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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

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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
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.
Type: bulletin (article)
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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