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
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.