"Hometown tax payment" has a meaning.Let's make Japan a comfortable place to live
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Initially, there was a debate about a system where hometown tax payments could only be paid to your hometown.
"Hometown tax payment" started in 2008.Residents of other regions donate to local governments, and the donors ... → Continue reading
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Furusato tax payment
Furusato tax paymentWhat is (Furusato no Uzei)?Japanで2008/(20) In the area where the disparity between rural areas and large cities is corrected and the population is declining, which started in May.Tax revenueCorresponding to decreaseLocal creationMain purposeDonationTax systemone of.To the extent stipulated by lawMunicipalitiesThe amount donated toincome tax,Resident taxからDeductionBe done.
People from rural areas grow up receiving various services such as medical care and education in rural areas, but those who grew up in rural areas by moving their place of life to the city and paying taxes at their current place of residence when they go on to school or get a job. Only the municipalities in the city will get the tax revenue from.Therefore, taxpayers can choose their own donation destinations, and each local government appeals to the people for local products and efforts that will be rewarded, so that they can pay their hometown tax. To be an opportunity to think about the ideal way ofMinistry of Internal Affairs and CommunicationsIs a system established by.
"Tax paymentAlthough it is called ", it will be paid the following year.income taxas well as the Resident taxPart of (or part of residence tax only)To any local governmentDonationIf you do, you will receive a gift of local products for the donation at your own expense of 2,000 yen, and specify how to use the donation.CrowdfundingCan be done.Donation amountFinal returnWith this system, a part of the donation is deducted by doing so, and a part of the inhabitant tax is "paid" to the desired local government. "Oldness and donationIs also called..Since taxes more than the donation amount are not deducted,Tax savingDoes not lead to.Some local governments allow the person to choose how to use the donation (child-rearing, education, culture, primary industry, commerce and industry, environmental protection, etc.).
Furusato tax payment is an expansion of the donation tax system for personal residence tax.The deduction amount for donations is basically the total amount of three deductions: "deduction from income tax", "deduction from basic inhabitant tax", and "deduction from special inhabitant tax".The deduction from income tax is "(Amount of hometown tax paid-2,000 yen) x Income tax rate, The deduction from residence tax (basic portion) is "(Hometown tax donation amount-2,000 yen) x 10%, The deduction from the residence tax (special portion) is "(Donation amount for hometown tax payment-2,000 yen) x (90% -income tax rate x 1.021)". In order to pay the hometown tax and receive a deduction from income tax and inhabitant tax, submit the "Application for Special Exceptions to Declaration of Donation Tax Credit" to the local government that paid the hometown tax.Oldness and tax payment one stop exception systemOr attach a "donation receipt certificate" to the jurisdictionTax officeIt is necessary to file a final tax return.Applicants for the Furusato Tax Payment One-Stop Exception do not have an income tax deduction and are limited to a residence tax deduction.
The legal basis for "hometown tax payment" isLocal tax lawArticle 37-2 (donation tax credit), Article 314-7 (donation tax credit) andIncome tax lawArticle 78 (donation deduction).Of these, the article on the Local Tax Law was opened in 2008 (Heisei 20).169th Diet(Ordinary Diet) On April 4, the same yearHouse of Councilors OfRejectedThroughHouse of RepresentativesIt was re-approved in Japan and was newly added by the "Law for Partial Amendment of Local Tax Law, etc." (Law No. 20 of 21) promulgated on the same day...Following this revision of the law, the system started in May of the same year..
Although it was not expected at the beginning of the system design, it is mainly in the area according to the donation amount to the donor.Specialty goodsAppears to be sent as a reward, The number of local governments appealing the contents of the gifts and collecting donations has increased.
With the establishment of the designated system for hometown tax payment (preliminary examination system), after June 2019 (the first year of Reiwa), hometown tax payments to local governments that are not subject to designation are not subject to special deductions..
Some of the "hometown tax refunds" were contrary to the purpose of the system, such as highly cashable gift certificates with a return rate of 40% or more and luxury home appliances unrelated to the region, but from June 2019, the donation amount was 6% or less. The market price was corrected to be limited to local products..
History of discussions toward the establishment
Nihon Keizai Shimbun points out tax revenue reduction and disparity in depopulated areas
2006/(18)3/16AttachedNihon Keizai ShimbunIn the evening column / crossroads article "Proposal for" Furusato Tax System "to Review Local Areas", it was pointed out that there are local governments whose tax revenues are decreasing due to depopulation and that there are disparities in tax revenues between regions. As an opportunity, Some politicians picked it up, and the discussion became more active.
In October 2006 (Heisei 18), between regionsDisparity,DepopulationAs a new concept to promote the correction of disparities for local governments suffering from a decrease in tax revenue,Nishikawa Kazumasa(Governor of Fukui Prefecture) Recommends the introduction of "hometown donation deduction"It is said that he is the inventor of the hometown tax payment.In addition, Governor NishikawaMinistry of Internal Affairs and CommunicationsHe was appointed as a member of the "Furusato Tax Payment Study Group" established by the company and made a positive statement from the standpoint of approval.
In the past, there were people who wanted to make some kind of contribution to a place other than their actual address.athlete,entertainerEven though there are many opportunities for activities in urban areas, it is a base for living because of the feelings for hometown.Resident cardIf you continue to pay resident tax to your hometown[Note 1],Yasuo TanakaThe Governor of Nagano (at that time) said, "I want to pay taxes to ambitious local governments that are focusing on home welfare even in tight finances."Prefectural office location OfNagano cityからShimoina DistrictTaifu VillageSet up inResident cardThere is a case of moving.
Announcement of establishment by Minister of Internal Affairs and Communications Yoshihide Suga
The government alsoShinzo AbeImportant issues that the Prime Minister has discussed during the presidential election period" (Yasuhisa ShiozakiChief Cabinet Secretary),2007/(19) October,2006/Inaugurated in (18)Second Abe administrationEntered the Cabinet for the first time as Minister of Internal Affairs and CommunicationsYoshii KanGeneral affairs ministerIs also called the "creator" of hometown tax payments because.. In 2021, Suga said, "My starting point is'hometown tax payment'. It costs 1000 million yen to come out from a rural area to Tokyo. After that, I will pay tax to Tokyo." We are proud to have introduced the hometown tax payment that has revitalized the local economy..
