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💴 | Why is the "resident tax" not reduced by the hometown tax payment?Check the deduction mechanism


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Why is the "resident tax" not reduced by the hometown tax payment?Check the deduction mechanism

 
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Under such circumstances, there is a widespread movement to support businesses by paying their hometown tax.
 

Hometown tax payment is a system where you can receive income tax and inhabitant tax deductions by donating to the local government of your choice.Special system ... → Continue reading

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Furusato tax payment

Furusato tax payment(Hometown) is one of the donation tax systems in Japan. ”Tax paymentAlthough the name is ""Donation, And donate to any municipality and actually live the amount of donation.MunicipalitiesWith this system, donations can be deducted by filing a declaration to the municipality of interest to effectively "pay taxes." "Oldness and donationIs also called[1][2].

Overview

ふるさと納税は、個人住民税の寄附金税制が拡充されたものである。地方自治体に対する寄附金のうち、2,000円を超える部分(所得税は2009年分まで寄附金の5,000円を超える部分、個人住民税は2010年分まで寄附金の5,000円を超える部分)について、個人住民税所得割の概ね2割(2015年までは1割)を上限とする金額が、所得税と合わせて控除される。2008年中に寄附をした場合は、2008年の所得税Final returnIncome tax deduction will be made by the individual inhabitants tax for the fiscal year 2009. In addition, from April 2015,Tax payment one-stop special systemWas founded.

The legal basis for "hometown tax payment" isLocal tax lawIt is Article 37-2 (donation tax credit). This article was opened in 2008169th Diet(Ordinary Diet) On April 4, the same yearHouse of Councilors OfRejectedThroughHouse of RepresentativesIt was re-passed and was newly added by the "Law to revise a part of the local tax law" (Law No. 20 of 21) promulgated on the same day.[3][4][5]。 この「地方税法等の一部を改正する法律」(平成20年法律第21号)では、第37条の3中「前2条」を「前3条」に改め、同条を第37条の4とし、第37条の2中「前条」を「前2条」に改め、同条を第37条の3とし、第37条の次に次の1条を加える、と定め、従前の地方税法に「(寄附金税額控除)」、第37条の2を挿入している[3][4].

Although it was not planned at the beginning of the system design, the amount of money donated toSpecialty goodsTheReturn goodsLocal government to send as[6][7], The number of local governments appealing the contents of the gifts and collecting donations has increased[8].

With the creation of the designated system (preliminary examination system) related to hometown tax payments, after June 2019 (the first year of the Reiwa), hometown tax payments to local governments that are not designated will not be subject to special deductions.[9]

History of discussions toward the establishment

2006(18)3/16AttachedNihon Keizai ShimbunIn the evening column, at the crossroads article, "Proposal of "Furusato tax system" for regional review"[10], Some politicians picked it up, and the discussion became more active.

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" in October 2006.[11]And is said to be the originator of hometown tax payments. Also, the governorMinistry 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,entertainerAlthough there are many opportunities for activities in urban areas, etc.Resident cardIf you continue to pay resident tax to your hometown[Note 1],Yasuo TanakaHas moved from Nagano City, where the prefectural office is located, to Taifu Village, Shimoina-gun, and moved the resident card, saying that "I want to pay taxes to ambitious local governments that are focusing on home welfare even under difficult financial conditions."[13].

The government alsoShinzo AbeImportant issues that the Prime Minister has discussed during the presidential election period" (Yasuhisa ShiozakiChief Cabinet Secretary), 2007(19) October,Yoshii KanGeneral affairs ministerAnnounced the establishment. Yoshihisa Suga, who established the above-mentioned “Furusato Tax Payment Study Group” in the Ministry of Internal Affairs and Communications in June 2007, told Yasuo Tanaka that it was not a small factor that I instructed him to consider the tax payment for his hometown. Are[13].

However, when the discussions started at the aforementioned study group, it was not clear what the pros and cons were thinking of. On July 7th of the same year,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 “town, village, etc. with which he/she has a connection,” the tax will be deducted from income tax and resident tax up to the amount equivalent to 1% of the resident tax of the previous year. Although it is called “tax payment”, it is formally adopted as a combination of “donation” and “tax deduction”, which is similar to the institutionalized hometown tax payment.

