The exclusion of izumisano city from the hometown tax system and its subsequent inclusion after the japanese supreme court judgment of june 30, 2020

Abstract

Furusato noozei was created in Japan in 2008. Furusato noozei  is a crowdfunding mechanism that has various goals and objectives. On the 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 populated 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.