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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.

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 Taiwa Town Miyagi 27,861 34.3%
302 Shiroishi Town Saga 21,010 34.3%
303 Shika Town Ishikawa 17,609 34.3%
304 Nishiwaga Town Iwate 4,659 34.2%
305 Toyono Town Osaka 17,804 34.0%
306 Nakayama Town Yamagata 10,455 33.9%
307 Moseushi Town Hokkaido 2,565 33.9%
308 Nagara Town Chiba 6,233 33.8%
309 Shirahama Town Wakayama 19,753 33.8%
310 Ora Town Gunma 25,558 33.8%
311 Oishida Town Yamagata 5,979 33.7%
312 Mifune Town Kumamoto 17,270 33.6%
313 Yoshioka Town Gunma 22,643 33.6%
314 Nakatonbetsu Town Hokkaido 1,472 33.5%
315 Mizumaki Town Fukuoka 27,531 33.4%
316 Kosaka Town Akita 4,421 33.4%
317 Ashoro Town Hokkaido 5,952 33.2%
318 Oi Town Kanagawa 17,426 33.1%
319 Itayanagi Town Aomori 12,198 33.1%
320 Hachijo Town Tokyo 6,838 33.0%
321 Wassamu Town Hokkaido 2,807 33.0%
322 Yuni Town Hokkaido 4,527 32.9%
323 Kin Town Okinawa 11,481 32.9%
324 Kora Town Shiga 6,410 32.8%
325 Minabe Town Wakayama 11,516 32.8%
326 Nishinoshima Town Shimane 2,495 32.7%
327 Tonosho Town Chiba 12,607 32.6%
328 Nagawa Town Nagano 5,514 32.6%
329 Ogano Town Saitama 10,061 32.6%
330 Kamikawa Town Hyogo 10,144 32.5%
331 Taga Town Shiga 7,346 32.3%
332 Godo Town Gifu 18,210 32.3%
333 Hayakawa Town Yamanashi 859 32.2%
334 Kanan Town Osaka 14,556 32.2%
335 Kumano Town Hiroshima 23,475 32.2%
336 Ogose Town Saitama 10,757 31.9%
337 Kurate Town Fukuoka 14,774 31.8%
338 Shichigahama Town Miyagi 17,553 31.7%
339 Ikaruga Town Nara 28,036 31.7%
340 Kamikawa Town Saitama 12,759 31.5%
341 Tachiarai Town Fukuoka 16,121 31.5%
342 Kawamata Town Fukushima 11,412 31.5%
343 Higashikagura Town Hokkaido 9,775 31.4%
344 Iizuna Town Nagano 10,274 31.4%
345 Wakasa Town Fukui 13,354 31.3%
346 Kuromatsunai Town Hokkaido 2,446 31.3%
347 Chikujo Town Fukuoka 16,434 31.2%
348 Toyosato Town Shiga 7,117 31.1%
349 Kaminokuni Town Hokkaido 4,133 31.1%
350 Chonan Town Chiba 7,074 31.0%

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.