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.
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 | |
|---|---|---|---|---|---|
| 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.