In October of the same year, the study group reported[14]Summarized.

Pros and cons and pros and cons

In the pre-formulation stage, in the current opinion of the governor, who is the head of local administration, many local governments who are worried about the chronic budget deficit due to structural reform welcome and agree, but at the moment there are many tax revenues. There are many oppositions and cautious opinions from urban areas.

Merits and opinion

  • The public can choose how to use the tax.
  • Even if you grow up and leave your hometown, you can contribute to the area.
    • Even in rural areas, even if you pay taxes for education to adults, you will move to another area when you get a job (= come to pay taxes). There is an opinion that the tax paid for education is regarded as "upfront investment" and the intention is to recover it.
  • Since the usage is often limited by ordinances, taxpayers (donors) can be involved in the usage.
  • MunicipalitiesThe rewards provided by theSpecialty goodsHas been adopted and is sluggishLocal economyLeads to the activation of. (Ibaraki Prefecture, which has a factory in the areaHitachi City OfHITACHIHome appliances, Osaka PrefectureMisaki Town OfsharpHome appliances, etc. Providing gifts for home appliances from major manufacturers has led to job creation at local factories.)
  • It is possible to design a system if it is part of a "donation tax system" rather than a 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[15][Note 2], Hagi City, Yamaguchi Prefecture[17], Nagato City, the same prefecture[18]Such. Similarly, as an example regardless of address, Gotsu City, Shimane Prefecture[19], Etc., as well as cases of presenting works that are associated with the region (Miyashiro Town, Saitama Prefecture)[20], Kurayoshi City, Tottori Prefecture[21]Etc.)
  • Increased name recognition and demand for traditional industries activate local traditional crafts[22].

Disadvantages/oppositions

  • 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). ..
  • Residents who receive administrative services bear taxesBeneficiary burden principleFrom the point of view (people who use oldness and tax payment will be able to receive resident services at the place of residence at a lower tax payment amount than people who do not use it).
  • If the amount of decrease in income due to the hometown tax exceeds the amount of increase in the amount of increase in income, the public service, which should have been able to be provided, cannot be implemented, and this effect will extend to residents who have not paid the hometown tax. Whereas the taxpayers who paid their hometown tax received the “compensation” as a reward, the taxpayers who did not pay their hometown were forced to unilaterally enjoy the decline in public services, resulting in inequality. Occurs.
  • The tax work of the local government becomes complicated. In particular, there is a contradiction that the work of other local governments will be the work of the portion that does not become income of the local government.
  • It is not a measure to revitalize local areas or to correct regional disparities.
  • When combined with the local grants received by regions with low tax revenues, there is still no large difference in the per capita population from tax revenues in urban areas.
  • "It is not legally decided what to call "hometown", and it is extremely strange to pay by inhabitant tax. Nonsense as a tax system"- Shintaro IshiharaGovernor of Tokyo (then)[23]
  • 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).[24].. In addition, since it is not compensated by local grant tax non-delivery groups, the full amount of the oldness and tax payment will be reduced.
  • Government Tax System Investigation CommitteeServe as a memberHitotsubashi University OfMasamitsu SatoThe professor points out that the incentives of institutional users are concentrated on the rewards, and that donations are not being made to municipalities that need financial resources.[25].
  • Article 37 of the Corporation Tax Law stipulates that “donation” is voluntary and has no consideration. Although the Cabinet Office says there is no problem, it remains doubtful that the return given by the local government actually corresponds to consideration.

Oldness and actual tax payment amount

The results from 2008 announced by the Ministry of Internal Affairs and Communications are as follows:[26][27][28].

Donation yearApplicantDonation amountDeduction yearResident tax deduction
200833,149Â¥ 7,259,958,0002009Â¥ 1,891,669,000
200933,104Â¥ 6,553,113,0002010Â¥ 1,805,457,000
201033,458Â¥ 6,708,590,0002011Â¥ 2,043,318,000
2011741,667Â¥ 64,914,901,0002012Â¥ 21,017,144,000
2012106,446Â¥ 13,011,278,0002013Â¥ 4,526,323,000
2013133,928Â¥ 14,189,345,0002014Â¥ 6,062,439,000
2014435,720Â¥ 34,111,165,0002015Â¥ 18,424,621,000
20151,298,719Â¥ 147,103,026,0002016Â¥ 100,191,504,000
20162,252,793Â¥ 254,040,784,0002017Â¥ 176,663,970,000
20172,958,546Â¥ 348,192,485,7442018Â¥ 244,774,287,992
20183,951,727Â¥ 512,706,339,0002018Â¥ 326,478,000,000

One-stop exception

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[29].

