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.
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
| # | Municipality | Prefecture | Population | Adjustment 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.