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 | |
|---|---|---|---|---|---|
| 1301 | Iyo City | Ehime | 35,173 | 16.2% | |
| 1302 | Ishioka City | Ibaraki | 69,937 | 16.2% | |
| 1303 | Uda City | Nara | 26,694 | 16.2% | |
| 1304 | Tokushima City | Tokushima | 244,830 | 16.2% | |
| 1305 | Kurayoshi City | Tottori | 43,663 | 16.2% | |
| 1306 | Takahama City | Aichi | 49,041 | 16.2% | |
| 1307 | Nasushiobara City | Tochigi | 115,611 | 16.2% | |
| 1308 | Ikeda Town | Nagano | 9,114 | 16.2% | |
| 1309 | Bando City | Ibaraki | 52,143 | 16.1% | |
| 1310 | Minamiawaji City | Hyogo | 43,732 | 16.1% | |
| 1311 | Inagi City | Tokyo | 93,916 | 16.0% | |
| 1312 | Usa City | Oita | 51,972 | 16.0% | |
| 1313 | Funabashi City | Chiba | 649,393 | 16.0% | |
| 1314 | Shakotan Town | Hokkaido | 1,702 | 16.0% | |
| 1315 | Oda City | Shimane | 31,475 | 16.0% | |
| 1316 | Furano City | Hokkaido | 19,624 | 15.9% | |
| 1317 | Kamigori Town | Hyogo | 13,543 | 15.9% | |
| 1318 | Otake City | Hiroshima | 25,353 | 15.9% | |
| 1319 | Aira City | Kagoshima | 78,123 | 15.9% | |
| 1320 | Shunan City | Yamaguchi | 134,733 | 15.9% | |
| 1321 | Zao Town | Miyagi | 10,916 | 15.9% | |
| 1322 | Hino City | Tokyo | 188,477 | 15.9% | |
| 1323 | Shimotsuke City | Tochigi | 59,728 | 15.9% | |
| 1324 | Nago City | Okinawa | 64,734 | 15.8% | |
| 1325 | Yaese Town | Okinawa | 33,255 | 15.8% | |
| 1326 | Miyazu City | Kyoto | 15,966 | 15.8% | |
| 1327 | Tama City | Tokyo | 148,084 | 15.7% | |
| 1328 | Sano City | Tochigi | 112,988 | 15.7% | |
| 1329 | Iwaki City | Fukushima | 303,171 | 15.7% | |
| 1330 | Kasamatsu Town | Gifu | 21,829 | 15.7% | |
| 1331 | Tome City | Miyagi | 71,919 | 15.7% | |
| 1332 | Miyashiro Town | Saitama | 33,471 | 15.6% | |
| 1333 | Betsukai Town | Hokkaido | 13,964 | 15.6% | |
| 1334 | Mobara City | Chiba | 85,861 | 15.6% | |
| 1335 | Ninohe City | Iwate | 24,157 | 15.6% | |
| 1336 | Kawatana Town | Nagasaki | 12,948 | 15.5% | |
| 1337 | Koshigaya City | Saitama | 342,327 | 15.5% | |
| 1338 | Munakata City | Fukuoka | 96,869 | 15.5% | |
| 1339 | Noda City | Chiba | 153,538 | 15.5% | |
| 1340 | Kusu Town | Oita | 13,808 | 15.4% | |
| 1341 | Daisen City | Akita | 73,794 | 15.4% | |
| 1342 | Fuso Town | Aichi | 35,043 | 15.4% | |
| 1343 | Suita City | Osaka | 384,506 | 15.4% | |
| 1344 | Nobeoka City | Miyazaki | 113,936 | 15.4% | |
| 1345 | Nantan City | Kyoto | 29,531 | 15.3% | |
| 1346 | Aikawa Town | Kanagawa | 39,377 | 15.3% | |
| 1347 | Teshikaga Town | Hokkaido | 6,432 | 15.3% | |
| 1348 | Kitahiroshima City | Hokkaido | 56,495 | 15.2% | |
| 1349 | Tateyama Town | Toyama | 24,294 | 15.2% | |
| 1350 | Kitaibaraki City | Ibaraki | 40,014 | 15.2% |
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.