Transcript 21 - Inovasi

Revenue and Expenditure
Management Initiatives in Nara
Prefecture
Tomohiro Haruki
Finance Division,
Nara Prefecture Department of General Affairs
September 2015
Table of Contents
1. Overview of Nara Prefecture
2. Overview of Japan‘s Local Public Finance System
3. Characteristics of Revenues and Expenditures in Nara
Prefecture
4. Revenue Management Efforts
5. Expenditure Management Efforts
6. Effective Use of Assets
7. Efforts to Secure New Sources of Revenue
1
1. Overview of Nara Prefecture
2
3
1-1 Location of Nara Prefecture
Nara
5,500km
Jakarta
4
1-2 Location of Nara Prefecture
Location of Nara Prefecture
◆ Located in the center of the Kansai region
◆ Located about one hour from Osaka International Airport
◆ Located about one hour and ten minutes from Kansai International Airport
Kansai
Japan
Osaka International
Airport
Kansai
Kyoto
Osaka
Kansai International
Airport
Nara
Tokyo
5
1-3 Overview of Nara Prefecture
Data on Nara Prefecture
 39 municipalities
 Population: approximately 1.38 million people
(29th in Japan)
 Area: approximately 3,690 km2 meters (40th in
Japan)
 Topography: inland mountainous prefecture
surrounded by mountains on four sides
 Climate: continental climate in the north,
mountainous climate in the south
 World heritage sites: 3 sites (1st in Japan)
 National Treasures: 213 sites (3rd in Japan)
 Important Cultural Properties: 1,442 sites (3rd
in Japan)
6
1-4 The Nation of Japan Began from Nara
7
1-5 The Nation of Japan Began from Nara
Nara was the center of Japan for about 600 years
BC1000 AD100
200 400 500
600
800
1300
1400
794
relocation
of the
capital
1700
Emperor in Kyoto
1800
1900
2000
Modern
Meiji
Edo
Southern
Dynasty
in Nara
1600
AzuchiMomoyama
Warring
States
Muromachi
Nanbokucho
Kamakura
Emperor in Kyoto
1500
1000
Heian
●
Emperor in Nara
1200
900
Nara
Taiho Code
Asuka
Introduction of
Buddhism
Yamato Kingdom
Kofun
Yayoi
Jomon
Paleolithic
●
●
700
1867
relocation
of the
capital
Emperor in Kyoto
Emperor in
Tokyo
8
1-6 Japan's First International Capital Heijokyo
Birth of Heijokyo in 710
9
1-7 Nara Prefecture's World Heritage Site
(1)
Buddhist buildings in the
Horyu-ji area
(2)
Historic Monuments of
Ancient Nara
(3)
Sacred Sites and Pilgrimage
Routes in the Kii Mountain Range
(4)
Asuka-Fujiwara
Archaeological Sites of Japan's
Ancient Capitals and Related
Properties
10
1-8 East Asia Local and Regional Government Congress
◆ Characteristics of the East Asia Local and Regional Government Congress
○ It started at the invitation of Nara Prefecture as the first multi-national congress that brings together local and regional
governments in East Asia.
○ It serves as an opportunity for local and regional governments in East Asia to report and share administrative issues
they face and discuss solutions. We aim to improve the administrative capabilities of each local and regional
government and deepen mutual understanding and friendship by holding this congress in an ongoing manner.
