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.

#MunicipalityPrefecturePopulationAdjustment 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.