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 | |
|---|---|---|---|---|---|
| 301 | Nanao City | Ishikawa | 46,500 | 21.9% | |
| 302 | Aso City | Kumamoto | 24,170 | 21.9% | |
| 303 | Futtsu City | Chiba | 40,427 | 21.8% | |
| 304 | Koga City | Fukuoka | 59,184 | 21.7% | |
| 305 | Hitachiomiya City | Ibaraki | 37,861 | 21.6% | |
| 306 | Tsukumi City | Oita | 14,980 | 21.5% | |
| 307 | Tamana City | Kumamoto | 62,582 | 21.5% | |
| 308 | Sagae City | Yamagata | 39,417 | 21.4% | |
| 309 | Komagane City | Nagano | 31,325 | 21.3% | |
| 310 | Hanamaki City | Iwate | 89,867 | 21.2% | |
| 311 | Kamo City | Niigata | 24,079 | 21.2% | |
| 312 | Namegata City | Ibaraki | 31,505 | 21.2% | |
| 313 | Chikugo City | Fukuoka | 49,134 | 21.1% | |
| 314 | Kariya City | Aichi | 152,984 | 21.1% | |
| 315 | Tagawa City | Fukuoka | 44,839 | 21.0% | |
| 316 | Iizuka City | Fukuoka | 124,118 | 21.0% | |
| 317 | Buzen City | Fukuoka | 23,322 | 20.9% | |
| 318 | Sosa City | Chiba | 33,294 | 20.8% | |
| 319 | Tomi City | Nagano | 28,958 | 20.8% | |
| 320 | Murayama City | Yamagata | 21,299 | 20.7% | |
| 321 | Minamiarupusu City | Yamanashi | 71,726 | 20.7% | |
| 322 | Ono City | Fukui | 29,821 | 20.7% | |
| 323 | Katagami City | Akita | 31,271 | 20.6% | |
| 324 | Sakura City | Tochigi | 43,760 | 20.6% | |
| 325 | Warabi City | Saitama | 76,342 | 20.5% | |
| 326 | Ichikikushikino City | Kagoshima | 25,808 | 20.5% | |
| 327 | Numata City | Gunma | 43,532 | 20.5% | |
| 328 | Hashimoto City | Wakayama | 58,792 | 20.4% | |
| 329 | Yaita City | Tochigi | 30,117 | 20.4% | |
| 330 | Shimotsuma City | Ibaraki | 42,071 | 20.4% | |
| 331 | Iwade City | Wakayama | 53,900 | 20.4% | |
| 332 | Hokuto City | Yamanashi | 45,380 | 20.4% | |
| 333 | Nayoro City | Hokkaido | 24,742 | 20.3% | |
| 334 | Muko City | Kyoto | 56,186 | 20.3% | |
| 335 | Anjo City | Aichi | 187,665 | 20.3% | |
| 336 | Mikasa City | Hokkaido | 7,268 | 20.3% | |
| 337 | Kudamatsu City | Yamaguchi | 56,637 | 20.2% | |
| 338 | Sanda City | Hyogo | 106,482 | 20.2% | |
| 339 | Nihonmatsu City | Fukushima | 50,358 | 20.1% | |
| 340 | Tagajo City | Miyagi | 61,628 | 20.1% | |
| 341 | Kosai City | Shizuoka | 57,216 | 20.1% | |
| 342 | Tsugaru City | Aomori | 28,806 | 20.1% | |
| 343 | Aioi City | Hyogo | 27,058 | 20.1% | |
| 344 | Higashikurume City | Tokyo | 116,325 | 20.0% | |
| 345 | Ito City | Shizuoka | 64,438 | 20.0% | |
| 346 | Tainai City | Niigata | 26,791 | 20.0% | |
| 347 | Okaya City | Nagano | 46,469 | 20.0% | |
| 348 | Tondabayashi City | Osaka | 105,715 | 19.9% | |
| 349 | Hakui City | Ishikawa | 19,585 | 19.9% | |
| 350 | Higashine City | Yamagata | 47,631 | 19.9% |
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.