La exclusión de Izumisano del sistema de impuestos de la ciudad natal y su posterior inclusión tras la sentencia de la Corte Suprema japonesa de 30 de junio de 2020

  1. Ramón Vilaroig Moya 1
  1. 1 Universitat Jaume I
    info

    Universitat Jaume I

    Castelló de la Plana, España

    ROR https://ror.org/02ws1xc11

Journal:
Mirai. Estudios Japoneses

ISSN: 2531-145X

Year of publication: 2021

Issue: 5

Pages: 235-247

Type: Article

DOI: 10.5209/MIRA.73508 DIALNET GOOGLE SCHOLAR lock_openOpen access editor

More publications in: Mirai. Estudios Japoneses

Abstract

Furusato noozei was created in Japan in 2008. Furusato noozei is a crowdfunding mechanism with various goals and objectives. On one hand, it is intended that citizens return to their hometown part of the benefits obtained from being a beneficiary of local public spending. On the other hand, furusato noozei improves the financing of local entities. Likewise, it is a mechanism that seeks to promote the consumption of local products and, in this way, enhance the wealth of the municipalities, making it attractive for citizens to stay in them instead of going to more crowded areas. The furusato has generated various implementation problems such as the delivery of excessively valuable goods or products that were not manufactured in the territory where the donation was received. For this reason, Izumisano city was expelled from the model, although it appealed and the Japanese Supreme Court, in the sentence of June 30, 2020, determined that the expulsion was not in accordance with the Law. After the sentence, the city of Izumisano was re-incorporated into the furusato noozei system.

Bibliographic References

  • Brasro, Ph. y M. Tsubuku. “Abuse is the norm for Japan's hometown tax donation system”. Japan Times, 07-12-2018. Consultado el 01-01-2021. https://www.japantimes.co.jp/news/2018/12/07/business/abuse-norm-japans-hometown-tax-donation-system/#.XMnY-pMzZBw
  • Hasegawa, K. “Japan’s 'Furusato Nouzei' (Hometown Tax): Which areas get how much, and is it really working?”. Tesis doctoral. Duke Universiy, 2017. Consultado el 01-01-2021. https://www.ine.es/prodyser/pubweb/pin/pin2018/19/index.html
  • Hasset, M. “Falling for furusato: The epicurean incentives behind a tax strategy masks economic lunacy”. Japan Times, 05-12-2018. Consultado el 01-01-2021. https://www.japantimes.co.jp/community/2018/12/05/issues/falling-furusato-epicurean-incentives-behind-tax-strategy-masks-economic-lunacy
  • “Government adopts bill to limit value of gifts in Japan hometown tax donation system”. Japan Times, 08-02-2019. Consultado el 01-01-2021. https://www.japantimes.co.jp/news/2019/02/08/national/government-adopts-bill-limit-value-gifts-japan-hometown-
  • Instituto Nacional de Estadística, Península ibérica en cifras 2018. Consultado el 01-01-2021. https://www.ine.es/prodyser/pubweb/pin/pin2018/19/index.html
  • Kanzawa, J. W. “Lobster, hot air ballons, and the hometown tax: a japanese model for revitalizing rural economies in the United States”. Columbus Law Review 3 (2017): 1106.
  • Matanle, P. y A. Rausch. Japan’s Shrinking Regions in the 21st Century: Contemporary Responses to Depopulation and Socioeconomic Decline. Nueva York: Cambria Press, 2011.
  • Takeuchi, Naoto. “Japanese Local Autonomy. Efficiency and Democracy”. Derecho, Empresa y Administración Pública en Japón. Con referencia al tratamiento de la pandemia de la Covid-19 en Japón. Valencia: Tirant lo Blanch, 2021.
  • Obino, Kukiko. “Izumisano shi mondai ga aburidashita kuni o chiho no ibitsuna kankei". Hanada purasu, 28-08-2020. Consultado el 08-10-2020. https://hanada-plus.jp/articles/483
  • Pinilla, V. y L. A. Sáez. “La despoblación rural en España: génesis de un problema y políticas innovadoras”. Centro de Estudios sobre Despoblación y Desarrollo de Áreas Rurales (CEDDAR). Consultado el 2-09-2020. http://www.ceddar.org/content/files/noticiaf_362_01_Informe-CEDDARdef-logo.pdf
  • Vilarroig Moya, Ramón. “Los impuestos de la ciudad natal en Japón: un sistema de financiación local basado en métodos de crowdfunding”. Documentos de Trabajo. Madrid: Instituto de Estudios Fiscales, 2019, 1-50.
  • Soumu daijin (Ministro de Asuntos Interiores y Comunicación de Japón), "Furusato noozei ni kansuru heireihin...". 01-04-2017. Consultado el 01-01-2021. http://www.soumu.go.jp/main_content/000476919.pdf
  • Soumu sho-MIC (Ministerio de Asuntos Interiores y Comunicación de Japón). Furusato noozei ni kansuru genjo chosa kekka. 2020. Consultado el 01-01-2021. https://www.soumu.go.jp/main_sosiki/jichi_zeisei/czaisei/czaisei_seido/furusato/file/report20200804.pdf
Data source: Dialnet