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.

#MunicipalityPrefecturePopulationAdjustment fund
401 Satosho Town Okayama 10,883 39.8%
402 Rausu Town Hokkaido 4,267 39.8%
403 Annaka City Gunma 53,790 39.7%
404 Rankoshi Town Hokkaido 4,501 39.7%
405 Nishiki Town Kumamoto 10,033 39.7%
406 Aridagawa Town Wakayama 24,954 39.7%
407 Kibichuo Town Okayama 10,195 39.7%
408 Aizumi Town Tokushima 35,320 39.7%
409 Atami City Shizuoka 33,290 39.3%
410 Yokoze Town Saitama 7,601 39.3%
411 Kaneyama Town Yamagata 4,691 39.2%
412 Kunneppu Town Hokkaido 4,448 39.2%
413 Kofu Town Tottori 2,479 39.2%
414 Hidaka Town Wakayama 7,953 39.2%
415 Kamiamakusa City Kumamoto 23,592 39.1%
416 Miyawaka City Fukuoka 26,092 39.0%
417 Nakagawa Village Nagano 4,620 39.0%
418 Ono City Hyogo 46,825 39.0%
419 Taishi Town Hyogo 33,414 39.0%
420 Kijimadaira Village Nagano 4,237 38.8%
421 Oguchi Town Aichi 24,004 38.7%
422 Tateshina Town Nagano 6,674 38.7%
423 Ando Town Nara 6,975 38.6%
424 Fujimi Town Nagano 14,107 38.6%
425 Ichikawamisato Town Yamanashi 14,434 38.6%
426 Matsuno Town Ehime 3,484 38.4%
427 Wakasa Town Tottori 2,671 38.3%
428 Saza Town Nagasaki 13,912 38.2%
429 Misato Town Kumamoto 8,632 38.2%
430 Arita Town Saga 18,539 38.1%
431 Amakusa City Kumamoto 71,920 38.1%
432 Yawatahama City Ehime 30,019 38.1%
433 Yamagata Village Nagano 8,486 38.0%
434 Hokuei Town Tottori 14,127 38.0%
435 Niimi City Okayama 25,939 38.0%
436 Miyoshi City Aichi 61,408 37.9%
437 Nagiso Town Nagano 3,674 37.8%
438 Kazamaura Village Aomori 1,554 37.8%
439 Mihama Town Mie 7,809 37.7%
440 Kamitonda Town Wakayama 15,683 37.7%
441 Kadogawa Town Miyazaki 16,989 37.5%
442 Kihoku Town Ehime 9,108 37.5%
443 Omaezaki City Shizuoka 29,715 37.4%
444 Motobu Town Okinawa 12,899 37.4%
445 Kawabe Town Gifu 9,761 37.2%
446 Ono Town Gifu 21,449 37.2%
447 Uenohara City Yamanashi 21,208 37.1%
448 Iwaizumi Town Iwate 7,843 37.1%
449 Kamaishi City Iwate 28,934 37.1%
450 Nishikawa Town Yamagata 4,536 37.1%

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.