noun
financial adjustment reserve fund; public finance adjustment reserve fund
A specific type of reserve fund stipulated in Japan's Local Finance Act (地方財政法), used by local governments to adjust for revenue shortfalls or extraordinary expenditures.
市は財政調整基金を取り崩して災害復旧に充てた。
The city drew on its financial adjustment reserve fund to cover disaster recovery costs.
地方財政法では、各自治体に財政調整基金の設置が義務付けられている。
The Local Finance Act requires each municipality to establish a financial adjustment reserve fund.
Compound of 財政 (finance), 調整 (adjustment), and 基金 (fund). The term is a direct translation of the concept defined in Japan's Local Finance Act.