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 | |
|---|---|---|---|---|---|
| 201 | Asakuchi City | Okayama | 32,525 | 56.2% | |
| 202 | Fudai Village | Iwate | 2,293 | 55.9% | |
| 203 | Kawauchi Village | Fukushima | 2,233 | 55.9% | |
| 204 | Kosuge Village | Yamanashi | 616 | 55.9% | |
| 205 | Kaneyama Town | Fukushima | 1,749 | 55.5% | |
| 206 | Yamatsuri Town | Fukushima | 5,145 | 55.2% | |
| 207 | Niijima Village | Tokyo | 2,415 | 55.0% | |
| 208 | Nishiizu Town | Shizuoka | 6,639 | 55.0% | |
| 209 | Ayagawa Town | Kagawa | 22,906 | 54.9% | |
| 210 | Matsushige Town | Tokushima | 14,356 | 54.9% | |
| 211 | Sakaki Town | Nagano | 13,872 | 54.8% | |
| 212 | Omu Town | Hokkaido | 4,033 | 54.6% | |
| 213 | Koya Town | Wakayama | 2,605 | 54.5% | |
| 214 | Gokase Town | Miyazaki | 3,278 | 54.5% | |
| 215 | Shinjiyo Village | Okayama | 793 | 54.4% | |
| 216 | Kitaakita City | Akita | 27,834 | 54.2% | |
| 217 | Higashiyoshino Village | Nara | 1,498 | 54.2% | |
| 218 | Etajima City | Hiroshima | 20,690 | 54.1% | |
| 219 | Nishimera Village | Miyazaki | 991 | 54.1% | |
| 220 | Shimanto Town | Kochi | 14,945 | 54.0% | |
| 221 | Mashike Town | Hokkaido | 3,620 | 54.0% | |
| 222 | Oshino Village | Yamanashi | 9,737 | 53.8% | |
| 223 | Muroto City | Kochi | 11,273 | 53.6% | |
| 224 | Ibara City | Okayama | 36,670 | 53.6% | |
| 225 | Hisayama Town | Fukuoka | 9,410 | 53.6% | |
| 226 | Kumakogen Town | Ehime | 6,889 | 53.6% | |
| 227 | Higashikushira Town | Kagoshima | 6,361 | 53.5% | |
| 228 | Nagi Town | Okayama | 5,515 | 53.3% | |
| 229 | Nakagawa Town | Tochigi | 14,124 | 53.3% | |
| 230 | Bifuka Town | Hokkaido | 3,681 | 53.1% | |
| 231 | Ashiya City | Hyogo | 94,007 | 53.1% | |
| 232 | Shimogo Town | Fukushima | 4,792 | 52.7% | |
| 233 | Hinokage Town | Miyazaki | 3,419 | 52.7% | |
| 234 | Kozagawa Town | Wakayama | 2,302 | 52.6% | |
| 235 | Bizen City | Okayama | 30,816 | 52.6% | |
| 236 | Minamiminowa Village | Nagano | 16,051 | 52.5% | |
| 237 | Komi Town | Nagano | 4,196 | 52.4% | |
| 238 | Kahoku City | Ishikawa | 36,200 | 52.4% | |
| 239 | Kozaki Town | Chiba | 5,634 | 52.1% | |
| 240 | Kaminoseki Town | Yamaguchi | 2,190 | 52.1% | |
| 241 | Kawakami Village | Nagano | 3,631 | 52.1% | |
| 242 | Enbetsu Town | Hokkaido | 2,258 | 52.1% | |
| 243 | Soma City | Fukushima | 32,261 | 52.0% | |
| 244 | Utazu Town | Kagawa | 18,305 | 52.0% | |
| 245 | Yuasa Town | Wakayama | 10,731 | 51.8% | |
| 246 | Mimasaka City | Okayama | 24,886 | 51.7% | |
| 247 | Omi Village | Nagano | 2,412 | 51.6% | |
| 248 | Tendo City | Yamagata | 60,204 | 51.6% | |
| 249 | Sarabetsu Village | Hokkaido | 3,084 | 51.4% | |
| 250 | Kuma Village | Kumamoto | 2,648 | 51.3% |
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.