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
1501 Iruma City Saitama 143,412 12.3%
1502 Kurobe City Toyama 39,155 12.3%
1503 Kawaguchi City Saitama 607,447 12.3%
1504 Yakumo Town Hokkaido 14,514 12.2%
1505 Wako City Saitama 84,890 12.2%
1506 Ujitawara Town Kyoto 8,688 12.2%
1507 Yokosuka City Kanagawa 379,041 12.2%
1508 Nagaoka City Niigata 255,261 12.2%
1509 Konosu City Saitama 117,564 12.1%
1510 Unzen City Nagasaki 40,724 12.1%
1511 Obihiro City Hokkaido 160,810 12.1%
1512 Itako City Ibaraki 26,088 12.0%
1513 Izumi City Osaka 182,481 12.0%
1514 Fujisawa City Kanagawa 445,041 12.0%
1515 Sennan City Osaka 58,145 11.9%
1516 Matsukawa Village Nagano 9,648 11.9%
1517 Shiroi City Chiba 62,218 11.9%
1518 Shimizu Town Shizuoka 31,637 11.9%
1519 Kuki City Saitama 150,976 11.9%
1520 Ajigasawa Town Aomori 8,505 11.7%
1521 Kushiro City Hokkaido 154,271 11.7%
1522 Takayama Village Nagano 6,413 11.7%
1523 Okinawa City Okinawa 141,739 11.7%
1524 Giyoda City Saitama 77,854 11.6%
1525 Kawajima Town Saitama 18,671 11.6%
1526 Mashiki Town Kumamoto 34,107 11.6%
1527 Ube City Yamaguchi 156,438 11.5%
1528 Shisui Town Chiba 20,095 11.5%
1529 Yoro Town Gifu 25,971 11.5%
1530 Koshimizu Town Hokkaido 4,342 11.5%
1531 Chino City Nagano 54,066 11.4%
1532 Fukagawa City Hokkaido 18,329 11.4%
1533 Himeji City Hyogo 523,181 11.4%
1534 Saitama City Saitama 1,350,500 11.3%
1535 Kokubunji City Tokyo 129,500 11.3%
1536 Sakai City Osaka 811,993 11.3%
1537 Tanbasasayama City Hyogo 39,095 11.3%
1538 Okazaki City Aichi 382,656 11.3%
1539 Uozu City Toyama 38,617 11.3%
1540 Satte City Saitama 48,801 11.3%
1541 Tokorozawa City Saitama 342,520 11.2%
1542 Toride City Ibaraki 105,872 11.2%
1543 Kishiwada City Osaka 186,596 11.2%
1544 Kunitachi City Tokyo 76,079 11.2%
1545 Shimonoseki City Yamaguchi 243,422 11.2%
1546 Sasebo City Nagasaki 233,507 11.1%
1547 Tsukuba City Ibaraki 259,000 11.1%
1548 Toma Town Hokkaido 6,054 11.1%
1549 Kuji City Iwate 31,216 11.1%
1550 Rishiri Town Hokkaido 1,830 11.0%

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.