Yoshihide Suga, who established the aforementioned "Hometown Tax Study Group" in the Ministry of Internal Affairs and Communications in June 2007, said to the people around him that "I was instructed to consider hometown tax payment not a little because of Yasuo Tanaka." Is.. After consulting with Yoichi Takahashi, a bureaucrat (according to the Yoichi Takahashi channel), the establishment began in earnest.However, the opposition of bureaucrats of the Ministry of Internal Affairs and Communications was quite fierce..
However, when the discussion was started at the above-mentioned study group, it was not clear what the pros and cons were thinking. On July 2007, 7,Yoshihiro Murai(Governor of Miyagi Prefecture),Hiroshi Saito(Governor of Yamagata Prefecture),Shinji Hirai(Governor of Tottori Prefecture),Kamen Iizumi(Governor of Tokushima Prefecture),Furukawa Yasushi(Governor of Saga) jointly "oldness and tax payment systemscheme"announced.According to this, when an individual makes a donation to a "municipalities with a connection", the tax amount will be deducted from the income tax and the inhabitant tax up to the amount equivalent to 1% of the inhabitant tax of the previous year. Although the name is "tax payment," it formally adopts a combination method of "donation" and "tax credit," which is similar to institutionalized hometown tax payment. In October 2007, the study group reportedSummarized.
Hometown tax payment system started
Due to the revision of the Local Tax Law, etc. in April 2008, the "hometown tax payment" system started in May of the same year.。2009（平成21）年2月末時点では、寄付金額最多は高額寄付があった栃木県の2億2,400万円、2位が岡山県の1億800万円であった。ふるさと納税件数では鹿児島県が最多の788件、福井県475件、大阪府446件であった.
Pros and cons and pros and cons
In the opinion of the mayor of the municipality, who is the head of the local administration, the mayor of the municipality, who is suffering from a decrease in tax revenue and a chronic budget deficit due to the small population due to regional disparities and depopulation, welcomes and agrees. While there are many opinions, there are many oppositions and cautious opinions from municipalities in metropolises that have tax revenues due to the large population at the moment..
Successful expansion of sales channels, specialty products, attractive depopulated areas
In the poor local governments, the tax revenues increased by the hometown tax payments have improved social security for the residents, and the employment of reward goods producers has increased to meet the increasing demand.As for the issue of return rate and product return outside the region, the upper limit of 2019% or less nationwide was enforced in 30, so the place where the return product itself was returning the specialty product in the region was before 2020 in all local governments. The total amount of donations has recovered to the level of the fiscal year.On the other hand, in urban areas, we have been engaged in competition for the hometown tax payment system, and when we have put a stop to the local specialties, we are divided into places where sales decline increases without being able to catalog attractive specialties... The number of tax payments in 2019 was 2,333, and the amount of hometown tax payments received was 6,077 yen. In 4,875, there were 3,878 cases, and the amount of hometown tax payments received was 1,000 yen.The amount received was 2020% year-on-year, and the number of cases received was 3,488% year-on-year..
Hometown tax payment ranking by prefecture / local government
2020年度の都道府県別ふるさと納税額が最多は北海道で975.1億円、2位は鹿児島県で398.2億円。3位は宮崎県（365.4億円）、福岡県（364.9億円）、山形県（347.2億円）の順となっている。一方、もっともふるさと納税額が少ないのは47位の徳島県で15.1億円、46位は富山県、45位は山口県（23.0億円）、44位は奈良県（23.7億円）、43位は栃木県（33.2億円）となっている.. Miyazaki Prefecture is the number one hometown tax receipt by local government in 2020Miyakonojo City135 yen, second place is HokkaidoMonbetsu133 yen, second place is HokkaidoNemuro125 yen, second place is HokkaidoShiranuka Town97 yen, 3,664th place is Miyazaki prefectureTsunomachi82 yen, 6,849th place is Yamanashi prefectureFujiyoshida58 million yen, 3,124th place is Yamagata prefectureSagae City56 yen, 7,584th place is Hyogo prefectureSumoto53 yen, 9,823th place is Hyogo prefectureKasai City53 yen, 3,751th place is Shizuoka prefectureYaizu City52 million yen.
Merits and opinion
- Taxpayers can choose how to use the tax, although it is part of the tax payment amount.
- Even if you grow up and leave your hometown, you can contribute to the area.
- In rural areas, even if you pay taxes on education up to adults, you will move to another area when you get a job (= you will be able to pay taxes), so there are voices saying that you can not pay for the tax you poured. There is (a supportive opinion that the tax spent on education is regarded as "upfront investment" and the intention is to recover it).
- MunicipalitiesThe rewards provided by theSpecialty goodsHas been adopted and is sluggishLocal economy(Ibaraki Prefecture, which has a factory in the area)Hitachi City OfHITACHIHome appliances, Osaka PrefectureMisaki Town OfsharpHome appliances, etc.Providing home appliances from major manufacturers has led to job creation at regional factories).
- It is easy to design and reconfigure the system because it is part of the "donation tax system" rather than the strict "tax payment".
- Since it is a donation rather than a tax payment, some local governments offer a privilege when a certain amount of money is donated. As an example of the privilege, donation of special products (as an example when the address of the donor is outside the area, Nara Prefecture[Note 2], Hagi City, Yamaguchi Prefecture, Nagato City, the same prefectureSuch. Similarly, as an example regardless of address, Gotsu City, Shimane Prefecture, Etc., as well as cases of presenting works that are associated with the region (Miyashiro Town, Saitama Prefecture), Kurayoshi City, Tottori PrefectureEtc.)
- The return rate of return items was 30%, and only those within the region were set, but it has been revised and tightened since 2019 due to some local governments not observing the rules.Since then, due to fair competition, there is no longer an excessive concentration on some local governments..
- Revitalization of depopulated areas with specialty products that were buried as they are.In local governments in depopulated areas, which actually have local products, local traditional crafts and agriculture and fisheries are revitalized and become local due to the expansion of nationwide sales channels to traditional industries, the rise in popularity and demand due to attention. Benefiting from hometown tax payment system such as regular employment and expansion of thick social security.
- Compared to municipalities, prefectures are less likely to have an attachment as a hometown, and it may be difficult to collect donations. In addition, the deduction is also applicable to the side that did not make a donation, so there is a risk that the deduction amount will increase (for example, if you make a donation to the municipality, the prefectural tax not making the donation will also be deducted). ..
