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
1651 Kiyose City Tokyo 75,011 7.7%
1652 Matsue City Shimane 194,313 7.6%
1653 Kawagoe City Saitama 352,805 7.6%
1654 Wakkanai City Hokkaido 30,336 7.4%
1655 Yachiyo City Chiba 206,692 7.4%
1656 Asahikawa City Hokkaido 316,183 7.4%
1657 Okinoshima Town Shimane 13,036 7.4%
1658 Komatsu City Ishikawa 105,475 7.3%
1659 Tottori City Tottori 179,215 7.2%
1660 Kitanakagusuku Village Okinawa 17,951 7.1%
1661 Gotsu City Shimane 21,202 7.0%
1662 Unnan City Shimane 34,426 6.9%
1663 Kamagaya City Chiba 109,757 6.8%
1664 Kanazawa City Ishikawa 443,123 6.8%
1665 Hirosaki City Aomori 159,488 6.8%
1666 Seiyo City Ehime 33,721 6.7%
1667 Hamamatsu City Shizuoka 783,924 6.6%
1668 Hanno City Saitama 77,963 6.4%
1669 Okegawa City Saitama 74,172 6.3%
1670 Takaoka City Toyama 162,672 6.3%
1671 Aizuwakamatsu City Fukushima 110,841 6.2%
1672 Yamaguchi City Yamaguchi 185,982 6.1%
1673 Yamagata City Yamagata 236,164 6.0%
1674 Fukui City Fukui 254,029 6.0%
1675 Otofuke Town Hokkaido 42,683 5.9%
1676 Kawanishi City Hyogo 152,914 5.9%
1677 Shizuoka City Shizuoka 672,775 5.7%
1678 Niihama City Ehime 112,724 5.7%
1679 Mutsu City Aomori 51,606 5.6%
1680 Aomori City Aomori 263,512 5.6%
1681 Kagoshima City Kagoshima 591,263 5.6%
1682 Kasukabe City Saitama 229,656 5.5%
1683 Suttsu Town Hokkaido 2,629 5.5%
1684 Hachinohe City Aomori 215,080 5.5%
1685 Mito City Ibaraki 267,467 5.5%
1686 Izumo City Shimane 172,327 5.4%
1687 Kaga City Ishikawa 61,703 5.4%
1688 Karatsu City Saga 113,890 5.3%
1689 Morioka City Iwate 277,423 5.1%
1690 Joyo City Kyoto 73,321 5.1%
1691 Kasaoka City Okayama 44,030 4.9%
1692 Miho Village Ibaraki 14,156 4.9%
1693 Kitakyushu City Fukuoka 913,577 4.8%
1694 Muroran City Hokkaido 74,855 4.8%
1695 Takasaki City Gunma 365,972 4.7%
1696 Sapporo City Hokkaido 1,955,678 4.6%
1697 Oita City Oita 472,898 4.6%
1698 Odate City Akita 65,492 4.5%
1699 Yokohama City Kanagawa 3,753,398 4.5%
1700 Goshogawara City Aomori 49,811 4.4%

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.