Fiscal adjustment fund ratio ranking

Cities · highest first · FY2024 (792)

The freely usable reserve (fiscal adjustment fund) as a percentage of standard annual revenue. Around 10–20% is considered comfortable.

#MunicipalityPrefecturePopulationAdjustment fund
101 Fujieda City Shizuoka 139,870 33.3%
102 Kasama City Ibaraki 72,567 33.3%
103 Nishinomote City Kagoshima 14,095 33.2%
104 Matsusaka City Mie 156,026 33.0%
105 Hokuto City Hokkaido 42,810 33.0%
106 Ichikawa City Chiba 494,720 33.0%
107 Yaizu City Shizuoka 135,294 32.9%
108 Konan City Shiga 54,065 32.9%
109 Fujioka City Gunma 61,551 32.6%
110 Ome City Tokyo 129,105 32.4%
111 Chuo City Yamanashi 30,597 32.2%
112 Kashiwazaki City Niigata 76,217 32.2%
113 Ota City Gunma 223,075 32.2%
114 Gosen City Niigata 45,690 32.1%
115 Uonuma City Niigata 32,522 31.9%
116 Koshi City Kumamoto 65,160 31.6%
117 Hirado City Nagasaki 27,908 31.6%
118 Tarumizu City Kagoshima 12,973 31.6%
119 Fujiyoshida City Yamanashi 46,364 31.6%
120 Osaka City Osaka 2,778,917 31.5%
121 Sanmu City Chiba 47,745 31.5%
122 Setochi City Okayama 36,160 31.3%
123 Minamiashigara City Kanagawa 40,164 31.3%
124 Tajimi City Gifu 105,048 31.3%
125 Hita City Oita 60,207 31.2%
126 Katori City Chiba 69,575 31.2%
127 Nikaho City Akita 22,075 31.2%
128 Sukumo City Kochi 18,394 31.2%
129 Makinohara City Shizuoka 42,326 31.2%
130 Kunisaki City Oita 25,074 31.1%
131 Ofunato City Iwate 32,059 31.0%
132 Anan City Tokushima 67,946 31.0%
133 Gose City Nara 23,144 31.0%
134 Koganei City Tokyo 125,174 30.9%
135 Kaizu City Gifu 31,505 30.9%
136 Hekinan City Aichi 72,242 30.9%
137 Akune City Kagoshima 18,147 30.8%
138 Higashihiroshima City Hiroshima 190,911 30.8%
139 Shingu City Wakayama 25,822 30.7%
140 Inzai City Chiba 111,731 30.7%
141 Hida City Gifu 21,674 30.5%
142 Mima City Tokushima 26,264 30.4%
143 Hioki City Kagoshima 46,134 30.4%
144 Toyota City Aichi 414,750 30.4%
145 Yamaga City Kumamoto 48,002 30.3%
146 Atsugi City Kanagawa 223,424 30.1%
147 Fujinomiya City Shizuoka 126,857 29.9%
148 Kainan City Wakayama 46,492 29.6%
149 Gamagori City Aichi 77,535 29.6%
150 Ise City Mie 118,849 29.6%

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.