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 | |
|---|---|---|---|---|---|
| 351 | Yokkaichi City | Mie | 306,378 | 19.8% | |
| 352 | Nagano City | Nagano | 362,609 | 19.8% | |
| 353 | Uwajima City | Ehime | 66,981 | 19.8% | |
| 354 | Toki City | Gifu | 54,243 | 19.8% | |
| 355 | Ayabe City | Kyoto | 31,072 | 19.7% | |
| 356 | Takikawa City | Hokkaido | 36,515 | 19.7% | |
| 357 | Tsuchiura City | Ibaraki | 141,571 | 19.7% | |
| 358 | Daito City | Osaka | 115,687 | 19.6% | |
| 359 | Kashiba City | Nara | 78,324 | 19.6% | |
| 360 | Ashikaga City | Tochigi | 140,055 | 19.5% | |
| 361 | Sunagawa City | Hokkaido | 15,231 | 19.5% | |
| 362 | Chita City | Aichi | 83,017 | 19.4% | |
| 363 | Date City | Hokkaido | 31,208 | 19.4% | |
| 364 | Hatsukaichi City | Hiroshima | 115,451 | 19.4% | |
| 365 | Shijiyonawate City | Osaka | 53,749 | 19.4% | |
| 366 | Higashiomi City | Shiga | 111,349 | 19.4% | |
| 367 | Shirakawa City | Fukushima | 57,085 | 19.4% | |
| 368 | Fujimi City | Saitama | 113,404 | 19.3% | |
| 369 | Kazuno City | Akita | 27,069 | 19.3% | |
| 370 | Dazaifu City | Fukuoka | 71,566 | 19.3% | |
| 371 | Kakuda City | Miyagi | 26,469 | 19.3% | |
| 372 | Tomisato City | Chiba | 49,999 | 19.2% | |
| 373 | Saijo City | Ehime | 103,413 | 19.2% | |
| 374 | Azumino City | Nagano | 95,868 | 19.2% | |
| 375 | Tonami City | Toyama | 46,674 | 19.2% | |
| 376 | Nirasaki City | Yamanashi | 27,798 | 19.1% | |
| 377 | Chikusei City | Ibaraki | 99,804 | 19.1% | |
| 378 | Hachimantai City | Iwate | 23,179 | 19.1% | |
| 379 | Kameoka City | Kyoto | 86,209 | 19.0% | |
| 380 | Sakado City | Saitama | 99,632 | 18.9% | |
| 381 | Shiki City | Saitama | 76,153 | 18.9% | |
| 382 | Zentsuji City | Kagawa | 29,891 | 18.9% | |
| 383 | Tatebayashi City | Gunma | 73,667 | 18.8% | |
| 384 | Yufu City | Oita | 33,521 | 18.8% | |
| 385 | Hyuga City | Miyazaki | 57,847 | 18.8% | |
| 386 | Nagahama City | Shiga | 112,294 | 18.8% | |
| 387 | Moka City | Tochigi | 78,284 | 18.8% | |
| 388 | Kanonji City | Kagawa | 56,361 | 18.8% | |
| 389 | Wakayama City | Wakayama | 352,941 | 18.7% | |
| 390 | Fuefuki City | Yamanashi | 66,857 | 18.6% | |
| 391 | Aki City | Kochi | 15,555 | 18.6% | |
| 392 | Mizuho City | Gifu | 56,343 | 18.6% | |
| 393 | Kazo City | Saitama | 112,018 | 18.5% | |
| 394 | Higashiosaka City | Osaka | 477,700 | 18.4% | |
| 395 | Nanto City | Toyama | 46,071 | 18.4% | |
| 396 | Iiyama City | Nagano | 18,812 | 18.4% | |
| 397 | Moriguchi City | Osaka | 140,923 | 18.4% | |
| 398 | Nonoichi City | Ishikawa | 54,583 | 18.3% | |
| 399 | Kamakura City | Kanagawa | 174,535 | 18.3% | |
| 400 | Tsubame City | Niigata | 75,935 | 18.2% |
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.