Zaisei Zukan 日本語

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.

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 Onagawa Town Miyagi 5,810 274.0%
2 Naraha Town Fukushima 6,409 172.2%
3 Kawagoe Town Mie 15,745 169.5%
4 Oi Town Fukui 7,681 165.9%
5 Futaba Town Fukushima 5,294 156.2%
6 Tomioka Town Fukushima 11,316 155.7%
7 Kamikatsu Town Tokushima 1,337 153.2%
8 Okuma Town Fukushima 9,944 140.4%
9 Tajiri Town Osaka 8,484 129.5%
10 Genkai Town Saga 4,825 123.8%
11 Kadena Town Okinawa 12,909 120.3%
12 Nakanojiyo Town Gunma 14,326 116.8%
13 Hirono Town Fukushima 4,531 115.3%
14 Soeda Town Fukuoka 8,311 114.7%
15 Ikata Town Ehime 7,764 106.0%
16 Yamamoto Town Miyagi 11,427 102.9%
17 Izumozaki Town Niigata 3,886 102.9%
18 Tsuno Town Kochi 5,184 101.6%
19 Katsura Town Tokushima 4,570 100.5%
20 Kisosaki Town Mie 5,875 99.7%
21 Yonaguni Town Okinawa 1,689 99.6%
22 Kijo Town Miyazaki 4,710 99.3%
23 Hachirogata Town Akita 5,176 98.5%
24 Yubetsu Town Hokkaido 7,901 96.5%
25 Kamiyama Town Tokushima 4,673 96.4%
26 Anan Town Nagano 3,931 96.1%
27 Oji Town Nara 23,694 95.9%
28 Shinchi Town Fukushima 7,445 94.2%
29 Obira Town Hokkaido 2,664 90.6%
30 Naganohara Town Gunma 5,082 89.7%
31 Suooshima Town Yamaguchi 13,537 89.1%
32 Sumita Town Iwate 4,681 87.8%
33 Itakura Town Gunma 13,461 87.8%
34 Mihama Town Wakayama 6,324 87.0%
35 Kusatsu Town Gunma 6,055 86.1%
36 Ide Town Kyoto 6,958 84.0%
37 Nahari Town Kochi 2,858 83.8%
38 Kitagata Town Gifu 18,568 83.1%
39 Kaiyo Town Tokushima 8,199 82.8%
40 Takinoe Town Hokkaido 2,208 82.6%
41 Kumiyama Town Kyoto 15,231 80.2%
42 Minamisanriku Town Miyagi 11,498 79.8%
43 Jinsekikogen Town Hiroshima 7,802 79.3%
44 Asagiri Town Kumamoto 14,058 79.2%
45 Takamori Town Kumamoto 5,823 77.0%
46 Inami Town Wakayama 7,636 77.0%
47 Hashikami Town Aomori 12,562 75.8%
48 Tomamae Town Hokkaido 2,666 75.1%
49 Chiyatan Town Okinawa 29,259 74.7%
50 Taketomi Town Okinawa 4,208 74.3%

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.