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 | |
|---|---|---|---|---|---|
| 1401 | Kawachi Town | Ibaraki | 7,791 | 14.1% | |
| 1402 | Higashisonogi Town | Nagasaki | 7,348 | 14.1% | |
| 1403 | Kamikawa Town | Hokkaido | 3,085 | 14.1% | |
| 1404 | Hayama Town | Kanagawa | 31,813 | 14.1% | |
| 1405 | Iki City | Nagasaki | 23,736 | 14.1% | |
| 1406 | Hiro Town | Hokkaido | 5,880 | 14.1% | |
| 1407 | Komatsushima City | Tokushima | 34,604 | 14.0% | |
| 1408 | Susaki City | Kochi | 19,325 | 14.0% | |
| 1409 | Nagasaki City | Nagasaki | 390,551 | 14.0% | |
| 1410 | Bibai City | Hokkaido | 18,427 | 14.0% | |
| 1411 | Memuro Town | Hokkaido | 17,773 | 14.0% | |
| 1412 | Zama City | Kanagawa | 131,219 | 13.9% | |
| 1413 | Yurihonjo City | Akita | 70,409 | 13.9% | |
| 1414 | Koka City | Shiga | 87,729 | 13.9% | |
| 1415 | Kamifurano Town | Hokkaido | 9,706 | 13.9% | |
| 1416 | Takahashi City | Okayama | 26,020 | 13.8% | |
| 1417 | Isahaya City | Nagasaki | 133,479 | 13.8% | |
| 1418 | Shiogama City | Miyagi | 51,726 | 13.8% | |
| 1419 | Tokamachi City | Niigata | 47,124 | 13.8% | |
| 1420 | Arao City | Kumamoto | 49,036 | 13.8% | |
| 1421 | Miharu Town | Fukushima | 16,080 | 13.8% | |
| 1422 | Kashiwara City | Osaka | 66,500 | 13.8% | |
| 1423 | Abiko City | Chiba | 131,317 | 13.8% | |
| 1424 | Katsura City | Chiba | 15,213 | 13.7% | |
| 1425 | Date City | Fukushima | 55,997 | 13.7% | |
| 1426 | Takahagi City | Ibaraki | 25,769 | 13.7% | |
| 1427 | Tsurugashima City | Saitama | 69,836 | 13.7% | |
| 1428 | Ninomiya Town | Kanagawa | 27,415 | 13.7% | |
| 1429 | Hirao Town | Yamaguchi | 10,748 | 13.7% | |
| 1430 | Iinan Town | Shimane | 4,355 | 13.7% | |
| 1431 | Hakodate City | Hokkaido | 236,515 | 13.7% | |
| 1432 | Choshi City | Chiba | 53,986 | 13.6% | |
| 1433 | Kiyosu City | Aichi | 68,707 | 13.6% | |
| 1434 | Tobetsu Town | Hokkaido | 15,113 | 13.5% | |
| 1435 | Itoigawa City | Niigata | 38,041 | 13.5% | |
| 1436 | Nishihara Town | Okinawa | 35,659 | 13.5% | |
| 1437 | Misawa City | Aomori | 37,380 | 13.5% | |
| 1438 | Otaru City | Hokkaido | 104,432 | 13.5% | |
| 1439 | Omura City | Nagasaki | 99,694 | 13.4% | |
| 1440 | Chiryu City | Aichi | 72,646 | 13.4% | |
| 1441 | Ebetsu City | Hokkaido | 118,055 | 13.4% | |
| 1442 | Mine City | Yamaguchi | 20,921 | 13.4% | |
| 1443 | Saga City | Saga | 226,481 | 13.3% | |
| 1444 | Makubetsu Town | Hokkaido | 25,269 | 13.3% | |
| 1445 | Masaki Town | Ehime | 30,195 | 13.3% | |
| 1446 | Sakata City | Yamagata | 93,924 | 13.3% | |
| 1447 | Shimanto City | Kochi | 31,424 | 13.2% | |
| 1448 | Marugame City | Kagawa | 110,803 | 13.2% | |
| 1449 | Otoyo Town | Kochi | 2,961 | 13.2% | |
| 1450 | Shikaoi Town | Hokkaido | 4,928 | 13.2% |
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.