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
951 Nomi City Ishikawa 49,704 22.8%
952 Shiso City Hyogo 33,749 22.8%
953 Tabuse Town Yamaguchi 14,033 22.8%
954 Matsukawa Town Nagano 12,445 22.8%
955 Kami Town Miyagi 20,970 22.8%
956 Yorii Town Saitama 31,675 22.7%
957 Sango Town Nara 22,349 22.7%
958 Samukawa Town Kanagawa 48,997 22.7%
959 Nyuzen Town Toyama 22,256 22.7%
960 Neba Village Nagano 806 22.7%
961 Inashiki City Ibaraki 37,012 22.7%
962 Mitsuke City Niigata 38,061 22.6%
963 Nakano City Nagano 42,162 22.6%
964 Ozora Town Hokkaido 6,441 22.6%
965 Seto City Aichi 126,274 22.6%
966 Anpachi Town Gifu 14,456 22.6%
967 Shima City Mie 44,110 22.6%
968 Tano Town Kochi 2,419 22.6%
969 Otaki Town Chiba 8,005 22.5%
970 Fuchu Town Hiroshima 52,074 22.5%
971 Goto City Nagasaki 33,739 22.5%
972 Yabu City Hyogo 21,005 22.4%
973 Iga City Mie 84,603 22.4%
974 Izumiotsu City Osaka 72,762 22.4%
975 Kushimoto Town Wakayama 13,924 22.4%
976 Oyamazaki Town Kyoto 16,633 22.4%
977 Nagayo Town Nagasaki 39,479 22.4%
978 Showa Town Yamanashi 21,387 22.4%
979 Beppu City Oita 112,115 22.3%
980 Toyoka City Hyogo 75,177 22.3%
981 Fussa City Tokyo 56,582 22.3%
982 Abu Town Yamaguchi 2,945 22.3%
983 Kunimi Town Fukushima 8,095 22.3%
984 Kota Town Aichi 42,023 22.3%
985 Minamifurano Town Hokkaido 2,236 22.2%
986 Agano City Niigata 39,165 22.2%
987 Yotsukaido City Chiba 96,424 22.2%
988 Kaizuka City Osaka 81,420 22.2%
989 Kisarazu City Chiba 136,843 22.2%
990 Kusatsu City Shiga 140,515 22.2%
991 Keisen Town Fukuoka 12,738 22.2%
992 Rusutsu Village Hokkaido 2,018 22.1%
993 Nagaokakyo City Kyoto 82,218 22.1%
994 Kanzaki City Saga 30,185 22.1%
995 Rokunohe Town Aomori 10,551 22.1%
996 Yaotsu Town Gifu 9,861 22.1%
997 Kirishima City Kagoshima 123,070 22.1%
998 Sakae Town Chiba 19,624 22.0%
999 Yamakita Town Kanagawa 9,263 22.0%
1000 Namegawa Town Saitama 19,757 22.0%

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.