Fiscal adjustment fund ratio ranking

Villages · highest first · FY2024 (183)

The freely usable reserve (fiscal adjustment fund) as a percentage of standard annual revenue. Around 10–20% is considered comfortable.

#MunicipalityPrefecturePopulationAdjustment fund
151 Chibu Village Shimane 574 26.7%
152 Urugi Village Nagano 472 26.3%
153 Hidaka Village Kochi 4,704 26.2%
154 Miyake Village Tokyo 2,211 25.9%
155 Akaigawa Village Hokkaido 1,492 25.4%
156 Asuka Village Nara 5,049 24.8%
157 Ogata Village Akita 2,945 24.8%
158 Ginoza Village Okinawa 6,500 24.4%
159 Umaji Village Kochi 762 24.2%
160 Shimamaki Village Hokkaido 1,246 23.8%
161 Shinshinotsu Village Hokkaido 2,730 23.7%
162 Uken Village Kagoshima 1,604 23.7%
163 Sarufutsu Village Hokkaido 2,589 23.1%
164 Takagi Village Nagano 5,888 22.9%
165 Neba Village Nagano 806 22.7%
166 Rusutsu Village Hokkaido 2,018 22.1%
167 Minamiaso Village Kumamoto 10,026 21.6%
168 Geisei Village Kochi 3,570 21.3%
169 Otoineppu Village Hokkaido 601 21.0%
170 Himeshima Village Oita 1,711 20.2%
171 Chosei Village Chiba 13,269 20.0%
172 Sekikawa Village Niigata 4,691 19.5%
173 Nakagusuku Village Okinawa 22,683 18.8%
174 Showa Village Fukushima 1,085 18.5%
175 Tobishima Village Aichi 4,713 18.5%
176 Onna Village Okinawa 11,316 16.8%
177 Nishiawakura Village Okayama 1,331 14.4%
178 Shimukappu Village Hokkaido 1,590 12.4%
179 Matsukawa Village Nagano 9,648 11.9%
180 Takayama Village Nagano 6,413 11.7%
181 Iheya Village Okinawa 1,191 11.0%
182 Kitanakagusuku Village Okinawa 17,951 7.1%
183 Miho Village Ibaraki 14,156 4.9%

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.