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
1251 Sakura City Chiba 169,506 17.2%
1252 Kanuma City Tochigi 92,895 17.2%
1253 Miyakonojo City Miyazaki 162,574 17.2%
1254 Shintotsukawa Town Hokkaido 6,229 17.1%
1255 Nogi Town Tochigi 24,869 17.1%
1256 Kiryu City Gunma 101,185 17.1%
1257 Honbetsu Town Hokkaido 6,046 17.0%
1258 Komaki City Aichi 149,025 17.0%
1259 Kodaira City Tokyo 196,799 17.0%
1260 Hirakata City Osaka 392,328 17.0%
1261 Yashio City Saitama 93,655 16.9%
1262 Chichibu City Saitama 57,212 16.9%
1263 Konan City Aichi 98,124 16.9%
1264 Hiranai Town Aomori 9,730 16.9%
1265 Kitahiroshima Town Hiroshima 16,953 16.9%
1266 Nakatsu City Oita 81,524 16.8%
1267 Nishio City Aichi 169,528 16.8%
1268 Tanabe City Wakayama 67,316 16.8%
1269 Kikugawa City Shizuoka 47,179 16.8%
1270 Kannami Town Shizuoka 36,105 16.8%
1271 Onna Village Okinawa 11,316 16.8%
1272 Onan Town Shimane 9,467 16.8%
1273 Otsuki City Yamanashi 21,314 16.8%
1274 Ginan Town Gifu 26,366 16.8%
1275 Fujisato Town Akita 2,746 16.8%
1276 Tokoname City Aichi 58,662 16.7%
1277 Minamisatsuma City Kagoshima 31,094 16.7%
1278 Aizubange Town Fukushima 14,217 16.7%
1279 Matsuyama City Ehime 496,666 16.7%
1280 Fukusaki Town Hyogo 18,573 16.7%
1281 Niiza City Saitama 166,412 16.7%
1282 Yamatokoriyama City Nara 82,598 16.6%
1283 Musashino City Tokyo 148,034 16.5%
1284 Isesaki City Gunma 212,084 16.5%
1285 Ishinomaki City Miyagi 132,447 16.5%
1286 Yasu City Shiga 50,607 16.5%
1287 Gojo City Nara 26,900 16.4%
1288 Owariasahi City Aichi 83,782 16.4%
1289 Shiwa Town Iwate 32,684 16.4%
1290 Higashiyamato City Tokyo 84,996 16.4%
1291 Tochigi City Tochigi 153,088 16.4%
1292 Ranzan Town Saitama 17,328 16.3%
1293 Kotora Town Tottori 15,784 16.3%
1294 Ozu City Ehime 39,040 16.3%
1295 Ena City Gifu 46,054 16.3%
1296 Shibayama Town Chiba 6,644 16.3%
1297 Yuza Town Yamagata 12,157 16.3%
1298 Nanae Town Hokkaido 27,139 16.3%
1299 Hannan City Osaka 50,080 16.3%
1300 Shibetsu City Hokkaido 16,440 16.3%

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.