Fiscal adjustment fund ratio ranking
Towns · highest first · FY2024 (743)
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 | Manno Town | Kagawa | 17,116 | 42.5% | |
| 202 | Omachi Town | Saga | 5,941 | 42.4% | |
| 203 | Tsunagi Town | Kumamoto | 4,107 | 42.3% | |
| 204 | Ugo Town | Akita | 13,036 | 42.3% | |
| 205 | Tara Town | Saga | 7,874 | 42.3% | |
| 206 | Kumenan Town | Okayama | 4,290 | 41.8% | |
| 207 | Shirako Town | Chiba | 10,376 | 41.7% | |
| 208 | Minano Town | Saitama | 8,878 | 41.7% | |
| 209 | Tamaki Town | Mie | 15,035 | 41.5% | |
| 210 | Kikai Town | Kagoshima | 6,307 | 41.5% | |
| 211 | Misaki Town | Okayama | 12,538 | 41.5% | |
| 212 | Kosa Town | Kumamoto | 9,948 | 41.3% | |
| 213 | Kagamino Town | Okayama | 12,017 | 41.3% | |
| 214 | Urausu Town | Hokkaido | 1,577 | 41.2% | |
| 215 | Echizen Town | Fukui | 19,769 | 41.2% | |
| 216 | Urahoro Town | Hokkaido | 4,108 | 41.0% | |
| 217 | Miyake Town | Nara | 6,422 | 41.0% | |
| 218 | Shodoshima Town | Kagawa | 13,057 | 40.9% | |
| 219 | Takaharu Town | Miyazaki | 8,393 | 40.9% | |
| 220 | Minamiechizen Town | Fukui | 9,448 | 40.8% | |
| 221 | Shirosato Town | Ibaraki | 17,708 | 40.8% | |
| 222 | Okushiri Town | Hokkaido | 2,138 | 40.7% | |
| 223 | Wazuka Town | Kyoto | 3,377 | 40.5% | |
| 224 | Matsumae Town | Hokkaido | 5,818 | 40.4% | |
| 225 | Abira Town | Hokkaido | 7,214 | 40.3% | |
| 226 | Tadaoka Town | Osaka | 16,317 | 40.1% | |
| 227 | Fukaura Town | Aomori | 6,803 | 39.9% | |
| 228 | Matsuda Town | Kanagawa | 10,419 | 39.8% | |
| 229 | Satosho Town | Okayama | 10,883 | 39.8% | |
| 230 | Rausu Town | Hokkaido | 4,267 | 39.8% | |
| 231 | Rankoshi Town | Hokkaido | 4,501 | 39.7% | |
| 232 | Nishiki Town | Kumamoto | 10,033 | 39.7% | |
| 233 | Aridagawa Town | Wakayama | 24,954 | 39.7% | |
| 234 | Kibichuo Town | Okayama | 10,195 | 39.7% | |
| 235 | Aizumi Town | Tokushima | 35,320 | 39.7% | |
| 236 | Yokoze Town | Saitama | 7,601 | 39.3% | |
| 237 | Kaneyama Town | Yamagata | 4,691 | 39.2% | |
| 238 | Kunneppu Town | Hokkaido | 4,448 | 39.2% | |
| 239 | Kofu Town | Tottori | 2,479 | 39.2% | |
| 240 | Hidaka Town | Wakayama | 7,953 | 39.2% | |
| 241 | Taishi Town | Hyogo | 33,414 | 39.0% | |
| 242 | Oguchi Town | Aichi | 24,004 | 38.7% | |
| 243 | Tateshina Town | Nagano | 6,674 | 38.7% | |
| 244 | Ando Town | Nara | 6,975 | 38.6% | |
| 245 | Fujimi Town | Nagano | 14,107 | 38.6% | |
| 246 | Ichikawamisato Town | Yamanashi | 14,434 | 38.6% | |
| 247 | Matsuno Town | Ehime | 3,484 | 38.4% | |
| 248 | Wakasa Town | Tottori | 2,671 | 38.3% | |
| 249 | Saza Town | Nagasaki | 13,912 | 38.2% | |
| 250 | Misato Town | Kumamoto | 8,632 | 38.2% |
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.