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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.

All municipalitiesCitiesTokyo wardsTownsVillagesPrefectures
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
#MunicipalityPrefecturePopulationAdjustment fund
151 Ie Village Okinawa 4,268 62.9%
152 Nakama City Fukuoka 39,014 62.8%
153 Mitane Town Akita 14,170 62.7%
154 Yura Town Wakayama 5,035 62.4%
155 Susami Town Wakayama 3,471 62.1%
156 Misato Town Miyazaki 4,522 62.1%
157 Sakawa Town Kochi 11,805 61.8%
158 Itsuki Village Kumamoto 929 61.7%
159 Ikeda Town Fukui 2,186 61.7%
160 Nakadomari Town Aomori 9,417 61.7%
161 Naka Town Tokushima 7,060 61.4%
162 Wake Town Okayama 12,871 61.4%
163 Toyokoro Town Hokkaido 2,878 61.1%
164 Happo Town Akita 6,086 61.0%
165 Tatsugo Town Kagoshima 6,014 60.8%
166 Kumejima Town Okinawa 7,140 60.8%
167 Oto Town Fukuoka 5,037 60.6%
168 Soni Village Nara 1,270 60.6%
169 Mugi Town Tokushima 3,424 60.2%
170 Shinto Village Gunma 14,634 60.2%
171 Oki Town Fukuoka 13,653 59.8%
172 Karuizawa Town Nagano 21,752 59.8%
173 Higashiagatsuma Town Gunma 12,061 59.7%
174 Awashimaura Village Niigata 312 59.7%
175 Noda Village Iwate 3,901 59.7%
176 Ikusaka Village Nagano 1,615 59.6%
177 Waki Town Yamaguchi 5,695 59.3%
178 Nakajima Village Fukushima 4,732 58.9%
179 Kitagawa Village Kochi 1,177 58.8%
180 Nagomi Town Kumamoto 9,007 58.7%
181 Erimo Town Hokkaido 4,060 58.4%
182 Kiso Town Nagano 9,817 58.4%
183 Takayama Village Gunma 3,260 58.3%
184 Yoshitomi Town Fukuoka 6,512 58.3%
185 Tomika Town Gifu 5,884 58.0%
186 Miyota Town Nagano 16,770 57.8%
187 Higashichichibu Village Saitama 2,406 57.6%
188 Kanna Town Gunma 1,511 57.5%
189 Aizumisato Town Fukushima 18,117 57.4%
190 Chihayaakasaka Village Osaka 4,687 57.4%
191 Chiyoda Town Gunma 10,848 57.4%
192 Tonosho Town Kagawa 12,384 57.3%
193 Nakanoto Town Ishikawa 16,529 57.3%
194 Higashimiyoshi Town Tokushima 13,205 57.2%
195 Watarai Town Mie 7,556 57.1%
196 Esashi Town Hokkaido 6,607 56.9%
197 Kamishihoro Town Hokkaido 4,758 56.6%
198 Shingu Town Fukuoka 32,979 56.4%
199 Uki City Kumamoto 56,356 56.3%
200 Isa City Kagoshima 22,748 56.2%

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.