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.
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 | Shikabe Town | Hokkaido | 3,508 | 30.9% | |
| 352 | Hayashima Town | Okayama | 12,748 | 30.9% | |
| 353 | Hirono Town | Iwate | 14,739 | 30.8% | |
| 354 | Sayo Town | Hyogo | 14,727 | 30.6% | |
| 355 | Kaisei Town | Kanagawa | 18,566 | 30.5% | |
| 356 | Horokanai Town | Hokkaido | 1,222 | 30.4% | |
| 357 | Tatsuno Town | Nagano | 18,009 | 30.4% | |
| 358 | Kamimine Town | Saga | 9,870 | 30.3% | |
| 359 | Haebaru Town | Okinawa | 41,330 | 30.2% | |
| 360 | Kuriyama Town | Hokkaido | 10,653 | 30.2% | |
| 361 | Ibigawa Town | Gifu | 18,633 | 30.1% | |
| 362 | Aisho Town | Shiga | 21,042 | 30.1% | |
| 363 | Kawara Town | Fukuoka | 9,962 | 30.0% | |
| 364 | Nasu Town | Tochigi | 23,697 | 30.0% | |
| 365 | Wakuya Town | Miyagi | 14,249 | 30.0% | |
| 366 | Tokigawa Town | Saitama | 10,220 | 29.9% | |
| 367 | Kaminokawa Town | Tochigi | 30,748 | 29.9% | |
| 368 | Yanaizu Town | Fukushima | 2,841 | 29.9% | |
| 369 | Shiyonai Town | Yamagata | 19,144 | 29.8% | |
| 370 | Eiheiji Town | Fukui | 17,644 | 29.8% | |
| 371 | Gojome Town | Akita | 7,814 | 29.7% | |
| 372 | Sera Town | Hiroshima | 14,519 | 29.7% | |
| 373 | Takanabe Town | Miyazaki | 19,275 | 29.6% | |
| 374 | Kamisunagawa Town | Hokkaido | 2,360 | 29.6% | |
| 375 | Naoshima Town | Kagawa | 2,896 | 29.5% | |
| 376 | Iwami Town | Tottori | 10,769 | 29.5% | |
| 377 | Shintomi Town | Miyazaki | 16,480 | 29.5% | |
| 378 | Toyoyama Town | Aichi | 15,984 | 29.5% | |
| 379 | Sasaguri Town | Fukuoka | 31,261 | 29.5% | |
| 380 | Ishii Town | Tokushima | 24,567 | 29.4% | |
| 381 | Tokunoshima Town | Kagoshima | 9,844 | 29.4% | |
| 382 | Kenbuchi Town | Hokkaido | 2,728 | 29.4% | |
| 383 | Tamamura Town | Gunma | 35,620 | 29.4% | |
| 384 | Misato Town | Shimane | 4,034 | 29.3% | |
| 385 | Iijima Town | Nagano | 8,863 | 29.2% | |
| 386 | Samani Town | Hokkaido | 3,777 | 29.2% | |
| 387 | Furudono Town | Fukushima | 4,517 | 29.2% | |
| 388 | Bihoro Town | Hokkaido | 17,329 | 29.2% | |
| 389 | Tanagura Town | Fukushima | 12,789 | 29.1% | |
| 390 | Mishima Town | Fukushima | 1,327 | 29.0% | |
| 391 | Shari Town | Hokkaido | 10,513 | 29.0% | |
| 392 | Ikawa Town | Akita | 4,157 | 29.0% | |
| 393 | Ozu Town | Kumamoto | 36,343 | 29.0% | |
| 394 | Yuzawa Town | Niigata | 8,268 | 28.9% | |
| 395 | Asahi Town | Yamagata | 5,782 | 28.8% | |
| 396 | Kiyama Town | Saga | 17,565 | 28.8% | |
| 397 | Inawashiro Town | Fukushima | 12,552 | 28.7% | |
| 398 | Niikappu Town | Hokkaido | 5,011 | 28.7% | |
| 399 | Shimamoto Town | Osaka | 32,247 | 28.6% | |
| 400 | Shikama Town | Miyagi | 6,103 | 28.6% |
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.