There are regional imbalances in long-term care insurance premiums for primary insured persons because of the difference of the distribution by age group of primary insured persons, and the distribution of income of primary insured persons. Therefore 5% of the public expenditure from the national government shall be appropriated for the adjustment of gaps of municipalities' finance of long-term care insurance. That expenditure is Adjusting Subsidies. This paper reexamines the effect of Adjusting Subsidies. This study focuses on the mechanism which the regular adjusting subsidies for each municipality is calculated through, and analyzes the participation ratio correction coefficient for the latter-stage elderly to adjust the gaps of the proportion of later elderly persons' participation. The results suggest that the proposed mechanism is adjusted the finances of long-term care insurance in accordance with the distribution by age group of primary insured persons better than the present mechanism.