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
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.