Fiscal adjustment fund ratio ranking
Towns · highest first · FY2024 (743)
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 | |
|---|---|---|---|---|---|
| 151 | Kutchan Town | Hokkaido | 17,120 | 48.7% | |
| 152 | Uryu Town | Hokkaido | 2,044 | 48.6% | |
| 153 | Fukushima Town | Hokkaido | 3,378 | 48.6% | |
| 154 | Kiyosato Town | Hokkaido | 3,622 | 48.3% | |
| 155 | Reihoku Town | Kumamoto | 6,222 | 48.2% | |
| 156 | Kawazu Town | Shizuoka | 6,398 | 48.2% | |
| 157 | Oizumi Town | Gunma | 41,653 | 47.9% | |
| 158 | Tosa Town | Kochi | 3,488 | 47.7% | |
| 159 | Furubira Town | Hokkaido | 2,589 | 47.7% | |
| 160 | Kiho Town | Mie | 10,120 | 47.6% | |
| 161 | Kikonai Town | Hokkaido | 3,528 | 47.5% | |
| 162 | Mitake Town | Gifu | 17,523 | 47.2% | |
| 163 | Kami Town | Hyogo | 15,303 | 47.1% | |
| 164 | Mutsuzawa Town | Chiba | 6,549 | 47.0% | |
| 165 | Okoppe Town | Hokkaido | 3,495 | 46.7% | |
| 166 | Ainan Town | Ehime | 18,573 | 46.4% | |
| 167 | Taishi Town | Osaka | 12,673 | 46.3% | |
| 168 | Satsuma Town | Kagoshima | 18,696 | 46.3% | |
| 169 | Kimotsuki Town | Kagoshima | 13,587 | 46.3% | |
| 170 | Higashiizu Town | Shizuoka | 11,093 | 46.2% | |
| 171 | Chippubetsu Town | Hokkaido | 2,182 | 46.1% | |
| 172 | Yoshinogari Town | Saga | 16,162 | 45.9% | |
| 173 | Yazu Town | Tottori | 15,488 | 45.7% | |
| 174 | Taka Town | Hyogo | 18,605 | 45.7% | |
| 175 | Tagami Town | Niigata | 10,581 | 45.6% | |
| 176 | Hakone Town | Kanagawa | 10,835 | 45.6% | |
| 177 | Kashima Town | Kumamoto | 10,254 | 45.5% | |
| 178 | Nanbu Town | Aomori | 16,185 | 45.1% | |
| 179 | Osakikamijima Town | Hiroshima | 6,779 | 45.1% | |
| 180 | Takko Town | Aomori | 4,718 | 44.8% | |
| 181 | Osaki Town | Kagoshima | 11,914 | 44.7% | |
| 182 | Mihama Town | Fukui | 8,676 | 44.7% | |
| 183 | Ichinomiya Town | Chiba | 12,294 | 44.4% | |
| 184 | Ine Town | Kyoto | 1,861 | 44.3% | |
| 185 | Hamatonbetsu Town | Hokkaido | 3,221 | 44.2% | |
| 186 | Kanegasaki Town | Iwate | 15,119 | 44.2% | |
| 187 | Chizu Town | Tottori | 6,129 | 44.1% | |
| 188 | Kori Town | Fukushima | 10,951 | 44.0% | |
| 189 | Harima Town | Hyogo | 34,687 | 43.9% | |
| 190 | Anamizu Town | Ishikawa | 6,907 | 43.8% | |
| 191 | Tako Town | Chiba | 13,426 | 43.7% | |
| 192 | Miyako Town | Fukuoka | 17,710 | 43.6% | |
| 193 | Nakatosa Town | Kochi | 5,774 | 43.6% | |
| 194 | Kawasaki Town | Miyagi | 7,938 | 43.5% | |
| 195 | Matsuzaki Town | Shizuoka | 5,658 | 43.5% | |
| 196 | Kudoyama Town | Wakayama | 3,760 | 43.3% | |
| 197 | Obuse Town | Nagano | 10,987 | 43.3% | |
| 198 | Oguni Town | Kumamoto | 6,295 | 43.3% | |
| 199 | Watari Town | Miyagi | 32,825 | 42.8% | |
| 200 | Shime Town | Fukuoka | 46,379 | 42.5% |
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.