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.
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 | 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.