If you are a taxpayer who does not need to file a tax return (such as a salaried worker with an annual income of 2,000 million or less or a pensioner with an annual income of 400 million yen or less) and you are within 5 groups of hometown tax, you must submit an application form to the local government regarding the application of the exception. On the condition that you submit it, you can receive donation tax credit of resident tax without making a final tax return. In this case, the income tax donation deduction cannot be received, and the entire deduction including that amount will be received in the form of a reduction of the inhabitant tax in the next fiscal year. However, this exception does not apply if you file a tax return based on other requirements or if you donate to more than 5 local governments.

Movement after introduction

Donation record

  • 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 1500 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.[30]

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 1700 donations. It exceeded 5300 yen. Many of the donors are DMM online game players[31].. 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[32].
  • 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 enthusiasts, and it was out of stock on the 6th of the same month, just 7 days later, and the production of the aquaculture enterprises is not catching up. The city is confused that it was unrecognizable[33].
  • 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.[34][35].. Since then, donations from both cities have dropped significantly.[36].. With the revision of the local tax system in 2019, both were revived and the donation amount recovered.[37].
  • 2016 returnRiceAchievements areYamagataIs about 1 tons (from Ministry of Agriculture and Fisheries report)[38]
Name of prefecturesBrown rice tonshareMain brands
Yamagata10,05842.5%Haenuki-Shinya princess
Okayama2,65811.2%Hinohikari
Hokkaido1,8667.9%Nanatsuboshi-Yumepirika
Nagano1,2825.4%Koshihikari
Saga1,1024.7%From Sagami/Dream Drop
Fukushima8933.8%Koshihikari
Niigata8323.5%Koshihikari
Ibaraki6993.0%Koshihikari
Yamaguchi 5192.2%Koshihikari
Shimane 4571.9%Kinu Musume・Koshihikari

Legal interpretation and administrative guidance

  • For donation by oldness and tax payment,不動産The 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[39].
  • 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[40].
  • It is also possible to pay the hometown tax to the municipalities where you live as of 2017.[41]In this case as well, the tax incentive remains unchanged. However, the reality of hometown tax payment is “donations and corresponding deductions”, so it is not possible for a politician to pay hometown tax for his constituency.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 hometown tax payments to Yabu City (the city council later withdrew the tax payment).[42].