- Heisei 19 year (2007 year)Governor of Tokyo, whose tax revenue is expected to decreaseShintaro Ishihara"What makes" hometown "is not decided by law, and it is extremely strange to pay with residence tax. It is nonsense as a tax system."
- In the municipality where the taxpayer (donor) resides, 25% of the hometown tax payment will be reduced (75% will be covered by local allocation tax)..
- Government Tax System Investigation CommitteeServe as a memberHitotsubashi University OfMasamitsu SatoThe professor pointed out that the hometown tax payment system as of July 2017 "is focused on reward items, and donations are not made to local governments that need financial resources.".
Movement after introduction
- NagasakiHirado CityAnnounced that the donation application amount in FY2014 under the Furusato tax payment system exceeded 10 billion yen. It is said to have exceeded 10 billion yen for the first time in local governments nationwide.
- MieIga CityAnnounced that it had donated 1,500 million yen in the "City Hometown Support Donation".
- TochigiTochigi CityThen, in December 2014, the total amount of donations this year reached about 12 million yen, which is more than seven times the amount of last year. It is said that many people want the locally produced strawberry "Tochiotome".
- OsakaIzumisanoIn FY2017, the amount of oldness and tax payments received exceeded 100 billion yen for the first time in Japan. In fiscal 2018, we collected about 497 billion yen.
Movement over rewards
- Local governments have also begun to use the donations from the oldness and tax payments for crime prevention and restoration for temples and shrines.
- DMM.comWas established on February 2015, 2 as "DMM Hometown Tax Payment"Kameyama KeijiIshikawa Prefecture, the birthplace ofKaga CityWe donated 50% of the donated amount as "DMM money" that can be used in the DMM service to the donors, and as of February 2, there were 28 donations, totaling 1,700 donations. It exceeded 5,300 yen. Many of the donors are DMM online game players.. Initially planned to be implemented by the end of March of the same year, but ended on March 3 at the discretion of the city.
- MieNabariFrom April 2016, 4, as a gift of oldness and tax payment,BeetleIs the largest species in the worldHercules beetleWas introduced,昆虫It became a hot topic among maniacs, and it was out of stock on the 6th of the same month, just 7 days later, and the production of aquaculture companies could not keep up.The city is confused that it was not well-recognized.
- MieTobaとShima city ThepearlThe pearl products were used as a return item for the production of ``, but in April 2017, the Ministry of Internal Affairs and Communications said,Jewelry goodsThe exclusion was requested. The local isLocal industryでSeafoodI tried to persuade the Ministry of Internal Affairs and Communications to discontinue handling of pearl products in November 2017... Since then, donations from both cities have dropped significantly... With the revision of the local tax system in 2019, both were revived and the donation amount recovered..
- In April 2021, the Ministry of Internal Affairs and Communications generated electricity within the local government.ElectricalFor the 9 cities and towns that had set as a giftPower company Ofpower lineAs long as it is supplied through electricity, it is inevitable that it will be mixed with electricity from other places, so we have notified that it cannot be said to be a local product.In response to this, each city and town excluded electricity from the gifts (OsakaIzumisano,FukushimaNaraha Town,AichiToyota City,GunmaNakanojo TownSuch).
- 2016 returnRiceAchievements areYamagataIs the top about 1 tons (from the Ministry of Agriculture, Forestry and Fisheries report)
|Name of prefectures||Brown rice ton||share||Main brands|
|Saga||1,102||4.7%||From Sagami/Dream Drop|
Legal interpretation and administrative guidance
- For donation by oldness and tax payment,Real estateThe provision of a free gift transfer toLocal tax lawIt is pointed out that it violates. As an example, KyotoMiyazu CityThen, for donors of 1,000 million yen or moreCity landWas decided to be transferred free of charge, and the recruitment was started,Ministry of Internal Affairs and CommunicationsViolated by the law, pointed out.
- In Gunma prefecture, the vouchers given to the donors in honor of hometown tax payment,Internet auctionThere are many cases of resale in Japan, etc., and the Ministry of Internal Affairs and Communications says that it does not fit the purpose of the system and resells it to the prefecture.OrdinanceIt is required to implement measures to prevent resale, such as prohibition at.
- It is also possible to pay hometown tax to the municipalities where you live as of 2017...In this case as well, the tax incentives will not change.However, since the substance of hometown tax payment is "donations and corresponding deductions", politicians cannot pay hometown tax to their constituencies.Public office election lawThere is a risk of violating the “prohibition of specific donations” (Article 199). June 2017, Hyogo PrefectureYabu CityThis is the case where a member of the city council paid the hometown tax to Yabu City (the city council subsequently withdrew the tax payment)..
- KagoshimaShibushi CityHowever, systematic access to the reward items page prepared by the city, which is posted on the major site "Furusato Choice" that introduces the reward items of each local government, was found.At the site, each municipalityPage browsing (PV) Each of the number and user's favorite return itemsRankingHas also been announced, but since April 2016, the city has been working with city officials.manualAfter distributing, dailyMorning assemblyHe said, "Let's see the hometown choice page."As a result, the city's reward item introduction page recorded the number one PV number for three consecutive months from May to July of the same year and was "inducted into the Hall of Fame", and the city also prepared it in the favorite reward item ranking.Wagyu beef,AquacultureeelRanked high.The actual amount of donations to the city also recorded about 2016 billion yen in FY22, and it is said that it has risen to the 5,000th place in the whole country.Regarding the reason for the systematic access, the city's tax payment promotion office manager explained, "It was to make people aware of the importance of hometown tax payment."Yuru Chara Grand PrixIt's like calling a local character to vote.If there was no tax payment, the financial resources would be tight, and all the agencies would work together. "In addition, it is said that the city canceled the instruction of the act on November 1, 2017 (Heisei 29), about one and a half years after the start of the organized access act, saying that it "may give misunderstandings to users".On the other hand, the Trust Bank, which operates "Furusato Choice," commented that "information that was intentionally manipulated is not information that we want to convey to donors. We will call attention to local governments in the future.".
