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A Paradox of Japanese Taxation: Analyzing the Furusato Nozei Tax System

Published online by Cambridge University Press:  14 March 2025

Anthony Rausch
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Abstract

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This article introduces the Japanese Furusato Nozei Tax System, whereby citizens can designate part of their tax burden to be transferred to as a financial contribution to a prefecture or municipality of their choice, thereby creating an alternative means of taxation. Given that the Furusato Nozei System is gaining widespread popularity, this paper investigates some of its inherent contradictions, its rationale, history and certain paradoxical features of this controversial tax system.

Keywords

TaxationParadoxEqualityRegionsCitizenship
Type
Research Article
Information
Asia-Pacific Journal , Volume 15 , Issue 11 , June 2017 , e1
Creative Commons
Creative Common License - CCCreative Common License - BYCreative Common License - NCCreative Common License - ND
This is an Open Access article, distributed under the terms of the Creative Commons Attribution-NonCommercial-No Derivatives licence (http://creativecommons.org/licenses/by-nc-nd/4.0/), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original work is unaltered and is properly cited. The written permission of Cambridge University Press must be obtained for commercial re-use or in order to create a derivative work.
Copyright
Copyright © The Authors 2017

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