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
1001 Motegi Town Tochigi 11,408 22.0%
1002 Kawaminami Town Miyazaki 14,617 21.9%
1003 Imari City Saga 51,664 21.9%
1004 Sekigahara Town Gifu 6,135 21.9%
1005 Hidaka City Saitama 54,192 21.9%
1006 Nanao City Ishikawa 46,500 21.9%
1007 Hiji Town Oita 27,829 21.9%
1008 Aso City Kumamoto 24,170 21.9%
1009 Shibetsu Town Hokkaido 4,798 21.9%
1010 Ichikai Town Tochigi 11,073 21.9%
1011 Nachikatsura Town Wakayama 13,468 21.8%
1012 Futtsu City Chiba 40,427 21.8%
1013 Yoshino Town Nara 5,834 21.8%
1014 Riyuo Town Shiga 11,239 21.8%
1015 Takatori Town Nara 6,045 21.8%
1016 Motoyama Town Kochi 3,125 21.7%
1017 Rikubetsu Town Hokkaido 2,120 21.7%
1018 Tobe Town Ehime 20,190 21.7%
1019 Koga City Fukuoka 59,184 21.7%
1020 Minamiaso Village Kumamoto 10,026 21.6%
1021 Teshio Town Hokkaido 2,642 21.6%
1022 Hitachiomiya City Ibaraki 37,861 21.6%
1023 Tsukumi City Oita 14,980 21.5%
1024 Naie Town Hokkaido 4,704 21.5%
1025 Ashikita Town Kumamoto 14,877 21.5%
1026 Tamana City Kumamoto 62,582 21.5%
1027 Tsuruta Town Aomori 11,540 21.5%
1028 Sagae City Yamagata 39,417 21.4%
1029 Naganuma Town Hokkaido 9,937 21.3%
1030 Komagane City Nagano 31,325 21.3%
1031 Geisei Village Kochi 3,570 21.3%
1032 Misato Town Miyagi 22,826 21.3%
1033 Hanamaki City Iwate 89,867 21.2%
1034 Kamo City Niigata 24,079 21.2%
1035 Namegata City Ibaraki 31,505 21.2%
1036 Setana Town Hokkaido 6,730 21.1%
1037 Chikugo City Fukuoka 49,134 21.1%
1038 Mogami Town Yamagata 7,358 21.1%
1039 Takanezawa Town Tochigi 28,770 21.1%
1040 Kariya City Aichi 152,984 21.1%
1041 Minobu Town Yamanashi 9,677 21.1%
1042 Sannohe Town Aomori 8,767 21.0%
1043 Tagawa City Fukuoka 44,839 21.0%
1044 Hirogawa Town Wakayama 6,403 21.0%
1045 Iizuka City Fukuoka 124,118 21.0%
1046 Mihama Town Aichi 20,560 21.0%
1047 Otoineppu Village Hokkaido 601 21.0%
1048 Kyogoku Town Hokkaido 2,776 20.9%
1049 Yoshimi Town Saitama 17,620 20.9%
1050 Buzen City Fukuoka 23,322 20.9%

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.