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
1551 Iheya Village Okinawa 1,191 11.0%
1552 Kameyama City Mie 49,130 11.0%
1553 Narashino City Chiba 175,105 11.0%
1554 Gifu City Gifu 399,127 10.9%
1555 Sakai City Fukui 88,430 10.9%
1556 Soka City Saitama 251,992 10.9%
1557 Akkeshi Town Hokkaido 8,195 10.8%
1558 Onomichi City Hiroshima 126,396 10.8%
1559 Shinshiro City Aichi 42,375 10.8%
1560 Nabari City Mie 74,229 10.8%
1561 Maebashi City Gunma 329,120 10.7%
1562 Kawanishi Town Yamagata 13,385 10.7%
1563 Otawara City Tochigi 68,053 10.7%
1564 Yatsushiro City Kumamoto 120,023 10.7%
1565 Iide Town Yamagata 6,203 10.6%
1566 Senboku City Akita 22,859 10.6%
1567 Seika Town Kyoto 36,210 10.6%
1568 Shiraoka City Saitama 52,404 10.5%
1569 Nakashibetsu Town Hokkaido 22,257 10.4%
1570 Ikoma City Nara 116,553 10.4%
1571 Yasugi City Shimane 35,112 10.4%
1572 Takahata Town Yamagata 21,306 10.3%
1573 Okayama City Okayama 695,690 10.3%
1574 Kadoma City Osaka 116,179 10.3%
1575 Oarai Town Ibaraki 15,461 10.2%
1576 Toyo Town Kochi 2,059 10.2%
1577 Tomakomai City Hokkaido 165,590 10.2%
1578 Kyotanabe City Kyoto 72,011 10.2%
1579 Ebina City Kanagawa 140,763 10.2%
1580 Miura City Kanagawa 39,842 10.2%
1581 Misaki Town Osaka 14,295 10.2%
1582 Fukuroi City Shizuoka 87,941 10.2%
1583 Kumatori Town Osaka 42,544 10.2%
1584 Kurashiki City Okayama 473,670 10.1%
1585 Hitoyoshi City Kumamoto 29,742 10.1%
1586 Utsunomiya City Tochigi 514,595 10.1%
1587 Seiro Town Niigata 13,986 10.0%
1588 Hakusan City Ishikawa 112,524 10.0%
1589 Mishima City Shizuoka 104,961 10.0%
1590 Nanyo City Yamagata 29,070 10.0%
1591 Saito City Miyazaki 28,078 9.9%
1592 Higashimatsuyama City Saitama 91,256 9.9%
1593 Nagareyama City Chiba 212,562 9.9%
1594 Chofu City Tokyo 239,348 9.9%
1595 Nagashima Town Kagoshima 9,399 9.9%
1596 Tsuyama City Okayama 95,030 9.8%
1597 Okuizumo Town Shimane 11,077 9.8%
1598 Manazuru Town Kanagawa 6,553 9.8%
1599 Yoshikawa City Saitama 72,396 9.8%
1600 Omuta City Fukuoka 104,688 9.7%

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.