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
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.