- Sendai cityは2018年（平成30年）1月24日、確定申告不要の「ワンストップ特例制度」を2017年（平成29年）度中に利用して他の地方自治体に「ふるさと納税」を行った仙台市民のうち271人に係る個人住民税（市・県民税）について、総額で394万2,700円少なく課税してしまっていたことを明らかにした。同市の説明によると、この271人分についてはいずれも住所や金額などを訂正する必要が生じていたが、訂正前の旧情報を削除せずに二重計上、寄附金額を合算して控除額を計算していた。同市では該当者に対し、同月下旬に正確な税額通知書を送付すると表明した.
- Chiba市 原 市Is required for tax credit for 2018 donors from 30 local governments nationwide who paid their hometown tax to the city on June 6, 12 using the "one-stop special system". It was revealed that the treatment had not been done.It was discovered on the 88th and 125th of the same month that the donors pointed out that they were "not deducted" because the city officials who handle the system forgot to process the confirmed input that should be done after confirming payment.In total, about 7 million yen of residence tax was not deducted.The city explained the contents and apologized to the donor by telephone, and then announced that he would request the local government of the donor to process the residence tax deduction again..
- Osaka OfHirakataWas prepared as a gift in return for "oldness and tax payment" on March 2018, 30 (A3 rank)Japanese beefBut, in reality, it is lower than thatbeefRevealed that they had shipped. I applied for the return itemKanto regionA resident pointed out that "it is not delicious. It may not be A5" to the city on January 1 of the same year, and a survey revealed that it was shipping A22 rank products.The reward item was provided by a company called "Tsunezune," which runs a steak restaurant in the same city, and started offering it in 4 (Heisei 2016).[Note 3]..After that, it was discovered that low-ranked meat was mixed in the A2015 rank Japanese beef that the company sold on the mail order site from November 27 to January 11, and it is operated by the company. It also turned out that most of the meat offered as "cow" at the restaurant was actually that of a bull.The company admits that it neglected to confirm the meat procured from the vendor.Hirakata City has excluded the company from designation as a reward goods trader since 2018, and Osaka Prefecture also responded to a series of scandals against the company on September 1, 5.Freebie display methodIssued a measure order to prevent recurrence based on.
- SagaSanyo-gun OfMiyaki TownAs a reward for "hometown tax payment" toChain sale transaction(MLM) Is sold by a Japanese corporation of an American company suspected of performingAroma oilAround the beginning of September 2018 (Heisei 30), it was found from the indication of the townspeople of the town that a device to diffuse the scent of oil was set.The gift was adopted in July of the same year after receiving a proposal from a general incorporated association located in the town and one of the contractors for the gift business.By August of the same year, seven applications had been submitted and shipped.Shortly after being hired, the townspeople pointed out that they had requested that they stop posting on the external "Hometown Tax" site, but they remained posted on some sites.In the town, 9 to 7 items are provided as rewards from about 8 companies in the town, and the amount of "hometown tax payment" received in 7 (Heisei 80) is 600 billion yen (700 nationwide), which is about 2017 times the previous year. Place) was recorded.The town admitted that "there was a lot of gifts, but the check was not so easy", and that the gifts were "inappropriate because they could be misleading" until September 29th of the same year. In addition to discontinuing the handling, the general incorporated association that proposed the reward item will be warned in writing, and other companies that provide the reward item to the town will be informed of the thorough confirmation..
- 2020/3/3,Kochi PrefectureNahari TownThe chief of the "Regional Revitalization Division" in charge of hometown tax payment, assistant chief, and president of a fish processing company are arrested.Suspect illegally moved the chief's son's resident card out of townElectromagnetic notarized original misrepresentation・It is doubtful that they will be in service, but regarding the oldness and tax paymentbriberyAn investigation was conducted with a view to suspecting charges...At a later date, it was also discovered that the arrested officials had prepared false documents that adjusted the price of the gifts and submitted them to the country..Kochi Prosecutor's OfficeClosed the investigation on August 2020, 8, prosecuting the person concerned for bribery charges. The total amount of bribes was about 14 million yen.
- LawyerUntil December 2015Mayor of OsakaAfter servingPoliticsRetiredTohashi HashishitaWas in the middle of May 2016, the year following the retirement of the political world.twitterThen, from the end of April of the same year to May,Weekly BunshunIt was discovered from a series of reports byGovernor of Tokyo(at that time)·Yoichi MasuzoebyPolitical fundsRegarding suspicion of misappropriation,Set moxibustion"The best way is to pay your hometown tax," he said to the citizens of Tokyo.Kumamoto earthquakeHometown should pay tax in the disaster area. Move the tax of Tokyo residents to the disaster area! ". In the meantime, the Kumamoto earthquake occurred about half a month before the release of "Weekly Bunharu" that reported this suspicion, killing 267 people (including death related to the earthquake) and the largest in Kumamoto prefecture alone. Over 18ShelterI was forced to live.Regarding the alleged misappropriation of political funds by Masuzoe, in addition to the above-mentioned Hashimoto, the formerProsecutorAt the lawyerNobuo GoharaIn his blog, he said, "Honestly, there is resistance to paying inhabitants tax to Tokyo where such a person acts as a governor. We want to make the best use of "oldness and tax payments" and minimize tax payments to Tokyo."entertainerFrom betweenIjuin Hikari radioAnd againMitsuyo OtaOn their own Twitter, calling for "protests against the Governor of Tokyo" through their hometown tax payments[Note 4].
- SagaKamimineParliamentOn December 2016, 28 (Heisei 12), the town council said that the town's finances had improved thanks to the "hometown tax payment".MemberA bill to increase the amount of "cost compensation"IndependentWhen a member of the Diet submitted it, more than 100 complaints such as "I didn't donate for the compensation of the member" and "Return the donation" were received from the donors due to "hometown tax payment" to the town by telephone or email. In response to the request, the member who submitted the bill himself withdrew it on the 16th of the same month when the bill was scheduled to be voted on.[Note 5]..In 2007 (Heisei 19), due to financial difficulties, the town stopped paying 1 yen per day as transportation expenses, which was paid to members who attended the plenary session and committees of the town council. ..After that, in 2,000 (Heisei 2009), the payment was resumed at 21 yen, which is half the price at the time of the suspension of payment.The above-mentioned bill to increase the amount of payment was to return to the same amount of 1,000 yen as when the payment was stopped because the town's finances improved.In response to the situation, the town commented, "The tax revenue of the hometown tax payment has a fixed purpose and will not be used for cost compensation.".
