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.
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 | |
|---|---|---|---|---|---|
| 1601 | Akiruno City | Tokyo | 79,244 | 9.6% | |
| 1602 | Sugito Town | Saitama | 43,562 | 9.6% | |
| 1603 | Shibata City | Niigata | 91,677 | 9.6% | |
| 1604 | Sakurai City | Nara | 54,272 | 9.6% | |
| 1605 | Osaki City | Miyagi | 122,035 | 9.6% | |
| 1606 | Musashimurayama City | Tokyo | 70,696 | 9.5% | |
| 1607 | Sado City | Niigata | 48,103 | 9.4% | |
| 1608 | Shimabara City | Nagasaki | 42,044 | 9.4% | |
| 1609 | Akitakata City | Hiroshima | 26,041 | 9.3% | |
| 1610 | Toyama City | Toyama | 403,757 | 9.2% | |
| 1611 | Nagakute City | Aichi | 61,512 | 9.1% | |
| 1612 | Ichinoseki City | Iwate | 105,505 | 9.1% | |
| 1613 | Hitachinaka City | Ibaraki | 154,647 | 9.1% | |
| 1614 | Ama Town | Shimane | 2,209 | 9.1% | |
| 1615 | Nikko City | Tochigi | 75,281 | 9.1% | |
| 1616 | Gotenba City | Shizuoka | 83,487 | 9.1% | |
| 1617 | Narita City | Chiba | 133,099 | 9.1% | |
| 1618 | Hidaka Town | Hokkaido | 10,904 | 9.0% | |
| 1619 | Ichinomiya City | Aichi | 376,861 | 9.0% | |
| 1620 | Ueda City | Nagano | 151,540 | 9.0% | |
| 1621 | Kasugai City | Aichi | 305,902 | 9.0% | |
| 1622 | Joetsu City | Niigata | 180,440 | 8.9% | |
| 1623 | Odawara City | Kanagawa | 186,464 | 8.8% | |
| 1624 | Kakegawa City | Shizuoka | 115,126 | 8.8% | |
| 1625 | Yonezawa City | Yamagata | 74,629 | 8.8% | |
| 1626 | Yamato City | Kanagawa | 245,750 | 8.7% | |
| 1627 | Biei Town | Hokkaido | 9,283 | 8.7% | |
| 1628 | Nishitokyo City | Tokyo | 206,245 | 8.7% | |
| 1629 | Kurume City | Fukuoka | 300,199 | 8.6% | |
| 1630 | Togitsu Town | Nagasaki | 29,240 | 8.6% | |
| 1631 | Naha City | Okinawa | 313,424 | 8.5% | |
| 1632 | Uji City | Kyoto | 179,582 | 8.5% | |
| 1633 | Kushima City | Miyazaki | 16,047 | 8.5% | |
| 1634 | Higashimatsushima City | Miyagi | 37,875 | 8.4% | |
| 1635 | Echizen City | Fukui | 80,418 | 8.4% | |
| 1636 | Nara City | Nara | 347,187 | 8.3% | |
| 1637 | Iida City | Nagano | 94,944 | 8.3% | |
| 1638 | Yonago City | Tottori | 144,056 | 8.3% | |
| 1639 | Izumisano City | Osaka | 99,318 | 8.3% | |
| 1640 | Asaka City | Saitama | 145,938 | 8.3% | |
| 1641 | Matsudo City | Chiba | 500,395 | 8.2% | |
| 1642 | Kochi City | Kochi | 312,228 | 8.2% | |
| 1643 | Tsuruoka City | Yamagata | 116,731 | 8.1% | |
| 1644 | Sendai City | Miyagi | 1,064,142 | 8.1% | |
| 1645 | Toyohashi City | Aichi | 366,089 | 8.0% | |
| 1646 | Itoman City | Okinawa | 62,250 | 7.8% | |
| 1647 | Kasumigaura City | Ibaraki | 39,893 | 7.8% | |
| 1648 | Fukuoka City | Fukuoka | 1,608,140 | 7.8% | |
| 1649 | Yabuki Town | Fukushima | 16,807 | 7.7% | |
| 1650 | Yachimata City | Chiba | 66,631 | 7.7% |
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.