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 | |
|---|---|---|---|---|---|
| 1701 | Kyoto City | Kyoto | 1,373,887 | 4.3% | |
| 1702 | Shibecha Town | Hokkaido | 6,836 | 4.3% | |
| 1703 | Abashiri City | Hokkaido | 32,199 | 4.1% | |
| 1704 | Chiba City | Chiba | 983,896 | 3.7% | |
| 1705 | Kitakata City | Fukushima | 43,519 | 3.6% | |
| 1706 | Kitakami City | Iwate | 91,090 | 3.6% | |
| 1707 | Isehara City | Kanagawa | 99,816 | 3.5% | |
| 1708 | Nagai City | Yamagata | 24,420 | 3.5% | |
| 1709 | Kitami City | Hokkaido | 110,046 | 3.3% | |
| 1710 | Ishikari City | Hokkaido | 57,143 | 3.2% | |
| 1711 | Kobe City | Hyogo | 1,493,543 | 3.1% | |
| 1712 | Hiroshima City | Hiroshima | 1,173,543 | 2.4% | |
| 1713 | Kumamoto City | Kumamoto | 731,331 | 2.3% | |
| 1714 | Nagoya City | Aichi | 2,303,004 | 2.3% | |
| 1715 | Akita City | Akita | 293,729 | 2.2% | |
| 1716 | Niigata City | Niigata | 761,503 | 2.1% | |
| 1717 | Sukagawa City | Fukushima | 72,918 | 1.6% | |
| 1718 | Kawasaki City | Kanagawa | 1,535,141 | 1.4% |
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.