- In Saga小 城市A staff member who was the chief of the Commerce, Industry and Tourism Division forged a document about the registration of the change of officers of the Ogi City Tourism Association, an affiliated organization of the city, which he also served as the secretary general. Abusing the resulting deficit as a section chief in the cityPublic moneyOn November 2017, 29 (Heisei 11), he was suspended from work for 2 months, etc., and retired on request within the same day.[Note 6]。当該職員は副課長時代に「ふるさと納税」に着目、その副課長時代の最中だった2014年（平成26年）5月ごろより外部「ふるさと納税」サイトと契約するなどして本格的に取り組みを開始した。その結果、取り組み前の2013年（平成25年）には88万円だった「ふるさと納税」寄付受入額が、2014年には5億1,196万円、翌2015年（平成27年）には14億8,449万円に急増した[Note 7].. When he was promoted to section chief in April 2015 and also served as the secretary general of the tourism association, he will use the same increase in the amount of donations received for "hometown tax payment" as a reward for the city tourism association. He tried to proceed with the idea of establishing a new organization for the purpose of promoting industry, but in the process, he seems to have been involved in forgery of documents.This establishment concept was virtually shelved at the city tourism association meeting held in early November 4 after the staff concerned discovered the misconduct, but regarding the "hometown tax payment" for the city that was the basis of this establishment concept. , In December 2017 (Heisei 11), the year after this meeting was held, in Fukuoka cityAntenna food shop"Cow tail" opened and prepared by the cityOgi Yokan,Ariake seaweedWe displayed gifts such as "Hometown tax payment" and provided guidance on how to proceed.[Note 8]..However, immediately after the opening, a total of about 6 yen was applied for donations at the store, but after May 20, there were no donation applications at the store, and as of the end of March 2017 (Heisei 5). Closed[Note 9]..In addition, the City Tourism Association has been in the association because of the increase in the outsourcing cost for return goods due to the rapid increase in the amount of "hometown tax payment" received in the city since 2014.Corporate tax,consumption taxAccounting treatment such as is prolonged, and as a result, payment of corporate tax and consumption tax is not in timeDelinquent taxIt became clear on November 2015, 3 that he had been charged (83 yen in total for the three years up to 3,100)..
- OsakaTakatsukiThen,Kansai Shogi Hall OsakaFukushimaIn order to bear a part of the cost required for the relocation as it moves from2021/7Started soliciting donations from.At that time, Takatsuki City will be the centerpiece of the gifts for donors of 300 million yen or more.Japan Shogi FederationSpecified byPlayerWe have prepared a "premium guidance game" where you can choose a partner from among them and receive guidance.However, at this point, the Kansai Shogi Kaikan is located outside Takatsuki City, and making it the venue for the game is the standard for rewards stipulated by the government, "services provided within the area of the local government." It was judged to be contrary, and "Premium Guidance Game" was excluded from the reward items..
Competition for rewards
Oldness and tax payment started for the purpose of regional activation.. However, it became a problem that excessive rewards and rewards unrelated to local products did not fit the purpose of the system..
The Ministry of Internal Affairs and Communications issued a notice in the name of the Minister of Internal Affairs and Communications in spring 2017 and spring 2018 to reduce the amount of donations to 3% or less of the donations and to make them local products in order to rectify the competition for rewards...This notice is not enforceable, and as of September 2018, 9, 1 municipalities (3%) have sent more than 246% of donations in return, of which 13.8 have no intention of reviewing or The time was undecided.
Apart from this, Saitama PrefectureTokorozawaThen, from April 2017, it announced that it will stop sending rewards to the donors of the hometown tax payment. Mayor'sMasato FujimotoCriticized the reward competition, saying, "The purpose is to get rewards.".
Amendment of local product limited / excessive return rate product ban
Amended local tax law
In September 2018, the Ministry of Internal Affairs and Communications said that it would consider revising the municipality that is sending excessive gifts as a hometown tax exemption system so that tax deductions will not be received, and after discussions in the ruling party taxation, It showed a policy of submitting a revised tax bill to the ordinary Diet session in 9.. This amendment is March 2019, 3,198th DietWas approved by.
Under the new system under the revised Local Tax Law, returnables are limited to 3% or less of local products and donations, and 5% or less of the total amount of expenses and fees including intermediary site fees and shipping fees. The target municipality will be designated by the Minister of Internal Affairs and Communications and the amended law will come into effect in 20196/1The following local governments (Tokyo and 1 city and 3 towns) were excluded from the hometown tax payment.
|Name of prefectures||City name||Exclusion reason|
|Tokyo||We did not apply for participation because we were against the new system.|
|Shizuoka||Oyama Town||Because some of the reward items did not correspond to local products.|
|Osaka||Izumisano||In return goodsOnline shopping company,Travel club Ofa gift cardBecause I collected a huge donation in.|
In addition, the following 43 municipalities are subject to the period for hometown tax payment by the Ministry of Internal Affairs and Communications in the same year.9/30Has been10/1Announced that it must be certified by the time.. The Ministry of Internal Affairs and Communications announced that it will be able to participate even after October if there are improvements in rewards in September of the same year.
The local governments that have been revoked after the revised Local Tax Law came into effect are as follows. (Disposal period is 2 years from the cancellation date)
|Name of prefectures||City name||Designated cancellation date||the reason|
|Kochi||Nahari Town||2020/7/23||30% violation of rewards|
Lawsuit between the country and Izumisano City
Proceedings over exemption from hometown tax system
In May 2019, the Ministry of Internal Affairs and Communications decided to exclude four municipalities including Izumisano City from the new system because it collected a large amount of donations for excessive rewards that deviated from the purpose of the system..
Izumisano City disapproves of national decision in June 2019National and Local Dispute Resolution CommitteeFiled for examination.. In September 2019, the Committee for Settling National Disputes recommended that the Ministry of Internal Affairs and Communications reconsider the possibility of violating the revised Local Tax Law... However, the Ministry of Internal Affairs and Communications decided to continue exclusion in October 2019.
Izumisano City disapproves of national decision in June 2019Osaka High CourtFiled a lawsuit seeking cancellation of the decision[Note 10].. On January 2020, 1, the Osaka High Court sentenced to a dismissal of Izumisano's complaint.
In February 2020, Izumisano City appealed to the Supreme Court.. On June 2020, 6, the Supreme Court reversed the Osaka High Court's ruling and canceled the Izumisano City's exclusion from the new system.
