Fiscal adjustment fund ratio ranking

Villages · highest first · FY2024 (183)

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

#MunicipalityPrefecturePopulationAdjustment fund
51 Kiso Village Nagano 2,516 72.2%
52 Achi Village Nagano 5,941 72.1%
53 Mishima Village Kagoshima 344 71.6%
54 Shosanbetsu Village Hokkaido 1,005 68.7%
55 Narusawa Village Yamanashi 3,058 68.2%
56 Hiraya Village Nagano 377 67.8%
57 Funahashi Village Toyama 3,313 65.9%
58 Nishihara Village Kumamoto 7,074 65.9%
59 Shiiba Village Miyazaki 2,406 65.8%
60 Izena Village Okinawa 1,237 65.5%
61 Ueno Village Gunma 1,011 64.9%
62 Ogawa Village Nagano 2,198 64.7%
63 Sai Village Aomori 1,628 63.8%
64 Kitadaito Village Okinawa 544 63.7%
65 Ie Village Okinawa 4,268 62.9%
66 Itsuki Village Kumamoto 929 61.7%
67 Soni Village Nara 1,270 60.6%
68 Shinto Village Gunma 14,634 60.2%
69 Awashimaura Village Niigata 312 59.7%
70 Noda Village Iwate 3,901 59.7%
71 Ikusaka Village Nagano 1,615 59.6%
72 Nakajima Village Fukushima 4,732 58.9%
73 Kitagawa Village Kochi 1,177 58.8%
74 Takayama Village Gunma 3,260 58.3%
75 Higashichichibu Village Saitama 2,406 57.6%
76 Chihayaakasaka Village Osaka 4,687 57.4%
77 Fudai Village Iwate 2,293 55.9%
78 Kawauchi Village Fukushima 2,233 55.9%
79 Kosuge Village Yamanashi 616 55.9%
80 Niijima Village Tokyo 2,415 55.0%
81 Shinjiyo Village Okayama 793 54.4%
82 Higashiyoshino Village Nara 1,498 54.2%
83 Nishimera Village Miyazaki 991 54.1%
84 Oshino Village Yamanashi 9,737 53.8%
85 Minamiminowa Village Nagano 16,051 52.5%
86 Kawakami Village Nagano 3,631 52.1%
87 Omi Village Nagano 2,412 51.6%
88 Sarabetsu Village Hokkaido 3,084 51.4%
89 Kuma Village Kumamoto 2,648 51.3%
90 Tabayama Village Yamanashi 501 51.3%
91 Okawa Village Kochi 355 51.1%
92 Toyoka Village Nagano 6,501 49.8%
93 Tokai Village Ibaraki 38,151 49.7%
94 Aguni Village Okinawa 676 49.5%
95 Aoki Village Nagano 4,086 48.0%
96 Doshi Village Yamanashi 1,509 47.5%
97 Aka Village Fukuoka 2,843 47.1%
98 Yamae Village Kumamoto 3,162 46.7%
99 Toho Village Fukuoka 1,762 45.3%
100 Ogasawara Village Tokyo 2,496 45.0%

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.