Zaisei Zukan 日本語

Fiscal adjustment fund ratio ranking

Cities · highest first · FY2024 (792)

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 Yanagawa City Fukuoka 61,536 29.6%
152 Sakaiminato City Tottori 32,469 29.6%
153 Itami City Hyogo 200,284 29.6%
154 Hamada City Shimane 48,576 29.3%
155 Hagi City Yamaguchi 41,637 29.2%
156 Takehara City Hiroshima 22,557 29.1%
157 Utashinai City Hokkaido 2,584 29.0%
158 Taku City Saga 17,604 29.0%
159 Motosu City Gifu 32,885 28.9%
160 Hokota City Ibaraki 46,537 28.9%
161 Kizugawa City Kyoto 79,339 28.9%
162 Shiojiri City Nagano 65,205 28.8%
163 Towada City Aomori 57,361 28.7%
164 Yokote City Akita 80,777 28.3%
165 Kitsuki City Oita 26,153 28.3%
166 Tsushima City Aichi 59,566 28.3%
167 Neyagawa City Osaka 224,378 28.2%
168 Arida City Wakayama 25,230 28.1%
169 Suzaka City Nagano 49,149 28.0%
170 Saikai City Nagasaki 24,973 28.0%
171 Zushi City Kanagawa 57,827 27.9%
172 Takashima City Shiga 45,190 27.9%
173 Yanai City Yamaguchi 29,233 27.9%
174 Katano City Osaka 77,191 27.8%
175 Sumoto City Hyogo 40,767 27.7%
176 Minamikyushu City Kagoshima 31,457 27.7%
177 Konan City Kochi 32,585 27.6%
178 Omihachiman City Shiga 81,942 27.6%
179 Ton City Ehime 32,959 27.6%
180 Miyako City Iwate 45,632 27.6%
181 Yuzawa City Akita 39,484 27.5%
182 Kai City Yamanashi 76,370 27.3%
183 Rumoi City Hokkaido 18,169 27.3%
184 Takasago City Hyogo 86,511 27.3%
185 Shiroishi City Miyagi 30,569 27.2%
186 Joso City Ibaraki 60,596 27.1%
187 Satsumasendai City Kagoshima 90,536 26.9%
188 Katsuyama City Fukui 21,056 26.9%
189 Yoshinogawa City Tokushima 37,558 26.8%
190 Izunokuni City Shizuoka 45,983 26.8%
191 Hitachi City Ibaraki 163,855 26.8%
192 Sakaide City Kagawa 49,575 26.6%
193 Amami City Kagoshima 40,239 26.5%
194 Tamura City Fukushima 32,982 26.3%
195 Aisai City Aichi 60,457 26.2%
196 Tsuru City Yamanashi 28,509 26.2%
197 Osakasayama City Osaka 57,746 25.9%
198 Shikokuchuo City Ehime 80,965 25.9%
199 Ina City Nagano 64,901 25.9%
200 Tachikawa City Tokyo 186,257 25.9%

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.