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Hokkaido University Collection of Scholarly and Academic Papers >
Graduate School of Agriculture / Faculty of Agriculture >
北海道大学農經論叢 = The Review of the Society of Agricultural Economics >
第77集 >
ふるさと納税における地場産品のサプライチェーン構造と返礼品の価格形成過程 : 北海道の自治体を事例に
| Title: | ふるさと納税における地場産品のサプライチェーン構造と返礼品の価格形成過程 : 北海道の自治体を事例に |
| Other Titles: | Supply Chain Structure of Local Products and Price Formation Process of Returned Goods in Furusato Nozei (Hometown Tax Donation) System : A Case Study of Municipalities in Hokkaido, Japan |
| Authors: | 今井, 遼太郎1 Browse this author | | 清水池, 義治2 Browse this author →KAKEN DB |
| Authors(alt): | Imai, Ryotaro1 | | Shimizuike, Yoshiharu2 |
| Keywords: | Furusaro Nozei (Hometown Tax Donation) System | | Agriculture supply chain | | Tax fairness | | Price determination process | | ふるさと納税 | | 農産物サプライチェーン | | 税の公平性 | | 価格戦略 |
| Issue Date: | 31-Mar-2024 |
| Publisher: | 北海道大学大学院農学研究院 |
| Journal Title: | 北海道大学農經論叢 |
| Journal Title(alt): | The Nokei Ronso : The Review of Agricultural Economics, Hokkaido University |
| Volume: | 77 |
| Start Page: | 45 |
| End Page: | 59 |
| Abstract: | The purpose of this study is to clarify the structure of the supply chain and the price determination process for agricultural products within Japanʼs unique "Hometown Tax Donation" system. The Hometown Tax Donation system allows taxpayers to make donations to municipalities other than their place of residence, and in return, they receive benefits in the form of tax deductions and thank-you gifts (often food). The market size of this system is approximately 1 trillion yen, with about 150 billion yen accounted for by agricultural products, making it a promising new sales channel. However, there are many issues regarding tax fairness, leading to heated debates and making it difficult to consider it a permanent fixture. This study analyzes the systemʼs operational reality and attempts to elucidate the supply system for agricultural products. The analysis revealed that the workload of municipal staff causes a bottleneck in supply, leading to the outflow of benefits from the donor municipalities to outside regions. Furthermore, the strong price-setting power of IT businesses in regard to that workload could potentially erode producersʼ profits in the future. This study provides suggestions for the design of a stable and fair Hometown Tax Donation system. | | 本論文の目的は，日本独自の制度である「ふるさと納税」における，農産物のサプライチェーン構造と価格決定プロセスを明らかにすることである．ふるさと納税とは，納税者が居住地以外の自治体に寄附をすることで，税金の控除に加えて返礼品（多くは食品）の提供を受けることができる制度である．この市場規模は約１兆円，そのうち約1500億円が農産物を占めており，新たな販売チャネルとして期待されている．しかし，税の公平性の観点から課題が多く議論が紛糾しており，恒久的な存在とは言い難い．そこで本研究では，その運営実態を分析し，農産物の供給体制の解明を試みた．分析の結果，市町村職員の業務負担が供給のボトルネックとなっており，寄附先自治体から域外への利益流出を招いていることを明らかにした．さらに，これらIT事業者の強力な価格決定力が，今後生産者の利益を侵食する可能性も明らかにした．本研究は，安定的かつ公平なふるさと納税制度の設計について示唆を与えるものである． |
| Type: | bulletin (article) |
| URI: | http://hdl.handle.net/2115/92293 |
| Appears in Collections: | 北海道大学農經論叢 = The Review of the Society of Agricultural Economics > 第77集
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