Fiscal adjustment fund ratio ranking

Villages · highest first · FY2024 (183)

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

#MunicipalityPrefecturePopulationAdjustment fund
1 Aogashima Village Tokyo 160 402.4%
2 Kariwa Village Niigata 4,222 285.6%
3 Mikurajima Village Tokyo 302 261.0%
4 Tomari Village Hokkaido 1,420 226.6%
5 Toshima Village Tokyo 300 212.7%
6 Hinohara Village Tokyo 1,923 166.7%
7 Kamikoani Village Akita 1,869 153.6%
8 Kamikitayama Village Nara 421 149.6%
9 Tenryu Village Nagano 1,028 145.3%
10 Katsurao Village Fukushima 1,216 143.8%
11 Mitsue Village Nara 1,347 141.3%
12 Shimokitayama Village Nara 796 136.5%
13 Chikuhoku Village Nagano 3,976 135.3%
14 Yamanakako Village Yamanashi 5,822 132.1%
15 Kunohe Village Iwate 5,084 129.6%
16 Iitate Village Fukushima 4,506 129.3%
17 Shimojo Village Nagano 3,421 118.0%
18 Asahi Village Nagano 4,263 103.9%
19 Higashi Village Okinawa 1,701 103.9%
20 Otaki Village Nagano 640 103.5%
21 Tarama Village Okinawa 1,040 99.7%
22 Tenkawa Village Nara 1,194 99.4%
23 Tokashiki Village Okinawa 665 95.8%
24 Kozushima Village Tokyo 1,737 94.7%
25 Hinoemata Village Fukushima 484 94.6%
26 Nanmoku Village Gunma 1,427 94.6%
27 Mihara Village Kochi 1,355 92.2%
28 Higashinaruse Village Akita 2,334 90.3%
29 Shirakawa Village Gifu 1,470 89.4%
30 Yamazoe Village Nara 3,055 89.3%
31 Katashina Village Gunma 3,928 87.9%
32 Minamidaito Village Okinawa 1,227 87.7%
33 Nishimeya Village Aomori 1,210 86.2%
34 Sanagochi Village Tokushima 2,106 85.3%
35 Inakadate Village Aomori 7,239 82.5%
36 Otari Village Nagano 2,811 82.1%
37 Nosegawa Village Nara 322 82.0%
38 Showa Village Gunma 6,938 82.0%
39 Kiyokawa Village Kanagawa 2,716 81.5%
40 Ubuyama Village Kumamoto 1,361 81.4%
41 Kitaaiki Village Nagano 647 80.7%
42 Yasuoka Village Nagano 1,426 80.6%
43 Sakae Village Nagano 1,560 79.9%
44 Toyone Village Aichi 929 78.5%
45 Sagara Village Kumamoto 3,961 78.4%
46 Kitayama Village Wakayama 382 78.1%
47 Tanohata Village Iwate 2,888 77.5%
48 Yomogita Village Aomori 2,434 77.4%
49 Kurotaki Village Nara 589 77.1%
50 Tonaki Village Okinawa 291 72.5%

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.