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Fiscal adjustment fund ratio ranking

Prefectures · highest first · FY2024 (47)

The freely usable reserve (fiscal adjustment fund) as a percentage of standard annual revenue. Around 10–20% is considered comfortable.

All municipalitiesCitiesTokyo wardsTownsVillagesPrefectures
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
#MunicipalityPrefecturePopulationAdjustment fund
1 Osaka Prefecture Osaka 8,771,961 20.3%
2 Aichi Prefecture Aichi 7,483,755 19.2%
3 Gunma Prefecture Gunma 1,907,976 17.7%
4 Tokyo Tokyo 14,002,534 16.0%
5 Mie Prefecture Mie 1,741,266 12.9%
6 Ibaraki Prefecture Ibaraki 2,848,597 10.8%
7 Okinawa Prefecture Okinawa 1,484,081 9.9%
8 Yamanashi Prefecture Yamanashi 801,056 9.6%
9 Niigata Prefecture Niigata 2,110,754 9.5%
10 Saitama Prefecture Saitama 7,374,294 9.1%
11 Chiba Prefecture Chiba 6,311,579 8.8%
12 Shiga Prefecture Shiga 1,405,246 8.7%
13 Okayama Prefecture Okayama 1,835,478 8.7%
14 Nara Prefecture Nara 1,303,867 8.7%
15 Kochi Prefecture Kochi 664,863 8.6%
16 Nagano Prefecture Nagano 2,012,399 8.4%
17 Iwate Prefecture Iwate 1,153,900 7.9%
18 Tokushima Prefecture Tokushima 700,409 7.1%
19 Ehime Prefecture Ehime 1,296,359 7.0%
20 Shimane Prefecture Shimane 642,590 6.6%
21 Miyazaki Prefecture Miyazaki 1,048,347 6.6%
22 Fukuoka Prefecture Fukuoka 5,086,957 6.6%
23 Yamaguchi Prefecture Yamaguchi 1,292,956 6.4%
24 Saga Prefecture Saga 794,252 6.4%
25 Tochigi Prefecture Tochigi 1,904,173 6.3%
26 Kagawa Prefecture Kagawa 939,965 6.3%
27 Gifu Prefecture Gifu 1,951,292 6.1%
28 Fukushima Prefecture Fukushima 1,771,314 5.8%
29 Kanagawa Prefecture Kanagawa 9,202,559 5.5%
30 Hiroshima Prefecture Hiroshima 2,728,771 5.5%
31 Aomori Prefecture Aomori 1,185,767 5.3%
32 Ishikawa Prefecture Ishikawa 1,098,121 5.3%
33 Yamagata Prefecture Yamagata 1,012,355 5.2%
34 Akita Prefecture Akita 907,593 5.2%
35 Wakayama Prefecture Wakayama 901,193 4.7%
36 Miyagi Prefecture Miyagi 2,224,980 4.3%
37 Oita Prefecture Oita 1,102,102 4.0%
38 Fukui Prefecture Fukui 746,690 3.9%
39 Kagoshima Prefecture Kagoshima 1,558,920 3.6%
40 Hokkaido Hokkaido 5,044,825 2.6%
41 Nagasaki Prefecture Nagasaki 1,274,371 2.5%
42 Tottori Prefecture Tottori 534,003 1.8%
43 Hyogo Prefecture Hyogo 5,393,607 1.6%
44 Toyama Prefecture Toyama 1,008,536 1.2%
45 Shizuoka Prefecture Shizuoka 3,575,704 0.6%
46 Kumamoto Prefecture Kumamoto 1,716,360 0.4%
47 Kyoto Prefecture Kyoto 2,472,013 0.3%

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.