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 | |
|---|---|---|---|---|---|
| 1151 | Nirasaki City | Yamanashi | 27,798 | 19.1% | |
| 1152 | Chikusei City | Ibaraki | 99,804 | 19.1% | |
| 1153 | Hachimantai City | Iwate | 23,179 | 19.1% | |
| 1154 | Kahoku Town | Yamagata | 16,809 | 19.0% | |
| 1155 | Oshamanbe Town | Hokkaido | 4,696 | 19.0% | |
| 1156 | Kameoka City | Kyoto | 86,209 | 19.0% | |
| 1157 | Tsuno Town | Miyazaki | 10,018 | 18.9% | |
| 1158 | Sakado City | Saitama | 99,632 | 18.9% | |
| 1159 | Ami Town | Ibaraki | 49,643 | 18.9% | |
| 1160 | Shiki City | Saitama | 76,153 | 18.9% | |
| 1161 | Fukuchi Town | Fukuoka | 20,888 | 18.9% | |
| 1162 | Zentsuji City | Kagawa | 29,891 | 18.9% | |
| 1163 | Kamijima Town | Ehime | 6,085 | 18.9% | |
| 1164 | Tatebayashi City | Gunma | 73,667 | 18.8% | |
| 1165 | Yufu City | Oita | 33,521 | 18.8% | |
| 1166 | Hyuga City | Miyazaki | 57,847 | 18.8% | |
| 1167 | Imakane Town | Hokkaido | 4,444 | 18.8% | |
| 1168 | Hino Town | Shiga | 20,702 | 18.8% | |
| 1169 | Nagahama City | Shiga | 112,294 | 18.8% | |
| 1170 | Nishikatsura Town | Yamanashi | 3,888 | 18.8% | |
| 1171 | Moka City | Tochigi | 78,284 | 18.8% | |
| 1172 | Nakagusuku Village | Okinawa | 22,683 | 18.8% | |
| 1173 | Kanonji City | Kagawa | 56,361 | 18.8% | |
| 1174 | Oharu Town | Aichi | 33,566 | 18.8% | |
| 1175 | Itano Town | Tokushima | 12,812 | 18.7% | |
| 1176 | Atsuma Town | Hokkaido | 4,227 | 18.7% | |
| 1177 | Shintoku Town | Hokkaido | 5,503 | 18.7% | |
| 1178 | Wakayama City | Wakayama | 352,941 | 18.7% | |
| 1179 | Fuefuki City | Yamanashi | 66,857 | 18.6% | |
| 1180 | Aki City | Kochi | 15,555 | 18.6% | |
| 1181 | Mibu Town | Tochigi | 38,140 | 18.6% | |
| 1182 | Hoki Town | Tottori | 10,145 | 18.6% | |
| 1183 | Mizuho City | Gifu | 56,343 | 18.6% | |
| 1184 | Showa Village | Fukushima | 1,085 | 18.5% | |
| 1185 | Kazo City | Saitama | 112,018 | 18.5% | |
| 1186 | Yoshida Town | Shizuoka | 28,964 | 18.5% | |
| 1187 | Tobishima Village | Aichi | 4,713 | 18.5% | |
| 1188 | Fujikawa Town | Yamanashi | 13,926 | 18.4% | |
| 1189 | Moroyama Town | Saitama | 32,043 | 18.4% | |
| 1190 | Higashiosaka City | Osaka | 477,700 | 18.4% | |
| 1191 | Ogawa Town | Saitama | 27,448 | 18.4% | |
| 1192 | Wanochi Town | Gifu | 9,086 | 18.4% | |
| 1193 | Nanto City | Toyama | 46,071 | 18.4% | |
| 1194 | Iiyama City | Nagano | 18,812 | 18.4% | |
| 1195 | Fujikawaguchiko Town | Yamanashi | 27,115 | 18.4% | |
| 1196 | Moriguchi City | Osaka | 140,923 | 18.4% | |
| 1197 | Nonoichi City | Ishikawa | 54,583 | 18.3% | |
| 1198 | Shichinohe Town | Aomori | 14,014 | 18.3% | |
| 1199 | Matsushima Town | Miyagi | 12,885 | 18.3% | |
| 1200 | Urakawa Town | Hokkaido | 11,231 | 18.3% |
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.