Fiscal adjustment fund ratio ranking

Villages · highest first · FY2024 (183)

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

#MunicipalityPrefecturePopulationAdjustment fund
101 Nishiokoppe Village Hokkaido 956 45.0%
102 Zamami Village Okinawa 873 44.6%
103 Totsukawa Village Nara 2,757 44.5%
104 Kawakami Village Nara 1,188 44.4%
105 Toshima Village Kagoshima 673 44.2%
106 Ogimi Village Okinawa 2,910 44.0%
107 Sakegawa Village Yamagata 3,659 43.6%
108 Nishigo Village Fukushima 20,616 43.6%
109 Hirata Village Fukushima 5,352 43.4%
110 Rokkasho Village Aomori 9,628 42.8%
111 Higashishirakawa Village Gifu 2,011 41.8%
112 Hara Village Nagano 8,090 41.2%
113 Ohira Village Miyagi 5,539 41.2%
114 Miyada Village Nagano 8,743 40.1%
115 Nakagawa Village Nagano 4,620 39.0%
116 Kijimadaira Village Nagano 4,237 38.8%
117 Yamagata Village Nagano 8,486 38.0%
118 Kazamaura Village Aomori 1,554 37.8%
119 Minamiaiki Village Nagano 926 36.8%
120 Morotsuka Village Miyazaki 1,406 36.5%
121 Okura Village Yamagata 2,760 36.4%
122 Tenei Village Fukushima 5,171 36.3%
123 Okuwa Village Nagano 3,206 35.7%
124 Hakuba Village Nagano 9,525 35.7%
125 Mizukami Village Kumamoto 1,933 35.2%
126 Oshika Village Nagano 868 34.9%
127 Otama Village Fukushima 8,817 34.7%
128 Samegawa Village Fukushima 2,846 34.0%
129 Shingo Village Aomori 2,059 33.8%
130 Higashidori Village Aomori 5,553 33.1%
131 Izumizaki Village Fukushima 6,092 32.1%
132 Nakijin Village Okinawa 9,183 32.0%
133 Minamimaki Village Nagano 2,977 31.7%
134 Hiezu Village Tottori 3,616 31.4%
135 Tsurui Village Hokkaido 2,432 31.3%
136 Nozawaonsen Village Nagano 3,582 31.3%
137 Yugawa Village Fukushima 2,980 31.1%
138 Yamato Village Kagoshima 1,384 30.4%
139 Kunigami Village Okinawa 4,459 30.1%
140 Tamakawa Village Fukushima 6,050 29.9%
141 Kawaba Village Gunma 2,973 29.8%
142 Yahiko Village Niigata 7,534 29.8%
143 Makkari Village Hokkaido 1,938 29.3%
144 Tsumagoi Village Gunma 9,073 29.0%
145 Yomitan Village Okinawa 42,289 28.7%
146 Nakasatsunai Village Hokkaido 3,823 28.6%
147 Kamoenai Village Hokkaido 740 28.0%
148 Tozawa Village Yamagata 3,850 27.9%
149 Minamiyamashiro Village Kyoto 2,379 26.9%
150 Kitashiobara Village Fukushima 2,394 26.8%

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.