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
1351 Kimitsu City Chiba 79,520 15.2%
1352 Yamatotakada City Nara 61,818 15.1%
1353 Kashima City Saga 27,242 15.1%
1354 Tsushima City Nagasaki 27,102 15.0%
1355 Niseko Town Hokkaido 5,551 15.0%
1356 Sayama City Saitama 148,221 15.0%
1357 Kofu City Yamanashi 183,850 15.0%
1358 Tsurugi Town Tokushima 7,392 14.9%
1359 Naka City Ibaraki 53,167 14.9%
1360 Yuki City Ibaraki 49,528 14.9%
1361 Heguri Town Nara 18,142 14.8%
1362 Ageo City Saitama 230,066 14.8%
1363 Motomiya City Fukushima 29,712 14.8%
1364 Suwa City Nagano 47,559 14.8%
1365 Sagamihara City Kanagawa 716,494 14.8%
1366 Onga Town Fukuoka 18,900 14.8%
1367 Miyazaki City Miyazaki 394,504 14.7%
1368 Kitanagoya City Aichi 85,843 14.7%
1369 Ibaraki City Osaka 286,042 14.6%
1370 Ishigaki City Okinawa 49,830 14.6%
1371 Matsubushi Town Saitama 27,857 14.6%
1372 Fujimino City Saitama 114,559 14.6%
1373 Higashikawa Town Hokkaido 8,673 14.6%
1374 Rifu Town Miyagi 35,863 14.6%
1375 Inazawa City Aichi 132,879 14.5%
1376 Kyotango City Kyoto 50,042 14.5%
1377 Iwakura City Aichi 47,761 14.5%
1378 Higashimurayama City Tokyo 151,795 14.5%
1379 Obanazawa City Yamagata 13,529 14.5%
1380 Yatomi City Aichi 43,534 14.5%
1381 Miyoshi City Hiroshima 47,904 14.4%
1382 Nankoku City Kochi 45,979 14.4%
1383 Nakagawa City Fukuoka 49,435 14.4%
1384 Miki City Hyogo 73,091 14.4%
1385 Nishiawakura Village Okayama 1,331 14.4%
1386 Oamishirasato City Chiba 47,660 14.4%
1387 Tateyama City Chiba 43,554 14.4%
1388 Oyama Town Shizuoka 16,975 14.4%
1389 Shimoda City Shizuoka 19,282 14.4%
1390 Fujiidera City Osaka 62,304 14.4%
1391 Kure City Hiroshima 201,242 14.3%
1392 Nishinomiya City Hyogo 480,818 14.3%
1393 Minamiuonuma City Niigata 52,376 14.3%
1394 Omachi City Nagano 25,301 14.3%
1395 Kamisu City Ibaraki 93,786 14.3%
1396 Koshu City Yamanashi 29,079 14.2%
1397 Tono City Iwate 23,930 14.2%
1398 Fukuchiyama City Kyoto 74,540 14.2%
1399 Togane City Chiba 56,524 14.2%
1400 Akashi City Hyogo 307,235 14.1%

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.