The Ministry of Internal Affairs and Communications excluded 1 city and 2 towns including Koya and Miyaki towns for the same reason as Izumisano city on July 2020, 7, and Oyama town excluded for another reason on July 3. Allowed to return to the new system.
Proceedings over reduction of special allocation tax
There is also a lawsuit between Izumisano City and the national government seeking to cancel the decision of the country that drastically reduced the special allocation tax of Izumisano City because of the large amount of donation income from the hometown tax payment..
On March 2022, 3, the Osaka District Court ordered the decision to reduce the national allocation tax to be revoked as illegal..
Unexpected use and impact
Donations and unexpected expenses to the disaster-stricken areas
On March 2011, 23, it was hit by a wide range of eastern and northern Japan, mainly in the three Tohoku prefectures of Iwate, Miyagi, and Fukushima prefectures.Great East Japan Earthquakeに際しては、発災から約2か月後の時点で、前記東北3県に対してだけでも、前年〔2010年（平成22年）〕の全国寄付総額の6倍以上にあたる400億円超が当制度を通じて送られた。これに加え、発災から1年あまり経過した2012年（平成24年）5月下旬には、長野県KaruizawaMale townspeopleJapanese Red Cross SocietyAnd self-acquired for multiple local governments affected by the Great East Japan EarthquakeGain on transfer of sharesIt became clear that about 7 million yen was donated as "hometown tax payment".
As mentioned aboveDonation・ It was not expected that this system would be used to send support money at the beginning of the system, but nowadays it is widely recognized, and on sites that specialize in hometown tax payment, there is a section specializing in disaster relief money. It has become so special.
In addition, for the purpose of reducing the administrative burden on local governments in the disaster area and devote efforts to responding to the victims.sister cityIn some cases, other local governments that are connected to the disaster area will take over the support fund administration for this system..
On the other hand, as a result of sending a large amount of support money through this system, a large amount of deductions and refunds will be generated by filing a final tax return, and as a result,Situations where the local government where the donor resides is forced to spend unexpectedlyIs developing into..In particular, with regard to the donations made by the residents of Karuizawa Town through this system, which amount to 1 million units, about XNUMX million yen has already been paid as a prefectural tax from the gain on the transfer of shares.Tax withholdingBecause it was done, by tax returnResident taxWe will get a refund of 7,870 million yen (prefectural tax and townsman tax). As a result, even if the burden of Nagano prefecture (3,170 million yen as "prefectural tax collection handling cost") is deducted in this town, it will be about 4,700 million yen. I was forced to take out and bear the yen. In this situation, the mayor, through Nagano Prefecture,Local allocation taxShowed the idea of seeking allowance by (special allocation tax).
2012 (Heisei 24)Governor of TokyoShintaro Ishihara,尖 閣 諸島For individuals who own land ofTokyoAnnounced a policy to purchase land and called for donations to fund the purchase (Tokyo Senkaku Islands donation). This allowsTokyo Metropolitan GovernmentAbout 14 billion yen was raised in Japan, but this was also called "hometown tax payment to Tokyo", and by filing a final tax return the following year, "Donation deductionIt was possible to receive.
In 2018 (Heisei 30), Hyogo prefectureGangsterToward the removal of the office, we have announced a policy to collect 500 million yen in removal funds by paying hometown tax...In addition, there is almost the same policy in Fukuoka Prefecture..
Oldness and actual tax payment amount
|Donation year||Applicant||Donation amount||Deduction year||Resident tax deduction|
No need to file tax returnsEmployment incomeIt was necessary for taxpayers to file a tax return in order to use this system, but from April 2015, 4, ``Oldness and tax payment one stop exception systemWas founded.
If the hometown tax is paid by 2,000 groups or less by salaried workers who do not need to file a tax return (such as salaried workers with an annual income of 400 million yen or less and pensioners with an annual income of 5 million yen or less), apply to each local government for an application regarding the application of special exceptions. On condition that you submit it, you can receive a donation tax credit for residence tax without filing a final tax return.In this case, the income tax donation deduction is not available, and the entire amount of the deduction including that amount is received in the form of a reduction in the inhabitant tax for the following year.However, this exception does not apply if you file a tax return with other requirements or if you donate to more than 5 local governments.
In addition, the return goods of hometown tax paymentIncome tax lawNot stipulated in tax exemption,Temporary income(From a corporationGift) Is taxable.However, there is a special deduction of up to 50 yen for temporary income, and no tax will be incurred if it is within that range.
Corporate version oldness and tax payment
The official name is "Regional Revitalization Support Tax System", which means that the tax burden is reduced when companies donate to local governments.From April 2016, 28 (Heisei 4) to March 20, 2020 (Reiwa 2), certain companies carry out "towns, people, and work" by certified local governments under the Regional Revitalization Law. If you donate to the "Creation Donation Utilization Project", in addition to the current donation deduction system, 3% of the donation amount will be tax deducted (Corporate business tax,Corporate resident tax,Corporate tax) Will be.2020/4/1Than2025/3/31Has been extended for 5 years to raise the tax credit ratio from 30% to 60% and simplify the certification procedure..2020/7/31, Ministry of Internal Affairs and Communications announces "corporate version hometown tax payment (temporary staffing type)"..The lower limit of the donation amount is set to 10 yen, which is a low amount for companies to donate.Therefore, it is easy to use even for small and medium-sized enterprises and can steadily benefit from tax credits.
Local governments need to properly implement and manage the project so that the donation amount does not exceed the project cost.
|Item||Before revision||After revision|
|Tax credit (corporateBusiness tax）||1% of donation||2% of donation|
|Tax credit (corporatePrefectural tax）||2.9% of donated amount||5.7% of donated amount|
|Tax credit (corporateMunicipal tax）||17.1% of the donated amount||34.3% of the donated amount|
|Tax credit (Corporate tax）||If the corporate inhabitant tax does not reach 2%, the balance.However, up to 1% of the donation amount||If the corporate inhabitant tax does not reach 4%, the balance.However, up to 1% of the donation amount|
|Tax credit (total)||XNUM X rate||XNUM X rate|
|Town, person, work creationDonation utilization business||Businesses with certain subsidies are not covered||Businesses with certain subsidies are also covered|
|Certification procedure||Individual business certification||Comprehensive business certification by simplifying certification procedures|
(Example) It is not necessary to describe the project cost.
|Period of donation||Expandable period of donation|
- ^ Shogi playerMt. Ooyama YasuharuIs living in TokyoOkayamaKurashikiWas said to have paid the residence tax to.