Scandal

  • KagoshimaShibushi CityHowever, it became clear that they were systematically accessing the rewards page prepared by the city on the "Furusato Choice" website, which introduces the rewards of each local government. On the site,View page (PV)Each of the number and user's favorite return itemsRankingHas been announced, but in April 2016, the city staffmanualDistributed on a daily basisMorning assembly"Hey, let's see the homepage and choice page." As a result, for three consecutive months from May to July of the same year, the city's rewards introduction page recorded the number one PV in the PV ranking and achieved "fame in."Wagyu beef,AquacultureeelRanked higher. Even the actual donation amount to the city was about 2016 million yen in FY22, and it is said that it has ranked up to 5th place nationwide. Regarding the reason for the systematic access act, the city tax promotion office manager explained that "it was to make the hometown aware of the importance of tax payment", but "Yuru Chara Grand PrixIt's the same as calling a local character to vote. Without tax payments, the financial resources were severe, and all agencies were working together." The city said that it could mislead the user, and canceled the instruction for the act on November 1, 2017, which was a year and a half after the beginning of the organized access act. On the other hand, the trust bank that runs "Furusato Choice" commented that "information intentionally manipulated is not information that we want to convey to donors. We will call attention to local governments in the future."[43][44][45][46].
  • 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人分については何れも住所や金額などを訂正する必要が生じていたものであったが、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[47].
  • Chiba市 原 市Is required for tax credits for 2018 donors from 30 local governments nationwide that paid hometown tax to the city on June 6, 12 (Heisei 88) using the "one-stop special system" Revealed that no treatment was done. It was discovered on the 125th and 7th of the same month that the donors pointed out that they were "not deducted" due to the fact that the city staff who handles the system forgot the confirmed input processing that should be performed after payment confirmation. .. A total of about 8 million yen in residence tax was not deducted. The city made a phone call to the donor and gave an apology, and then announced that the local government of the donor would be requested to process the residence tax deduction again.[48].
  • 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 wasn't delicious. It might not be A5. It was made to the city on January 1 of the same year, and a survey revealed that it had shipped A22 rank products. The reward was provided by a company called Tsunezune, which operates a steak restaurant in the city and started offering it in 4.[Note 3].. After that, it was discovered that the company also had low-rank meat mixed in the A2015 rank Japanese beef that was sold on the mail order site from November 27 (Heisei 11) to January 2018. It was also revealed that most of the meat offered as "cow" at the restaurant was actually bull. The company acknowledges that it neglected to check the meat purchased from the vendor. Hirakata-shi has excluded the company from being designated as a reward product supplier from 1, and Osaka Prefecture has received a series of scandals on September 5, 2018 to the company.Freebie display methodIssued an order to prevent recurrence based on[49][51].
  • 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 oilIt was revealed from the point of view of the townspeople around the beginning of September 2018 that the equipment for diffusing the scent of oil was set. The gifts were adopted in July of the same year in response to a proposal from a general incorporated association that is located in the town and is one of the consignees of the gifts work, and by August of the same year there were seven applications and shipping. I said. Shortly after adoption, the townspeople pointed out that they had requested to stop posting on the external "Hometown Tax Payment" site, but it was still posted on some sites. In this town, approximately 30 companies in the town have offered 9 to 7 items as return items, and the amount of “hometown tax payment” received in 8 (7) is about 80 times the previous year's amount of 600 billion yen (700 Recorded). The town admitted that "there were a lot of gifts and the checks were weak," and that the gifts were "inappropriately misleading" until September 2017th of the same year. In addition to discontinuing the handling, a warning will be given in writing to the general incorporated association that proposed the reward item, and further confirmation will be made known to other companies who are offering the reward item to the town.[52][53].
  • 20203/3,Kochi PrefectureNahari TownA section manager in charge of hometown tax payment, assistant section manager, and president of a fisheries processing company were arrested. Suspected of arrested illegally transferred the resident card of the section chief's son to the outside of the 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.[54].. Furthermore, it was also revealed later that the arrested persons had prepared false documents that adjusted the price of the rewards and submitted them to the government.[55].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[56].

Other movements

  • 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 moxibustionHometown tax payment is the best way,"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. In addition to Masashizoe's allegations of diversion of political funds,ProsecutorAt 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[57][58][59][Note 4].
  • SagaKamimineParliamentOn December 2016, 28 (Heisei 12), the town council said that the finances of the town improved due to the "hometown tax payment".MemberA bill to increase the amount of "cost compensation"IndependentWhen the councilor submitted it, more than 100 complaints such as "I did not make a donation for the councilor's remuneration" and "Return the donation" among the donors from the "hometown tax payment" to the town. It was decided that the member who submitted the bill would withdraw it on the 16th of the same month when the bill was scheduled to be voted on.[Note 5].. In 2007, due to financial difficulties in 19 (Heisei 1), we paid the members who attended the plenary session and committee of the town council and paid 2 yen per day as transportation expenses etc. Canceled. After that, in 2009 (Heisei 21), the payment was restarted at 2 yen, which is half the amount when the payment was stopped. The above-mentioned bill for increasing the amount of payment was to return the amount to XNUMX yen, which is the same amount 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 reimbursement."[61][62][63][64].
  • In Saga小 城市A staff member who was the director of the Commerce and Industry Tourism Division made a document forgery over the registration change of the officer of the outside organization of the city, Koshiro City Tourism Association, which also served as the secretary general. The deficit caused by "Abusing the authority as the section manager of the cityPublic moneyHowever, as of November 2017, 29, the city was punished by the city for six months of suspension and retired on 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月頃より外部「ふるさと納税」サイトと契約する等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5億1196万円、翌2015年(平成27年)には14億8449万円に急増した[Note 7].. Then, in April 2015, when he was promoted to section manager and also served as the secretary general of the tourism association, he was able to use the return goods business consignment cost to the city tourism association, which also increased with the sudden increase in the amount of donation of "hometown tax payment". I tried to proceed with the idea of ​​establishing a new organization for the purpose of industrial promotion by doing things such as, but in the process it seems that I forgot the document forgery. This establishment plan was virtually put on the shelf at a city tourism association meeting held in early November 4 after the scandal was discovered by the staff concerned. The next year when this meeting was held, in December 2017 (11), in Fukuoka cityAntenna food shop"Cow tail" opened and prepared by the cityOgi Yokan,Ariake seaweedEtc. were displayed as reward items and were instructed on the procedure for the "hometown tax payment"[Note 8].. However, immediately after the opening, six donations of about 6 yen were made at the store, but since May 20, there are no donations at the store, and the end of March 2017. Was closed with[Note 9].. Furthermore, since 2014, the City Tourism Association has been increasing the amount of consignment business for return goods due to the sudden increase in the amount of “hometown tax payment” received in the city.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 was revealed on November 2015, 3 that he had been charged (833,100 yen in total for the three years until 2017).[67][68][69][70][71].

