Takaaki Hoda - Local Tax Benefits at a Distance: Japans Hometown Tax Donation Payment

The Kobe University Social Science Research Series has been established as a subseries of the SpringerBrief in Economics Series, but in fact this exciting interdisciplinary collection encompasses scholarly research not only in the economics but also in law, political science, business and management, accounting, international relations, and other subdisciplines within the social sciences. As a national university with a special strength in the social sciences, Kobe University actively promotes interdisciplinary research. This series is not limited only to research emerging from Kobe Universitys faculties of social sciences but also welcomes cross-disciplinary research that integrates studies in the arts and sciences.

Kobe University, founded in 1902, is the second oldest national higher education institution for commerce in Japan and is now a preeminent institution for social science research and education in the country. Currently, the social sciences section includes four faculties Law, Economics, Business Administration, and International Cooperation Studies and the Research Institute for Economics and Business Administration (RIEB). There are some 230-plus researchers who belong to these faculties and conduct joint research through the Center for Social Systems Innovation and the Organization for Advanced and Integrated Research, Kobe University. This book series comprises academic works by researchers in the social sciences at Kobe University as well as their collaborators at affiliated institutions, Kobe University alumni and their colleagues, and renowned scholars from around the world who have worked with academic staff at Kobe University. Although traditionally the research of Japanese scholars has been publicized mainly in the Japanese language, Kobe University strives to promote publication and dissemination of works in English in order to further contribute to the global academic community.

More information about this sub series at http://www.springer.com/series/15423

Open Access This book is licensed under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License ( http://creativecommons.org/licenses/by-nc-nd/4.0/ ), which permits any noncommercial use, sharing, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if you modified the licensed material. You do not have permission under this license to share adapted material derived from this book or parts of it.

The images or other third party material in this book are included in the book's Creative Commons license, unless indicated otherwise in a credit line to the material. If material is not included in the book's Creative Commons license and your intended use is not permitted by statutory regulation or exceeds the permitted use, you will need to obtain permission directly from the copyright holder.

This Springer imprint is published by the registered company Springer Nature Singapore Pte Ltd.

The registered company address is: 152 Beach Road, #21-01/04 Gateway East, Singapore 189721, Singapore

We would like to express sincere gratitude and thanks to the JSPS committee members who reviewed and accepted our Grant-in-Aid research proposal, and the officials of the Ministry of Education, Culture, Sports, Science and Technology, Japan, for allocating funds to research crowdfunding. This book is the outcome of the Grant-in-Aid Research No. 19KK0334. We also appreciate the financial sponsorship from Trust Bank that made this book available in Open Access format.

We convey special thanks to Mr. Yuichiro Kubo, a PhD student of Kobe University, who participated in joint research in a couple of papers that became the foundation of some of the chapters in this book. His contribution to this book is undoubtedly valuable. The main body of this book is partly a translation from a Japanese book titled Chiiki Keiei notameno Shin Finance (New financing alternatives for reginal development) published from Chuo Keizaisha, with some amount of modifications, additions and editions from the original one.

We highly appreciate those who responded to the surveys for our research. We are also grateful to the staff of Kobe University research office, academic office, and accounting section, Ms. Masako Ohnishi, Ms. Aki Mukunoki and Ms. Yoko Ikegamiin particular, for their continuous support for our research. And lastly, but not the least, we thank Ms. Takako Fukasawa for her dedicated work on proofreading and English translation support for this book.