Zaisei Zukan 日本語

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.

All municipalitiesCitiesTokyo wardsTownsVillagesPrefectures
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
#MunicipalityPrefecturePopulationAdjustment fund
301 Kimotsuki Town Kagoshima 13,587 46.3%
302 Higashiizu Town Shizuoka 11,093 46.2%
303 Chippubetsu Town Hokkaido 2,182 46.1%
304 Yukuhashi City Fukuoka 72,254 46.0%
305 Yoshinogari Town Saga 16,162 45.9%
306 Yazu Town Tottori 15,488 45.7%
307 Taka Town Hyogo 18,605 45.7%
308 Tagami Town Niigata 10,581 45.6%
309 Hakone Town Kanagawa 10,835 45.6%
310 Kashima Town Kumamoto 10,254 45.5%
311 Toho Village Fukuoka 1,762 45.3%
312 Izu City Shizuoka 27,748 45.3%
313 Tomiya City Miyagi 52,452 45.3%
314 Nanbu Town Aomori 16,185 45.1%
315 Osakikamijima Town Hiroshima 6,779 45.1%
316 Ogasawara Village Tokyo 2,496 45.0%
317 Nishiokoppe Village Hokkaido 956 45.0%
318 Takko Town Aomori 4,718 44.8%
319 Osaki Town Kagoshima 11,914 44.7%
320 Mihama Town Fukui 8,676 44.7%
321 Zamami Village Okinawa 873 44.6%
322 Totsukawa Village Nara 2,757 44.5%
323 Kawakami Village Nara 1,188 44.4%
324 Ichinomiya Town Chiba 12,294 44.4%
325 Ine Town Kyoto 1,861 44.3%
326 Toshima Village Kagoshima 673 44.2%
327 Hamatonbetsu Town Hokkaido 3,221 44.2%
328 Kanegasaki Town Iwate 15,119 44.2%
329 Nishiwaki City Hyogo 37,688 44.1%
330 Chizu Town Tottori 6,129 44.1%
331 Yame City Fukuoka 59,544 44.0%
332 Ogimi Village Okinawa 2,910 44.0%
333 Kori Town Fukushima 10,951 44.0%
334 Harima Town Hyogo 34,687 43.9%
335 Anamizu Town Ishikawa 6,907 43.8%
336 Tako Town Chiba 13,426 43.7%
337 Miyako Town Fukuoka 17,710 43.6%
338 Nakatosa Town Kochi 5,774 43.6%
339 Sakegawa Village Yamagata 3,659 43.6%
340 Nishigo Village Fukushima 20,616 43.6%
341 Kawasaki Town Miyagi 7,938 43.5%
342 Matsuzaki Town Shizuoka 5,658 43.5%
343 Hirata Village Fukushima 5,352 43.4%
344 Kato City Hyogo 39,413 43.3%
345 Kudoyama Town Wakayama 3,760 43.3%
346 Obuse Town Nagano 10,987 43.3%
347 Oguni Town Kumamoto 6,295 43.3%
348 Ebino City Miyazaki 17,067 43.2%
349 Asahi City Chiba 61,986 42.9%
350 Rokkasho Village Aomori 9,628 42.8%

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.