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
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.