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
1051 Tadotsu Town Kagawa 21,813 20.9%
1052 Sosa City Chiba 33,294 20.8%
1053 Kimobetsu Town Hokkaido 1,928 20.8%
1054 Tomi City Nagano 28,958 20.8%
1055 Agui Town Aichi 28,083 20.8%
1056 Takamori Town Nagano 12,606 20.8%
1057 Murayama City Yamagata 21,299 20.7%
1058 Ishikawa Town Fukushima 13,654 20.7%
1059 Oma Town Aomori 4,649 20.7%
1060 Minamiarupusu City Yamanashi 71,726 20.7%
1061 Ono City Fukui 29,821 20.7%
1062 Tarui Town Gifu 25,746 20.7%
1063 Takasu Town Hokkaido 6,463 20.7%
1064 Hasami Town Nagasaki 14,111 20.6%
1065 Asahi Town Mie 11,107 20.6%
1066 Katagami City Akita 31,271 20.6%
1067 Ibaraki Town Ibaraki 30,523 20.6%
1068 Sakura City Tochigi 43,760 20.6%
1069 Warabi City Saitama 76,342 20.5%
1070 Ichikikushikino City Kagoshima 25,808 20.5%
1071 Amagi Town Kagoshima 5,461 20.5%
1072 Numata City Gunma 43,532 20.5%
1073 Hashimoto City Wakayama 58,792 20.4%
1074 Yaita City Tochigi 30,117 20.4%
1075 Shimotsuma City Ibaraki 42,071 20.4%
1076 Iwade City Wakayama 53,900 20.4%
1077 Hokuto City Yamanashi 45,380 20.4%
1078 Kuzumaki Town Iwate 5,293 20.4%
1079 Mikawa Town Yamagata 7,009 20.4%
1080 Nayoro City Hokkaido 24,742 20.3%
1081 Muko City Kyoto 56,186 20.3%
1082 Anjo City Aichi 187,665 20.3%
1083 Mikasa City Hokkaido 7,268 20.3%
1084 Kudamatsu City Yamaguchi 56,637 20.2%
1085 Himeshima Village Oita 1,711 20.2%
1086 Sanda City Hyogo 106,482 20.2%
1087 Hatoyama Town Saitama 12,782 20.2%
1088 Esashi Town Hokkaido 7,199 20.2%
1089 Yahaba Town Iwate 26,160 20.2%
1090 Nihonmatsu City Fukushima 50,358 20.1%
1091 Tagajo City Miyagi 61,628 20.1%
1092 Kosai City Shizuoka 57,216 20.1%
1093 Tsugaru City Aomori 28,806 20.1%
1094 Aioi City Hyogo 27,058 20.1%
1095 Chosei Village Chiba 13,269 20.0%
1096 Higashikurume City Tokyo 116,325 20.0%
1097 Ito City Shizuoka 64,438 20.0%
1098 Tainai City Niigata 26,791 20.0%
1099 Okaya City Nagano 46,469 20.0%
1100 Tondabayashi City Osaka 105,715 19.9%

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.