- ^ According to the governor's interview, the privilege is "luxury"MediaIt is said that we received coverage about oldness and tax payment from.
- ^ The problem wasHirakata"A5 rank"Japanese beef"of"ChateaubriandCourse "and"sirloinsteakCourse”. According to the city, by mistake, A2018 was sent to 30 donors (including the one who complained) within the period from January 1 to 14, 26. He said that he had sent the beef of the rank.The provided "Tsunezune" explained that "I made a mistake while packing many products during the busy season," and later retransmitted the legitimate product to the relevant donor..
- ^ Released on April 2016, 28 (Heisei 4)Weekly Bunshun In May 2016th, 5th, 5, Golden Week Extra Large Issue,MasuzoeGovernor of Tokyo(At the timePolitical fundsHad already begun reporting on the alleged misappropriation.
- ^ Prior to the submission of the bill, there was no prior consultation with the executive office, and Mayor Kamine and Yuhei Takehiro expressed discomfort, saying, "I have water in my ears. I wanted you to discuss it in advance." It should be noted that forty days or more are required for the submission of the bill from the local newspaper on December 2016, 28 until the mayor Takehiro makes a related statement on December 12, 13. Complaints have been sent.
- ^ The “Ogi City Tourism Association Secretary General,” who also held a post, was dismissed from the association at the end of September 2017..
- ^ According to the "Hometown Tax Payment" receipt amount ranking announced by the Ministry of Internal Affairs and Communications, it was ranked 2014th in 26 (Heisei 8) and 2015th in 27 (Heisei 16)..
- ^ ThisAntenna food shopRegarding the "gyu no tail," the said staff were promoting the installation while the city's Commerce and Industry Tourism Division Manager and Tourism Association Secretariat Director were in office..
- ^ Until the closing of the antenna food shop "Ushio", the actual operation was outsourced to a local advertising agency, but together with tenant fees and personnel expenses etc. It was said that he had paid to the agency. And about the fact that this shop was closed down about one year and three months after the opening, among the people related to the Ogi City Tourism Association, the staff who also served as the secretary general of the association was initially promoting the installation. Voiced that there was a lack of outlook.
- ^ The High Court is the first instance for cases filed with the National Dispute Resolution Committee under the Local Autonomy Law.
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- ^ a b c d e f Municipalities with over 3% of return items Asahi Shimbun, September 2018, 9.
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- ^ About donation that utilized oldness and tax payment system Archived August 2011, 9, at the Wayback Machine.-Kurayoshi City (October 2010, 10, browsed November 22, 11)
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- ^ Nihon Keizai Shimbun 2017/07/05, 3p
- ^ A large number of applications for "KanColle" admiral and "Touken Ranbu" god of worship! "DMM oldness and tax payment" February donation exceeds 2 million yen!
- ^ ITmedia News “DMM Hometown Tax Payment” Aborted “DMM Hometown Tax Payment” Can Be Received Half of “DMM Money” Donated
- ^ Mie Nabari City Kabuto Large Fever Catch the hearts of adults Full of oldness and tax payments Mainichi Newspaper March 2016, 4
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- ^ INC, SANKEI DIGITAL. “Furusato tax payment "Pearl" refund cancellation request from the Ministry of Internal Affairs and Communications for "jewelry and high asset" again Shima city, Toba city, Mie prefecture”(Japanese). Sankei WEST. 2019/5/24Browse.
- ^ "XNUMX million yen reduction if you stop pearls Furusato tax payment, mayor's grudge: Asahi Shimbun Digital”(Japanese). Asahi Shimbun digital. 2019/5/24Browse.
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- ^ "Yamagata Prefecture, which has "Haenuki" and "Shiyahime", is the best in terms of the amount of "rice" shipped as a hometown tax.”(Japanese). Senior guide. 2019/12/24Browse.
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- ^ Hometown tax payment voucher resale measures, prohibited by ordinance Archived August 2016, 3, at the Wayback Machine. Yomiuri Shimbun March 2016, 3
- ^ However, due to the notification of the Prime Minister, some local governments have stopped sending the rewards.
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- ^ Tomoya Nozaki; Mayuri Ito (November 2017, 11). "Hometown tax payment site, let staff read it and rank Shibushi City at the top". Asahi Shimbun 2018/8/22Browse.
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- ^ a b "Osaka and Hirakata City incorrectly sent hometown tax refund items, but Japanese black beef A5 should be A4... "Not delicious" pointed out. Sankei Shimbun(July 2018, 3) 2018/9/20Browse.
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- ^ “The country excludes Nahari Town from the hometown tax payment for the first time”. Kochi newspaper(July 2020, 7) 2020/9/7Browse.
- ^ "January 4, 1th year of Reiwa Notice due to cancellation of designation”. Tsuno Town (January 2022, 1). 2022/4/26Browse.
- ^ "No hot spring ticket in return! Ministry of Internal Affairs and Communications excludes Sumoto City, Hyogo Prefecture from hometown tax payment". Asahi Shimbun(July 2022, 4) 2022/4/26Browse.
- ^ a b c d "Izumisano loses to the country in the oldness and tax payment lawsuit”. Diamond Online. P. 1. 2020/3/4Browse.
- ^ a b "Izumisano loses to the country in the oldness and tax payment lawsuit”. Diamond Online. P. 2. 2020/3/4Browse.
- ^ “Izumisano City appeals to oldness and tax payment lawsuit against high court decision”. Nihon Keizai Shimbun(July 2020, 2) 2020/3/4Browse.
- ^ "Furusato tax payment lawsuit, Izumisano city wins reversal, Supreme Court decision". Nihon Keizai Shimbun(July 2020, 6) 2020/6/30Browse.
- ^ "Urban municipality "I did so much that way"... Izumisano-shi wins a complaint". Yongo Shimbun Online(July 2020, 7) 2020/7/1Browse.
- ^ "The government is fighting with Izumisano City. Allocation tax reduction proceedings begin-Osaka District Court". Newsletter(July 2020, 9) 2020/9/8Browse.
- ^ "It is illegal to reduce the allocation tax to Izumisano City because of the hometown tax payment ... The district court orders the cancellation of the decision.". Yomiuri Shimbun(July 2022, 3) 2022/3/10Browse.
