@article{oai:kyukyo.repo.nii.ac.jp:00000430,
 author = {甘, 長青 and 尾上, 百合加 and 森部, 昌広 and 田中, 雅子 and GAN, Changqing and ONOUE, Yurika and MORIBE, Masahiro and TANAKA, Masako},
 issue = {2},
 journal = {九州共立大学研究紀要, :Study journal of Kyushu Kyoritsu University},
 month = {Mar},
 note = {“Furusato Nozei", also known as "Hometown Tax Payment" is a system that allows tax-paying
residents in Japan to redirect their tax payments to local governments in exchange for gifts. Of course,
like pure donations, contributors can ask for nothing back, but almost all the taxpayers are in expection
of some return presents. As they have to pay tax anyway, the system of Furusato Nozei is a valuable
opportunity for free stuff.
The system was designed in 2008 to support local governments that suffered from people moving
away by giving them donations in exchange for gifts of their local produce.
As above, the Furusato Nozei Program is originally a tax scheme that exempts taxpayers from
income and resident tax if they make donations to a municipality outside of Tokyo Metropolitan Area
that they wish to support. The goal is for donors to support local governments while receiving gifts for
their tax money they donate.
The program was rolled out to support and revive rural communities that suffer from dwindling
populations. It means, pay the same amount of tax, but to a different part of Japan, and get free gifts in
return.
Furusato Nozei lets the taxpayers save on tax while supporting local communities. It was originally
designed with those in mind that left the countryside for Tokyo, giving an opportunity to support their
hometowns. However, that is merely a suggestion. Or many choose not to support the town or prefecture
they grew up in, but rather the ones that offer the best gifts. Even those that are born and raised in
Tokyo can participate. The taxpayers can get lots of gifts! Offerings range from local produce that can
be as fancy as king crabs or high-end sake, or quite simple like a crate of apples or a bag of rice. In
Miyakonojyo City, Miyazaki Prefecture, a city known for Wagyu beef and Japanese shochu, these local
produces are the most popular gifts on the list of goodies taxpayers can get in exchange for their tax
donation. Thanks to Wagyu beef and Japanese shochu, Miyakonojyo City has obtained more than 10
billion yen since 2019 fiscal year.　
This thesis is intended only to clarify the Current Status and Issues of Furusato Nozei in Kyushu
Okinawa Prefectures from the Data Analysis. As you know, in Kyushu Okinawa Area, including abovementioned
Miyakonojyo City, many local governments had acquired large amounts of donations. Of
course, we make every effort to ensure that the information on this thesis is accurate and up to date, but
we can not guarantee this.},
 pages = {44--66},
 title = {データが語る九州沖縄各県のふるさと納税の現状と課題},
 volume = {12},
 year = {2022},
 yomi = {オノウエ, ユリカ and モリベ, マサヒロ and タナカ, マサコ}
}