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 | |
|---|---|---|---|---|---|
| 401 | Mashiko Town | Tochigi | 21,360 | 28.5% | |
| 402 | Noto Town | Ishikawa | 14,331 | 28.4% | |
| 403 | Onjiyuku Town | Chiba | 6,912 | 28.4% | |
| 404 | Tsunan Town | Niigata | 8,456 | 28.4% | |
| 405 | Meiwa Town | Mie | 22,630 | 28.3% | |
| 406 | Osato Town | Miyagi | 7,480 | 28.3% | |
| 407 | Nagasu Town | Kumamoto | 15,220 | 28.2% | |
| 408 | Taiji Town | Wakayama | 2,834 | 28.2% | |
| 409 | Mamurogawa Town | Yamagata | 6,481 | 28.1% | |
| 410 | Yusuhara Town | Kochi | 3,084 | 28.0% | |
| 411 | Niki Town | Hokkaido | 3,051 | 28.0% | |
| 412 | Toyotomi Town | Hokkaido | 3,515 | 28.0% | |
| 413 | Yamanobe Town | Yamagata | 13,344 | 28.0% | |
| 414 | Kotohira Town | Kagawa | 8,140 | 28.0% | |
| 415 | Kohoku Town | Saga | 9,617 | 27.9% | |
| 416 | Ichinohe Town | Iwate | 10,603 | 27.9% | |
| 417 | Minamichita Town | Aichi | 15,506 | 27.9% | |
| 418 | Yachiyo Town | Ibaraki | 21,082 | 27.8% | |
| 419 | Tsukigata Town | Hokkaido | 2,732 | 27.7% | |
| 420 | Rebun Town | Hokkaido | 2,183 | 27.7% | |
| 421 | Kokonoe Town | Oita | 8,302 | 27.6% | |
| 422 | Bandai Town | Fukushima | 3,151 | 27.6% | |
| 423 | Misasa Town | Tottori | 5,788 | 27.5% | |
| 424 | Misato Town | Saitama | 10,685 | 27.4% | |
| 425 | Shioya Town | Tochigi | 9,796 | 27.3% | |
| 426 | Minami Town | Tokushima | 5,711 | 27.3% | |
| 427 | Minamitane Town | Kagoshima | 5,196 | 27.2% | |
| 428 | Mizuho Town | Tokyo | 32,013 | 27.1% | |
| 429 | Mori Town | Shizuoka | 16,968 | 27.1% | |
| 430 | Koriyo Town | Nara | 35,020 | 27.1% | |
| 431 | Ikeda Town | Gifu | 22,461 | 27.1% | |
| 432 | Umi Town | Fukuoka | 36,878 | 27.0% | |
| 433 | Kawanishi Town | Nara | 7,986 | 26.8% | |
| 434 | Toyora Town | Hokkaido | 3,491 | 26.8% | |
| 435 | Asakawa Town | Fukushima | 5,782 | 26.8% | |
| 436 | Oirase Town | Aomori | 25,182 | 26.8% | |
| 437 | Chikuzen Town | Fukuoka | 30,805 | 26.6% | |
| 438 | Toyako Town | Hokkaido | 7,906 | 26.6% | |
| 439 | Minamiaizu Town | Fukushima | 13,349 | 26.5% | |
| 440 | Noheji Town | Aomori | 11,855 | 26.4% | |
| 441 | Isen Town | Kagoshima | 6,132 | 26.3% | |
| 442 | Mimata Town | Miyazaki | 25,684 | 26.2% | |
| 443 | Nankan Town | Kumamoto | 8,657 | 26.2% | |
| 444 | Katsuragi Town | Wakayama | 15,299 | 26.2% | |
| 445 | Sakuho Town | Nagano | 10,179 | 26.2% | |
| 446 | Taragi Town | Kumamoto | 8,321 | 26.1% | |
| 447 | Hikawa Town | Kumamoto | 10,742 | 26.1% | |
| 448 | Taiki Town | Mie | 7,227 | 26.1% | |
| 449 | Higashiura Town | Aichi | 50,029 | 26.1% | |
| 450 | Wadomari Town | Kagoshima | 5,975 | 26.0% |
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.