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
251 Maibara City Shiga 36,928 23.8%
252 Tokai City Aichi 113,352 23.8%
253 Hachioji City Tokyo 559,083 23.7%
254 Fukutsu City Fukuoka 69,201 23.7%
255 Tanba City Hyogo 60,033 23.7%
256 Chikushino City Fukuoka 106,375 23.7%
257 Saiki City Oita 64,450 23.6%
258 Oga City Akita 23,355 23.5%
259 Ako City Hyogo 44,179 23.4%
260 Tomioka City Gunma 45,172 23.4%
261 Masuda City Shimane 42,986 23.4%
262 Maizuru City Kyoto 75,322 23.4%
263 Katsuragi City Nara 37,794 23.3%
264 Sanyonoda City Yamaguchi 58,871 23.3%
265 Tosu City Saga 74,529 23.3%
266 Tsukubamirai City Ibaraki 53,503 23.2%
267 Onojo City Fukuoka 103,537 23.1%
268 Toba City Mie 16,424 23.1%
269 Sabae City Fukui 68,302 23.1%
270 Kurihara City Miyagi 60,518 23.1%
271 Kuroishi City Aomori 30,428 23.1%
272 Ginowan City Okinawa 100,443 23.0%
273 Monbetsu City Hokkaido 19,760 23.0%
274 Shimada City Shizuoka 94,747 23.0%
275 So City Kagoshima 32,185 22.9%
276 Matsumoto City Nagano 234,111 22.9%
277 Nomi City Ishikawa 49,704 22.8%
278 Shiso City Hyogo 33,749 22.8%
279 Inashiki City Ibaraki 37,012 22.7%
280 Mitsuke City Niigata 38,061 22.6%
281 Nakano City Nagano 42,162 22.6%
282 Seto City Aichi 126,274 22.6%
283 Shima City Mie 44,110 22.6%
284 Goto City Nagasaki 33,739 22.5%
285 Yabu City Hyogo 21,005 22.4%
286 Iga City Mie 84,603 22.4%
287 Izumiotsu City Osaka 72,762 22.4%
288 Beppu City Oita 112,115 22.3%
289 Toyoka City Hyogo 75,177 22.3%
290 Fussa City Tokyo 56,582 22.3%
291 Agano City Niigata 39,165 22.2%
292 Yotsukaido City Chiba 96,424 22.2%
293 Kaizuka City Osaka 81,420 22.2%
294 Kisarazu City Chiba 136,843 22.2%
295 Kusatsu City Shiga 140,515 22.2%
296 Nagaokakyo City Kyoto 82,218 22.1%
297 Kanzaki City Saga 30,185 22.1%
298 Kirishima City Kagoshima 123,070 22.1%
299 Imari City Saga 51,664 21.9%
300 Hidaka City Saitama 54,192 21.9%

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.