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 | |
|---|---|---|---|---|---|
| 251 | Tabayama Village | Yamanashi | 501 | 51.3% | |
| 252 | Tamano City | Okayama | 54,130 | 51.1% | |
| 253 | Okawa Village | Kochi | 355 | 51.1% | |
| 254 | Sakahogi Town | Gifu | 8,264 | 51.0% | |
| 255 | Fukaya City | Saitama | 140,809 | 51.0% | |
| 256 | Shimoichi Town | Nara | 4,405 | 50.9% | |
| 257 | Rishirifuji Town | Hokkaido | 2,151 | 50.7% | |
| 258 | Kujiyukuri Town | Chiba | 14,004 | 50.7% | |
| 259 | Kanra Town | Gunma | 12,368 | 50.4% | |
| 260 | Yunomae Town | Kumamoto | 3,445 | 50.3% | |
| 261 | Takahama Town | Fukui | 9,544 | 50.3% | |
| 262 | Yokohama Town | Aomori | 4,048 | 50.1% | |
| 263 | Toyoka Village | Nagano | 6,501 | 49.8% | |
| 264 | Tokai Village | Ibaraki | 38,151 | 49.7% | |
| 265 | Marumori Town | Miyagi | 11,571 | 49.6% | |
| 266 | Aguni Village | Okinawa | 676 | 49.5% | |
| 267 | Nose Town | Osaka | 8,940 | 49.4% | |
| 268 | Otsuchi Town | Iwate | 10,492 | 49.2% | |
| 269 | Kamiita Town | Tokushima | 11,140 | 48.8% | |
| 270 | Kutchan Town | Hokkaido | 17,120 | 48.7% | |
| 271 | Uryu Town | Hokkaido | 2,044 | 48.6% | |
| 272 | Ureshino City | Saga | 24,446 | 48.6% | |
| 273 | Fukushima Town | Hokkaido | 3,378 | 48.6% | |
| 274 | Ojiya City | Niigata | 32,602 | 48.5% | |
| 275 | Kiyosato Town | Hokkaido | 3,622 | 48.3% | |
| 276 | Reihoku Town | Kumamoto | 6,222 | 48.2% | |
| 277 | Kawazu Town | Shizuoka | 6,398 | 48.2% | |
| 278 | Aoki Village | Nagano | 4,086 | 48.0% | |
| 279 | Kani City | Gifu | 99,779 | 48.0% | |
| 280 | Gobo City | Wakayama | 21,074 | 47.9% | |
| 281 | Oizumi Town | Gunma | 41,653 | 47.9% | |
| 282 | Tosa Town | Kochi | 3,488 | 47.7% | |
| 283 | Furubira Town | Hokkaido | 2,589 | 47.7% | |
| 284 | Kiho Town | Mie | 10,120 | 47.6% | |
| 285 | Izumi City | Kagoshima | 51,405 | 47.6% | |
| 286 | Itoshima City | Fukuoka | 104,175 | 47.6% | |
| 287 | Kikonai Town | Hokkaido | 3,528 | 47.5% | |
| 288 | Doshi Village | Yamanashi | 1,509 | 47.5% | |
| 289 | Hitachiota City | Ibaraki | 46,390 | 47.4% | |
| 290 | Kikuchi City | Kumamoto | 46,599 | 47.3% | |
| 291 | Mitake Town | Gifu | 17,523 | 47.2% | |
| 292 | Aka Village | Fukuoka | 2,843 | 47.1% | |
| 293 | Kami Town | Hyogo | 15,303 | 47.1% | |
| 294 | Mutsuzawa Town | Chiba | 6,549 | 47.0% | |
| 295 | Wajima City | Ishikawa | 20,928 | 46.9% | |
| 296 | Okoppe Town | Hokkaido | 3,495 | 46.7% | |
| 297 | Yamae Village | Kumamoto | 3,162 | 46.7% | |
| 298 | Ainan Town | Ehime | 18,573 | 46.4% | |
| 299 | Taishi Town | Osaka | 12,673 | 46.3% | |
| 300 | Satsuma Town | Kagoshima | 18,696 | 46.3% |
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.