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
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.