512 58.3%

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.