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 | |
|---|---|---|---|---|---|
| 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.