Competition for rewards

Oldness and tax payment started for the purpose of regional activation[8].. However, it became a problem that excessive rewards and rewards unrelated to local products did not fit the purpose of the system.[8].

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.[8].. As of September 2018, 9, 1 municipalities (3%) have sent more than 246% of their donations in return, and 13.8 of them have no intention of reviewing or The timing is undecided[8].

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."[72].

Transition to new system

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[8].. This amendment is March 2019, 3,198th DietWas approved by.

Under the new system under the revised Local Tax Law, gifts are limited to local products and less than 3% of the donation amount, and the total amount of expenses and gifts including fees and shipping charges to the brokerage site is limited to 5% or less of the donation amount. (However, there are cases where local governments that make large purchases can procure at a lower price than the selling price on the market, and the "return rate" when considering the amount of money that general consumers can purchase is more than 3%. Gifts continue to exist[73]) The target local government will be designated by the Minister of Internal Affairs and Communications, and the revised law will come into effect in 2019.6/1The following local governments (Tokyo and 1 city and 3 towns) were excluded from the hometown tax payment.

Name of prefecturesCity nameExclusion reason
TokyoWe did not apply for participation because we were against the new system[74].
ShizuokaOyama TownBecause some of the reward items did not correspond to local products[75].
OsakaIzumisanoIn return goodsOnline shopping company,Travel club Ofa gift cardBecause I collected a huge donation in[76][77][78].
WakayamaKoya Town
SagaMiyaki Town

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[79].. 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[80].

Name of prefecturesCity name
HokkaidoMori Town,Yakumo Town
MiyagiTagajo City,Osaki
AkitaYokote City
YamagataSakata City,Shonai Town
FukushimaNakajima Village
IbarakiInashiki,Tsukuba Mirai City
NiigataSanjo City
NaganoOdani village
GifuMinokamo,Kani City,Fuka Town,Nanada Town
ShizuokaYaizu City
OsakaKishiwada,Kaizuka City,Izumi City,Kumatori Town,Misaki Town
WakayamaYuasa Town,Kitayama Village
OkayamaGeneral corporation
KochiNahari Town
FukuokaNogata,Iizuka,Yukuhashi,Middle city,Shimen Town,Akamura,Fukuchi Town,Jomo
SagaKaratsu City,Takeo City,小 城市,Yoshinogari Town,Kamimine,Arita Town
MiyazakiTsunomachi
KagoshimaKagoshima,Minami Satsuma

On July 2020, 7, the Ministry of Internal Affairs and Communications announced that Nahari Town, Kochi Prefecture would be revoked on the 17rd of the same month. The announced reason for cancellation is a violation of the 23% standard for returned goods.[81].

Lawsuit between the country and Izumisano City

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.[82].

