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Fiscal adjustment fund ratio ranking

Towns · highest first · FY2024 (743)

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

All municipalitiesCitiesTokyo wardsTownsVillagesPrefectures
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
#MunicipalityPrefecturePopulationAdjustment fund
101 Tomika Town Gifu 5,884 58.0%
102 Miyota Town Nagano 16,770 57.8%
103 Kanna Town Gunma 1,511 57.5%
104 Aizumisato Town Fukushima 18,117 57.4%
105 Chiyoda Town Gunma 10,848 57.4%
106 Tonosho Town Kagawa 12,384 57.3%
107 Nakanoto Town Ishikawa 16,529 57.3%
108 Higashimiyoshi Town Tokushima 13,205 57.2%
109 Watarai Town Mie 7,556 57.1%
110 Esashi Town Hokkaido 6,607 56.9%
111 Kamishihoro Town Hokkaido 4,758 56.6%
112 Shingu Town Fukuoka 32,979 56.4%
113 Kaneyama Town Fukushima 1,749 55.5%
114 Yamatsuri Town Fukushima 5,145 55.2%
115 Nishiizu Town Shizuoka 6,639 55.0%
116 Ayagawa Town Kagawa 22,906 54.9%
117 Matsushige Town Tokushima 14,356 54.9%
118 Sakaki Town Nagano 13,872 54.8%
119 Omu Town Hokkaido 4,033 54.6%
120 Koya Town Wakayama 2,605 54.5%
121 Gokase Town Miyazaki 3,278 54.5%
122 Shimanto Town Kochi 14,945 54.0%
123 Mashike Town Hokkaido 3,620 54.0%
124 Hisayama Town Fukuoka 9,410 53.6%
125 Kumakogen Town Ehime 6,889 53.6%
126 Higashikushira Town Kagoshima 6,361 53.5%
127 Nagi Town Okayama 5,515 53.3%
128 Nakagawa Town Tochigi 14,124 53.3%
129 Bifuka Town Hokkaido 3,681 53.1%
130 Shimogo Town Fukushima 4,792 52.7%
131 Hinokage Town Miyazaki 3,419 52.7%
132 Kozagawa Town Wakayama 2,302 52.6%
133 Komi Town Nagano 4,196 52.4%
134 Kozaki Town Chiba 5,634 52.1%
135 Kaminoseki Town Yamaguchi 2,190 52.1%
136 Enbetsu Town Hokkaido 2,258 52.1%
137 Utazu Town Kagawa 18,305 52.0%
138 Yuasa Town Wakayama 10,731 51.8%
139 Sakahogi Town Gifu 8,264 51.0%
140 Shimoichi Town Nara 4,405 50.9%
141 Rishirifuji Town Hokkaido 2,151 50.7%
142 Kujiyukuri Town Chiba 14,004 50.7%
143 Kanra Town Gunma 12,368 50.4%
144 Yunomae Town Kumamoto 3,445 50.3%
145 Takahama Town Fukui 9,544 50.3%
146 Yokohama Town Aomori 4,048 50.1%
147 Marumori Town Miyagi 11,571 49.6%
148 Nose Town Osaka 8,940 49.4%
149 Otsuchi Town Iwate 10,492 49.2%
150 Kamiita Town Tokushima 11,140 48.8%

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.