Zaisei Zukan 日本語

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.

All municipalitiesCitiesTokyo wardsTownsVillagesPrefectures
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
#MunicipalityPrefecturePopulationAdjustment fund
1101 Hakui City Ishikawa 19,585 19.9%
1102 Takachiho Town Miyazaki 10,805 19.9%
1103 Higashine City Yamagata 47,631 19.9%
1104 Nakatane Town Kagoshima 7,102 19.8%
1105 Yokkaichi City Mie 306,378 19.8%
1106 Shimosuwa Town Nagano 18,470 19.8%
1107 Nagano City Nagano 362,609 19.8%
1108 Uwajima City Ehime 66,981 19.8%
1109 Toki City Gifu 54,243 19.8%
1110 Gyokuto Town Kumamoto 5,158 19.7%
1111 Yosano Town Kyoto 19,402 19.7%
1112 Ayabe City Kyoto 31,072 19.7%
1113 Meiwa Town Gunma 10,751 19.7%
1114 Takikawa City Hokkaido 36,515 19.7%
1115 Tsuchiura City Ibaraki 141,571 19.7%
1116 Kawai Town Nara 16,614 19.6%
1117 Kamiichi Town Toyama 18,657 19.6%
1118 Shirakawa Town Gifu 6,914 19.6%
1119 Shinkamigoto Town Nagasaki 16,682 19.6%
1120 Kagamiishi Town Fukushima 12,356 19.6%
1121 Daito City Osaka 115,687 19.6%
1122 Ojika Town Nagasaki 2,115 19.6%
1123 Kashiba City Nara 78,324 19.6%
1124 Murata Town Miyagi 9,816 19.6%
1125 Kawasaki Town Fukuoka 14,804 19.6%
1126 Inagawa Town Hyogo 28,644 19.6%
1127 Sekikawa Village Niigata 4,691 19.5%
1128 Ashikaga City Tochigi 140,055 19.5%
1129 Sunagawa City Hokkaido 15,231 19.5%
1130 Chita City Aichi 83,017 19.4%
1131 Date City Hokkaido 31,208 19.4%
1132 Minamiosumi Town Kagoshima 5,912 19.4%
1133 Hatsukaichi City Hiroshima 115,451 19.4%
1134 Shirataka Town Yamagata 12,222 19.4%
1135 Shijiyonawate City Osaka 53,749 19.4%
1136 Higashiomi City Shiga 111,349 19.4%
1137 Shirakawa City Fukushima 57,085 19.4%
1138 Kikuyo Town Kumamoto 43,761 19.3%
1139 Fujimi City Saitama 113,404 19.3%
1140 Kazuno City Akita 27,069 19.3%
1141 Otobe Town Hokkaido 3,107 19.3%
1142 Dazaifu City Fukuoka 71,566 19.3%
1143 Kakuda City Miyagi 26,469 19.3%
1144 Miyoshi Town Saitama 37,377 19.3%
1145 Tomisato City Chiba 49,999 19.2%
1146 Saijo City Ehime 103,413 19.2%
1147 Kasuya Town Fukuoka 48,723 19.2%
1148 Azumino City Nagano 95,868 19.2%
1149 Tonami City Toyama 46,674 19.2%
1150 Iwanai Town Hokkaido 10,913 19.1%

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.