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
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.