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
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.