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.
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 | Ushiku City | Ibaraki | 83,820 | 25.9% | |
| 202 | Awa City | Tokushima | 34,188 | 25.7% | |
| 203 | Yamanashi City | Yamanashi | 32,710 | 25.7% | |
| 204 | Obu City | Aichi | 93,014 | 25.7% | |
| 205 | Honjiyo City | Saitama | 76,783 | 25.6% | |
| 206 | Iwakuni City | Yamaguchi | 124,568 | 25.6% | |
| 207 | Obama City | Fukui | 27,644 | 25.5% | |
| 208 | Handa City | Aichi | 116,209 | 25.4% | |
| 209 | Nakatsugawa City | Gifu | 73,535 | 25.4% | |
| 210 | Minamata City | Kumamoto | 21,639 | 25.4% | |
| 211 | Toyokawa City | Aichi | 185,900 | 25.3% | |
| 212 | Shibukawa City | Gunma | 72,090 | 25.3% | |
| 213 | Tenri City | Nara | 60,686 | 25.2% | |
| 214 | Shinjo City | Yamagata | 32,362 | 25.2% | |
| 215 | Chitose City | Hokkaido | 97,355 | 25.1% | |
| 216 | Shibushi City | Kagoshima | 28,693 | 25.1% | |
| 217 | Mihara City | Hiroshima | 87,075 | 25.0% | |
| 218 | Toda City | Saitama | 142,070 | 25.0% | |
| 219 | Ogaki City | Gifu | 156,912 | 25.0% | |
| 220 | Asakura City | Fukuoka | 50,024 | 25.0% | |
| 221 | Kaminoyama City | Yamagata | 27,584 | 24.9% | |
| 222 | Shobara City | Hiroshima | 31,198 | 24.9% | |
| 223 | Minamisoma City | Fukushima | 55,774 | 24.9% | |
| 224 | Nichinan City | Miyazaki | 48,198 | 24.9% | |
| 225 | Minamiboso City | Chiba | 34,066 | 24.9% | |
| 226 | Kama City | Fukuoka | 34,143 | 24.8% | |
| 227 | Takatsuki City | Osaka | 345,589 | 24.8% | |
| 228 | Tosashimizu City | Kochi | 11,591 | 24.8% | |
| 229 | Saku City | Nagano | 97,380 | 24.7% | |
| 230 | Chikuma City | Nagano | 58,845 | 24.6% | |
| 231 | Mitoyo City | Kagawa | 60,480 | 24.5% | |
| 232 | Takaishi City | Osaka | 55,968 | 24.5% | |
| 233 | Noshiro City | Akita | 47,247 | 24.5% | |
| 234 | Namerikawa City | Toyama | 32,489 | 24.5% | |
| 235 | Tahara City | Aichi | 58,270 | 24.4% | |
| 236 | Himi City | Toyama | 42,167 | 24.4% | |
| 237 | Ogi City | Saga | 44,063 | 24.4% | |
| 238 | Kumagaya City | Saitama | 190,927 | 24.4% | |
| 239 | Matsubara City | Osaka | 116,259 | 24.3% | |
| 240 | Kanoya City | Kagoshima | 98,626 | 24.2% | |
| 241 | Suzuka City | Mie | 194,451 | 24.2% | |
| 242 | Akabira City | Hokkaido | 8,464 | 24.2% | |
| 243 | Minamishimabara City | Nagasaki | 40,640 | 24.2% | |
| 244 | Hirakawa City | Aomori | 29,353 | 24.1% | |
| 245 | Nanjo City | Okinawa | 46,929 | 24.0% | |
| 246 | Oshu City | Iwate | 107,798 | 24.0% | |
| 247 | Usuki City | Oita | 34,895 | 24.0% | |
| 248 | Ibusuki City | Kagoshima | 37,207 | 23.9% | |
| 249 | Toyoake City | Aichi | 67,902 | 23.8% | |
| 250 | Tosa City | Kochi | 25,646 | 23.8% |
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.