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.

#MunicipalityPrefecturePopulationAdjustment 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.