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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
351 Watari Town Miyagi 32,825 42.8%
352 Sojiya City Okayama 69,625 42.8%
353 Miyakojima City Okinawa 55,656 42.6%
354 Shime Town Fukuoka 46,379 42.5%
355 Manno Town Kagawa 17,116 42.5%
356 Omachi Town Saga 5,941 42.4%
357 Akaiwa City Okayama 42,490 42.3%
358 Awara City Fukui 26,306 42.3%
359 Tsunagi Town Kumamoto 4,107 42.3%
360 Ugo Town Akita 13,036 42.3%
361 Tara Town Saga 7,874 42.3%
362 Maniwa City Okayama 40,778 42.3%
363 Higashishirakawa Village Gifu 2,011 41.8%
364 Kumenan Town Okayama 4,290 41.8%
365 Shirako Town Chiba 10,376 41.7%
366 Minano Town Saitama 8,878 41.7%
367 Owase City Mie 15,524 41.5%
368 Tamaki Town Mie 15,035 41.5%
369 Kikai Town Kagoshima 6,307 41.5%
370 Misaki Town Okayama 12,538 41.5%
371 Kesennuma City Miyagi 56,300 41.5%
372 Myoko City Niigata 29,514 41.5%
373 Kosa Town Kumamoto 9,948 41.3%
374 Kagamino Town Okayama 12,017 41.3%
375 Tatsuno City Hyogo 72,271 41.3%
376 Hara Village Nagano 8,090 41.2%
377 Urausu Town Hokkaido 1,577 41.2%
378 Ohira Village Miyagi 5,539 41.2%
379 Echizen Town Fukui 19,769 41.2%
380 Urahoro Town Hokkaido 4,108 41.0%
381 Miyake Town Nara 6,422 41.0%
382 Komoro City Nagano 41,248 40.9%
383 Shodoshima Town Kagawa 13,057 40.9%
384 Takaharu Town Miyazaki 8,393 40.9%
385 Minamiechizen Town Fukui 9,448 40.8%
386 Shirosato Town Ibaraki 17,708 40.8%
387 Okushiri Town Hokkaido 2,138 40.7%
388 Bungotakada City Oita 21,748 40.6%
389 Wazuka Town Kyoto 3,377 40.5%
390 Matsumae Town Hokkaido 5,818 40.4%
391 Asago City Hyogo 27,754 40.3%
392 Suzu City Ishikawa 11,374 40.3%
393 Abira Town Hokkaido 7,214 40.3%
394 Tadaoka Town Osaka 16,317 40.1%
395 Miyada Village Nagano 8,743 40.1%
396 Settsu City Osaka 86,344 39.9%
397 Fukaura Town Aomori 6,803 39.9%
398 Kami City Kochi 24,667 39.9%
399 Nagato City Yamaguchi 30,207 39.8%
400 Matsuda Town Kanagawa 10,419 39.8%

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.