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 | |
|---|---|---|---|---|---|
| 401 | Toyonaka City | Osaka | 405,955 | 18.2% | |
| 402 | Takeo City | Saga | 46,972 | 18.2% | |
| 403 | Iwamizawa City | Hokkaido | 74,204 | 18.2% | |
| 404 | Habikino City | Osaka | 107,406 | 18.2% | |
| 405 | Iwata City | Shizuoka | 165,426 | 18.1% | |
| 406 | Hikari City | Yamaguchi | 48,015 | 18.1% | |
| 407 | Omitama City | Ibaraki | 48,482 | 18.1% | |
| 408 | Awaji City | Hyogo | 41,364 | 18.0% | |
| 409 | Tsuruga City | Fukui | 62,382 | 18.0% | |
| 410 | Nemuro City | Hokkaido | 22,468 | 17.9% | |
| 411 | Kashiwa City | Chiba | 437,634 | 17.9% | |
| 412 | Ryugasaki City | Ibaraki | 74,917 | 17.9% | |
| 413 | Fukuyama City | Hiroshima | 455,028 | 17.8% | |
| 414 | Hamura City | Tokyo | 54,126 | 17.8% | |
| 415 | Koriyama City | Fukushima | 312,433 | 17.7% | |
| 416 | Kashihara City | Nara | 118,556 | 17.7% | |
| 417 | Kamogawa City | Chiba | 30,209 | 17.7% | |
| 418 | Ayase City | Kanagawa | 83,952 | 17.7% | |
| 419 | Mino City | Osaka | 139,527 | 17.6% | |
| 420 | Hashima City | Gifu | 66,517 | 17.5% | |
| 421 | Takizawa City | Iwate | 54,413 | 17.5% | |
| 422 | Natori City | Miyagi | 79,792 | 17.5% | |
| 423 | Fuji City | Shizuoka | 246,491 | 17.4% | |
| 424 | Kuwana City | Mie | 137,978 | 17.4% | |
| 425 | Hasuda City | Saitama | 61,111 | 17.3% | |
| 426 | Imizu City | Toyama | 90,184 | 17.3% | |
| 427 | Inuyama City | Aichi | 71,334 | 17.3% | |
| 428 | Ama City | Aichi | 88,393 | 17.3% | |
| 429 | Sodegaura City | Chiba | 66,091 | 17.3% | |
| 430 | Mitaka City | Tokyo | 190,497 | 17.3% | |
| 431 | Tomigusuku City | Okinawa | 65,889 | 17.2% | |
| 432 | Tsu City | Mie | 268,388 | 17.2% | |
| 433 | Sakura City | Chiba | 169,506 | 17.2% | |
| 434 | Kanuma City | Tochigi | 92,895 | 17.2% | |
| 435 | Miyakonojo City | Miyazaki | 162,574 | 17.2% | |
| 436 | Kiryu City | Gunma | 101,185 | 17.1% | |
| 437 | Komaki City | Aichi | 149,025 | 17.0% | |
| 438 | Kodaira City | Tokyo | 196,799 | 17.0% | |
| 439 | Hirakata City | Osaka | 392,328 | 17.0% | |
| 440 | Yashio City | Saitama | 93,655 | 16.9% | |
| 441 | Chichibu City | Saitama | 57,212 | 16.9% | |
| 442 | Konan City | Aichi | 98,124 | 16.9% | |
| 443 | Nakatsu City | Oita | 81,524 | 16.8% | |
| 444 | Nishio City | Aichi | 169,528 | 16.8% | |
| 445 | Tanabe City | Wakayama | 67,316 | 16.8% | |
| 446 | Kikugawa City | Shizuoka | 47,179 | 16.8% | |
| 447 | Otsuki City | Yamanashi | 21,314 | 16.8% | |
| 448 | Tokoname City | Aichi | 58,662 | 16.7% | |
| 449 | Minamisatsuma City | Kagoshima | 31,094 | 16.7% | |
| 450 | Matsuyama City | Ehime | 496,666 | 16.7% |
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.