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 | |
|---|---|---|---|---|---|
| 101 | Taketomi Town | Okinawa | 4,208 | 74.3% | |
| 102 | Ukiha City | Fukuoka | 27,382 | 73.5% | |
| 103 | Saroma Town | Hokkaido | 4,646 | 73.3% | |
| 104 | Takayama City | Gifu | 82,486 | 73.0% | |
| 105 | Tonaki Village | Okinawa | 291 | 72.5% | |
| 106 | Kiso Village | Nagano | 2,516 | 72.2% | |
| 107 | Achi Village | Nagano | 5,941 | 72.1% | |
| 108 | Sho Town | Okayama | 10,737 | 71.6% | |
| 109 | Mishima Village | Kagoshima | 344 | 71.6% | |
| 110 | Saka Town | Hiroshima | 12,498 | 70.3% | |
| 111 | Minamioguni Town | Kumamoto | 3,804 | 69.9% | |
| 112 | Shimonita Town | Gunma | 6,133 | 69.7% | |
| 113 | Inami Town | Hyogo | 30,491 | 69.4% | |
| 114 | Toei Town | Aichi | 2,703 | 68.9% | |
| 115 | Koge Town | Fukuoka | 7,142 | 68.9% | |
| 116 | Shosanbetsu Village | Hokkaido | 1,005 | 68.7% | |
| 117 | Taki Town | Mie | 13,637 | 68.2% | |
| 118 | Narusawa Village | Yamanashi | 3,058 | 68.2% | |
| 119 | Kumano City | Mie | 14,981 | 68.0% | |
| 120 | Miyoshi City | Tokushima | 22,225 | 67.8% | |
| 121 | Hichiso Town | Gifu | 3,186 | 67.8% | |
| 122 | Hiraya Village | Nagano | 377 | 67.8% | |
| 123 | Nichinan Town | Tottori | 3,865 | 67.3% | |
| 124 | Kawakita Town | Ishikawa | 6,041 | 67.2% | |
| 125 | Nanbu Town | Yamanashi | 6,765 | 66.5% | |
| 126 | Imabetsu Town | Aomori | 2,096 | 66.1% | |
| 127 | Shitara Town | Aichi | 4,051 | 66.0% | |
| 128 | Ogawara Town | Miyagi | 23,297 | 66.0% | |
| 129 | Kiyonan Town | Chiba | 6,679 | 66.0% | |
| 130 | Seki City | Gifu | 83,930 | 65.9% | |
| 131 | Funahashi Village | Toyama | 3,313 | 65.9% | |
| 132 | Nishihara Village | Kumamoto | 7,074 | 65.9% | |
| 133 | Okutama Town | Tokyo | 4,492 | 65.8% | |
| 134 | Shiiba Village | Miyazaki | 2,406 | 65.8% | |
| 135 | Izena Village | Okinawa | 1,237 | 65.5% | |
| 136 | Hino Town | Tottori | 2,635 | 65.5% | |
| 137 | Higashikagawa City | Kagawa | 27,353 | 65.3% | |
| 138 | Nakai Town | Kanagawa | 8,901 | 65.1% | |
| 139 | Shichikashuku Town | Miyagi | 1,213 | 65.0% | |
| 140 | Ueno Village | Gunma | 1,011 | 64.9% | |
| 141 | Ogawa Village | Nagano | 2,198 | 64.7% | |
| 142 | Yakage Town | Okayama | 13,101 | 64.3% | |
| 143 | Hidakagawa Town | Wakayama | 8,962 | 64.3% | |
| 144 | Kitajima Town | Tokushima | 23,682 | 64.1% | |
| 145 | Hinode Town | Tokyo | 16,061 | 63.8% | |
| 146 | Sai Village | Aomori | 1,628 | 63.8% | |
| 147 | Kitadaito Village | Okinawa | 544 | 63.7% | |
| 148 | Midori City | Gunma | 48,470 | 63.6% | |
| 149 | Akiota Town | Hiroshima | 5,367 | 63.5% | |
| 150 | Namie Town | Fukushima | 14,632 | 62.9% |
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.