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.

#MunicipalityPrefecturePopulationAdjustment fund
251 Arita Town Saga 18,539 38.1%
252 Hokuei Town Tottori 14,127 38.0%
253 Nagiso Town Nagano 3,674 37.8%
254 Mihama Town Mie 7,809 37.7%
255 Kamitonda Town Wakayama 15,683 37.7%
256 Kadogawa Town Miyazaki 16,989 37.5%
257 Kihoku Town Ehime 9,108 37.5%
258 Motobu Town Okinawa 12,899 37.4%
259 Kawabe Town Gifu 9,761 37.2%
260 Ono Town Gifu 21,449 37.2%
261 Iwaizumi Town Iwate 7,843 37.1%
262 Nishikawa Town Yamagata 4,536 37.1%
263 Toin Town Mie 25,737 36.9%
264 Karumai Town Iwate 7,907 36.8%
265 Kanda Town Fukuoka 37,553 36.8%
266 Shimokawa Town Hokkaido 2,836 36.7%
267 Sue Town Fukuoka 29,307 36.6%
268 China Town Kagoshima 5,383 36.4%
269 Nakagawa Town Hokkaido 1,269 36.3%
270 Minakami Town Gunma 16,954 36.3%
271 Ashiya Town Fukuoka 12,728 36.3%
272 Hirokawa Town Fukuoka 19,141 36.2%
273 Odai Town Mie 8,204 36.2%
274 Sobetsu Town Hokkaido 2,313 36.0%
275 Haboro Town Hokkaido 5,945 36.0%
276 Yonabaru Town Okinawa 19,920 35.9%
277 Yurihama Town Tottori 16,219 35.8%
278 Minamiizu Town Shizuoka 7,340 35.8%
279 Taiki Town Hokkaido 5,266 35.8%
280 Kasagi Town Kyoto 1,066 35.7%
281 Sotogahama Town Aomori 4,996 35.5%
282 Kotake Town Fukuoka 6,890 35.5%
283 Shiriuchi Town Hokkaido 3,783 35.5%
284 Kaita Town Hiroshima 30,810 35.3%
285 Pippu Town Hokkaido 3,425 35.3%
286 Yakushima Town Kagoshima 11,326 35.0%
287 Oyodo Town Nara 15,797 35.0%
288 Engaru Town Hokkaido 17,646 34.9%
289 Shinonsen Town Hyogo 12,829 34.9%
290 Goka Town Ibaraki 7,933 34.8%
291 Otsuki Town Kochi 4,348 34.8%
292 Shizukuishi Town Iwate 14,995 34.7%
293 Hiraizumi Town Iwate 6,734 34.7%
294 Horonobe Town Hokkaido 2,042 34.6%
295 Owani Town Aomori 8,231 34.6%
296 Oketo Town Hokkaido 2,543 34.6%
297 Taketoyo Town Aichi 43,399 34.5%
298 Aga Town Niigata 9,047 34.5%
299 Itoda Town Fukuoka 8,269 34.5%
300 Agematsu Town Nagano 3,930 34.4%

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.