Izumisano City disapproves of national decision in June 2019National and Local Dispute Resolution CommitteeFiled for examination[82].. 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.[82].. However, the Ministry of Internal Affairs and Communications decided to continue exclusion in October 2019[83].

Izumisano City disapproves of national decision in June 2019Osaka High CourtFiled a lawsuit seeking cancellation of the decision[Note 10][83].. On January 2020, 1, the Osaka High Court sentenced to a dismissal of Izumisano's complaint[82].

In February 2020, Izumisano City appealed to the Supreme Court[84].. 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[85][86].

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.

On the other hand, the proceedings between Izumisano City and the government are continuing to seek the cancellation of the decision of the country that drastically reduced the special allocation tax of Izumisano City because of the large donation income from the hometown tax payment.[87].

Unexpected use and impact

As a contribution to the disaster area

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ヶ月後の時点で、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年余り経過した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"[88][89][90].

As mentioned aboveDonationIt was not expected that this system would be used to send the information, but it is now widely recognized, and at sites specializing in hometown tax payments, a corner dedicated to disaster support has been specially established. Has become even more[91][92][93][94][95].

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 cityThere are also cases where other local governments that are connected to the disaster area act as a contribution to this system.[96].

On the other hand, as a result of the large amount of donations sent through this system, a large amount of deductions and refunds will be generated due to the final tax return, resulting in unexpected expenditures in the local government where the donor lives. The situation is developing[89][90].

In particular, about 1 million yen as a prefectural tax from the gain on the transfer of shares, we have already made about XNUMX million units of donations through this system by the residents of Karuizawa Town.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)[89][90].

Other intangibles

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 donated to Japan, but this is also "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 prefectureGangsterAiming to remove the office, we have a policy of collecting 500 million yen for hometown tax payments.[97].

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. "City, person, work" that certain companies carry out by authorized local public entity of Local Revitalization Law from April 2016, 28 (Heisei 4) to March 20, 2020 (Reiwa 2 years) If you make a donation to the "Sousei Donation Utilization Project", in addition to the current deduction system for donations, 3% of the new donation amount will be tax deduction (Corporate business tax,Corporate resident tax,Corporate tax[98]) Will be[99]. 20204/1Than 20253/31Up to 5 years, the tax credit rate has been increased from 30% to 60% and the certification procedure has been simplified.[100][101][102][103][104][105]. 20207/31, Ministry of Internal Affairs and Communications announces "corporate version hometown tax payment (temporary staffing type)"[106][107][108][109].

ItemBefore revisionAfter revision
Applicable period 201910/1~ 20203/31 20204/1~ 20253/31
Tax credit (corporateBusiness tax)1% of donation2% of donation
Tax credit (corporatePrefectural tax)2.9% of donated amount5.7% of donated amount
Tax credit (corporateMunicipal tax)17.1% of the donated amount34.3% of the donated amount
Tax credit (Corporate tax)If the corporate resident tax does not reach 2%, the remaining amount. However, up to 1% of the donated amountIf the corporate resident tax does not reach 4%, the remaining amount. However, up to 1% of the donated amount
Tax credit (total)XNUM X rateXNUM X rate
Town, person, work creationDonation utilization businessBusinesses with certain subsidies are not coveredBusinesses with certain subsidies are also covered
Certification procedureIndividual business certificationComprehensive business certification by simplifying certification procedures
(Example) It is not necessary to enter the project cost.
Period of donationExpandable period of donation

Local governments need to properly implement and manage the project so that the donation amount does not exceed the project cost.

footnote

[How to use footnotes]

注 釈

  1. ^ Shogi playerMt. Ooyama YasuharuIs living in TokyoKurashikiWas said to have paid the residence tax to[12].
  2. ^ According to the governor's interview, the privilege is "luxury"MediaIt is said that we received coverage about oldness and tax payment from[16].
  3. ^ 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.[49][50].
  4. ^ 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[60].
  5. ^ 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[61][62].
  6. ^ The “Ogi City Tourism Association Secretary General,” who also held a post, was dismissed from the association at the end of September 2017.[65].
  7. ^ 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).[66].
  8. ^ 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.[67].
  9. ^ 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[67].
  10. ^ 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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