- ^ Great East Japan Earthquake: Hometown tax payments to the three affected prefectures exceeded 3 billion yen, 400 times the total donation of the system in the previous year Archived August 2011, 5, at the Wayback Machine.-Kanaroko (Kanagawa Shimbun, May 2011, 5, viewed on the same day)
- ^ a b c A large amount of money to be paid by Karuizawa Town “Furusato tax payment” to the affected areas Archived August 2012, 6, at the Wayback Machine.-Shinano Mainichi Newspaper (May 2012, 5, viewed June 29, 6)
- ^ a b c Masakazu Fujisawa (May 2012, 5). "Hometown tax payment: Karuizawa Town, even though I have not received townsman tax... 4700 million yen refund to disaster area donation 7 million yen will be deducted / Nagano". Yahoo! News. Mainichi Newspapers 2018/8/21Browse. ※ CurrentlyInternet archiveRemains in
- ^ Hiroo Ogawa (Freelance Writer) (May 2017, 5). “What will happen for 10 years since the establishment? Hometown tax payment Ministry of Internal Affairs and Communications has begun to respond to the “reward item” problem”. THE PAGE Tokyo 2018/8/21Browse. "All 2 pages (→1nd page)"
- ^ "Usage of oldness and tax payment, most concerned about "disaster support"". Nihon Keizai Shimbun(July 2017, 9) 2018/8/21Browse.
- ^ "List of disaster support". Hometown tax payment site "Satofuru". 2018/8/21Browse.
- ^ "Disaster support through oldness and tax payment". Hometown tax payment site [Hometown Choice]. 2018/8/21Browse.
- ^ "Hometown tax payment Furunabi disaster support". Furusato tax payment site [Furunavi]. 2019/6/19Browse.
- ^ "Hometown tax payments on behalf of the stricken area, acting on behalf of XNUMX local governments”. Asahi Shimbun (created on May 2018, 7). 2019/10/16Browse.
- ^ "Boryokudan-gumi office, using oldness and tax payment to remove Hyogo”. Kobe Shimbun (January 2018, 1). 2018/3/10Browse.
- ^ ""Countermeasures against organized crime groups by paying hometown tax" Only XNUMX yen in XNUMX years ... In Hyogo prefecture, XNUMX million yen was donated in XNUMX year.”(Japanese). Yomiuri Shimbun Online (September 2022, 6). 2022/6/16Browse.
- ^ Ministry of Internal Affairs and Communications | Furusato tax payment portal site | Related materials
- ^ Ministry of Internal Affairs and Communications | Hometown tax payment portal site | Topics | About the current situation survey on 28 hometown tax payments (results of tax credits, etc.)
- ^ Ministry of Internal Affairs and Communications | Hometown tax payment portal site | Topics | About the current situation survey on 29 hometown tax payments (results of tax credits, etc.)
- ^ "Ministry of Internal Affairs and Communications ｜ Furusato Tax Payment Portal Site ｜ Topics ｜ Reiwa 2nd Year Hometown Tax Payment Status Survey". www.soumu.go.jp. 2020/12/22Browse.
- ^ Those who have paid their hometown tax -Special feature on the 26 tax return
- ^ When a person who has paid hometown tax receives a reward from a local public body (National Tax Agency)
- ^ "Prefectural tax relations”. Prefectural Tax Division, Autonomous Tax Bureau, Ministry of Internal Affairs and Communications (April 2019, 4). 2020/3/19Browse.
- ^ Corporate hometown tax payment portal site (Cabinet Office Regional Revitalization Promotion Office)
- ^ "Trust bank, full-scale development of corporate version hometown tax payment business”. PR TIMES (November 2020, 1). 2020/3/18Browse.
- ^ "The current state and challenges of "enterprise oldness and tax payments" as told by the new trust bank president who announced full-scale entry"." @DIME at Dime "(January 2020, 1). 2020/3/18Browse.
- ^ "RCF x corporate version oldness and tax payment”. General Incorporated Association RCF. 2020/3/18Browse.
- ^ "river”. River. 2020/3/18Browse.
- ^ "cultive river Corporate Edition Hometown Tax Payment Channel”. River. 2020/3/18Browse.
- ^ ""Hometown Connect"”. JTB. 2020/3/18Browse.
- ^ "About corporate version hometown tax payment (temporary staffing type)”. Prime Minister's Office (August 2020, 10). 2020/11/10Browse.
- ^ "Corporate version hometown tax payment, tax burden reduction even in temporary staffing”. Nihon Keizai Shimbun (July 2020, 7). 2020/8/6Browse.
- ^ "Established tax payment for the hometown of personnel tax preferential treatment for dispatching employees locally”. Jiji Press (June 2020, 7). 2020/8/6Browse.
- ^ "Human resources version Hometown tax payment to be established Government adjustment Coordination of employees to local areas, corporate tax reduction by dispatching government office”. Mainichi Newspapers (April 2020, 7). 2020/8/6Browse.
- ^ "The real burden of corporate version hometown tax payment is 1%! ??4 benefits to utilize". Accounting Plus (September 2021, 11). 2022/3/3Browse.
- ^ "Expansion and extension of corporate hometown tax payments". Cabinet Office. 2020/3/20Browse.
- ^ "Q&A sixth edition about town, person, work wound straight contribution utilization business". Cabinet Office. 2020/3/20Browse.
- Oldness and creation business -From 1988 to 1989Takeshita Cabinet Bubble economyPolicy implemented during.It was delivered to all municipalities by 1 million yen.
- Local creation - Second Abe administrationThe policies listed in.
- Regional brands / One Village One Product Movement
- Market economy / Competition principle
- 1% support system
- Donation deduction / Donation / Crowdfunding
- Hometown tax payment portal site -Ministry of Internal Affairs and Communications
- Furusato choice - Trust bank
- Furunabi - I mobile
- Isetan Mitsukoshi oldness and tax payment - Isetan Mitsukoshi
- Hometown pallet - TokyuGroup hometown tax payment
- JRE MALL hometown tax payment - JR East
- Oldness and tax payment information center -Fukui Prefecture *Posted information such as system outline and system utilization in each local government.
- Corporate version hometown tax payment site "River"
- Hometown Tax Guide | History of Changes in Popular Local Governments