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
1201 Kamakura City Kanagawa 174,535 18.3%
1202 Tsubame City Niigata 75,935 18.2%
1203 Toyonaka City Osaka 405,955 18.2%
1204 Takeo City Saga 46,972 18.2%
1205 Iwamizawa City Hokkaido 74,204 18.2%
1206 Habikino City Osaka 107,406 18.2%
1207 Iwata City Shizuoka 165,426 18.1%
1208 Hikari City Yamaguchi 48,015 18.1%
1209 Nagaizumi Town Shizuoka 43,705 18.1%
1210 Aya Town Miyazaki 6,785 18.1%
1211 Omitama City Ibaraki 48,482 18.1%
1212 Awaji City Hyogo 41,364 18.0%
1213 Tsuruga City Fukui 62,382 18.0%
1214 Kushiro Town Hokkaido 18,380 18.0%
1215 Nemuro City Hokkaido 22,468 17.9%
1216 Kanmaki Town Nara 21,157 17.9%
1217 Kashiwa City Chiba 437,634 17.9%
1218 Ryugasaki City Ibaraki 74,917 17.9%
1219 Shibata Town Miyagi 36,331 17.9%
1220 Fukuyama City Hiroshima 455,028 17.8%
1221 Hamura City Tokyo 54,126 17.8%
1222 Oiso Town Kanagawa 31,757 17.8%
1223 Kimino Town Wakayama 7,711 17.7%
1224 Koriyama City Fukushima 312,433 17.7%
1225 Kashihara City Nara 118,556 17.7%
1226 Kamogawa City Chiba 30,209 17.7%
1227 Fujisaki Town Aomori 14,300 17.7%
1228 Ayase City Kanagawa 83,952 17.7%
1229 Oguni Town Yamagata 6,537 17.6%
1230 Mino City Osaka 139,527 17.6%
1231 Shihoro Town Hokkaido 5,690 17.6%
1232 Hashima City Gifu 66,517 17.5%
1233 Togo Town Aichi 43,928 17.5%
1234 Takizawa City Iwate 54,413 17.5%
1235 Natori City Miyagi 79,792 17.5%
1236 Fuji City Shizuoka 246,491 17.4%
1237 Nanbu Town Tottori 10,099 17.4%
1238 Kuwana City Mie 137,978 17.4%
1239 Sakai Town Ibaraki 24,769 17.3%
1240 Hasuda City Saitama 61,111 17.3%
1241 Imizu City Toyama 90,184 17.3%
1242 Inuyama City Aichi 71,334 17.3%
1243 Ama City Aichi 88,393 17.3%
1244 Sodegaura City Chiba 66,091 17.3%
1245 Nakafurano Town Hokkaido 4,486 17.3%
1246 Uchiko Town Ehime 14,708 17.3%
1247 Mitaka City Tokyo 190,497 17.3%
1248 Shiraoi Town Hokkaido 15,095 17.3%
1249 Tomigusuku City Okinawa 65,889 17.2%
1250 Tsu City Mie 268,388 17.2%

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.