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2020年01月30日

Izumisano City loses hometown tax lawsuit

The Osaka High Court rejected the claim on May 30 in a lawsuit seeking that the city remove the decision to exclude Izumisano City, Osaka Prefecture, from the new home payment system. The city was excluded because it had collected a large amount of donations for excessive return goods, but Judge Hiroyuki Samura ruled that the state's response was justified, saying "the Minister of Internal Affairs and Communications did not deviate or abuse his discretion." The city plans to appeal to the Supreme Court.

Hometown tax payment, which reduces taxes when donating to a municipality other than the residence, began in fiscal 2008, but local competition for donations overheated. Donations for Izumisano City, which can be used to purchase airline tickets, were given as rewards, and the donation for FY2018 was the highest in Japan at 49.7 billion yen. The method of adding a gift voucher from the online shopping site "Amazon" has also become a hot topic.

た め To curb excessive competition, the Ministry of Internal Affairs and Communications sets return goods to 30% or less of the donation amount and limits them to local products. In April 2019, the government announced that local governments that did not comply with the standards would be excluded, and in June of the same year, they moved to the new system.

The city did not comply with the standards and was excluded from the new system for collecting large donations from 2018 to immediately after the announcement. A third-party organization, the National and Regional Dispute Resolution Committee, recommended in September 2007 to review the exclusion, but the state did not change its decision, and the city filed a lawsuit in November of the same court.

で In a trial, the city argued that it was a deviation of discretion to rule out the efforts before the announcement. He also argued that penalties for not following the state violated local autonomy law.

On the other hand, the Ministry of Internal Affairs and Communications emphasized that it is natural to consider past efforts to ensure the fairness of the system. "It is necessary for the stability of the system not to involve municipalities that have compromised the existence of the system," he said.

に 対 し On the other hand, the ruling criticized Izumisano City for saying, "I got a large amount of donation in a way that is contrary to the purpose of the hometown tax payment system." The Ministry of Internal Affairs and Communications, who ruled out the notification, did not violate local autonomy laws.

で As per the Local Autonomy Law, one court will have a high court lawsuit over the disputes committee.
































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