People‘s Republic of China (14)
◆ Members
Jiangsu
Province
66 governments from 7 countries
Gansu
Province
Weifang
Gyeonggi-do
Anhui
Province
Xian
Linyi
Shandong
Province
Luoyang
Dongying
Henan
Province
Yangzhou
Shaanxi
Province
Huangshan
Republic of Korea (8)
Dunhuang
Buyeo County
Chungcheong
nam-do
Jeollanam-do
Gongju
Gyeongsangb
uk-do
Seosan
Gyeongju
South Korea
China
Japan
Republic of Indonesia (2)
West Java Province
Special Region of
Yogyakarta
Malaysia (1)
Melaka State
Vietnam
Republic of the Philippines (3)
Aurora State
Philippines
Baler
Dinalungan
Malaysia
Socialist Republic of Vietnam(6)
Phu Tho Province
Viet Tri City
Thừa Thiên–Huế Province
Huế
Quang Nam Province
Hoi An
Indonesia
Japan (32)
Aomori
Prefecture
Tokushima
Prefecture
Yamagata
Prefecture
Kagawa
Prefecture
Fukushima
Prefecture
Kochi
Prefecture
Niigata
Prefecture
Kumamoto
Prefecture
Toyama
Prefecture
Nara
Prefecture
Ishikawa
Prefecture
Tagajo
Fukui
Prefecture
Niigata
Yamanashi
Prefecture
Dazaifu
Nagano
Prefecture
Nara
Gifu
Prefecture
Tenri
Shizuoka
Prefecture
Kashihara
Kyoto
Prefecture
Gose
Mie
Prefecture
Ikaruga
Wakayama
Prefecture
Asuka
Tottori
Prefecture
Koryo
Shimane
Prefecture
Shimoichi
11
1-9 East Asia Local and Regional Government Congress
Name
Participating local
and regional
governments
Discussion themes
2009 Meeting of Advocates
19 governments
from 3 countries
Promotion of exchange between Japan, China, and South Korea
2010 1st Congress
34 governments
from 6 countries
Conservation of cultural heritage and tourism promotion, international youth exchange for the next
generation
2011 2nd Congress
45 governments
from 6 countries
Crisis management, regional development
2012 3rd Congress
47 governments
from 6 countries
Social security in terms of aging population and decreasing birth rate, securing tax revenues,
regional development, and human resource development
2014 4th Congress
41 governments
from 6 countries
Social security in terms of aging population and decreasing birth rate, social security, and regional
economic development and employment
2014 5th Congress
41 governments
from 7 countries
Regional economic development, community development, and tourism promotion
The 5th East Asia Local and Regional Government Congress (October 27 to 28, 2014)
12
2. Overview of Japan's Local
Public Finance System
13
2-1 Role of Local Public Finances
Division of administrative affairs between the nation government and
local governments (example)
Area
National
government
Prefectural
government
Local
govern
ment
Municipal
government
Public capital
○Automobile
expressways
○National roads
(designated sections)
Education
○Universities
Welfare
Other
○Social insurance
○Defense
○Foreign affairs
○Currency
○National roads (others) ○High schools
○Health centers
○Prefectural roads
○Salaries and
personnel matters for
elementary school and
junior high school faculty
○Police
○Vocational training
○City planning
○Municipal roads
○Basic resident
register
○Fire department
○Elementary schools
and junior high schools
○Preschools
○Nursing care
insurance
○National health
insurance
○Waterworks
14
2-2 Role of Local Public Finances
○ Division of roles between the nation and local communities (FY2013 account settlement)
[Final annual expenditure-based]
Defense
expenses Land conservation and
development
Agency costs
expenses
Industrial
economy
expenses
Debt services
Social security-related
expenses
Education
expenses
Onkyu pensions
expenses
Others
Total
JPY 165.8 trillion
Defense
Onkyu pensions
expenses
JPY 69.1 trillion
Sanitation
expenses
Commercial
& industrial
expenses
Local
Debt services
Housing
expenses, etc.
Agriculture, forestry, &
fishery industry
expenses
Disaster recovery
expenses, etc.
Public welfare expenses (excluding pension
expenses)
Social education
expenses, etc.
School education
expenses
Land development
expenses
Land conservation
expenses
Judicial, police, and fire service
expenses
General administration
expenses, etc.
Pension-related public welfare expenses
National
government
(Central)
JPY 96.6 trillion
Note: The numbers in the parentheses indicate the ratio accounted for by the national
government and local governments for each purpose.
As these figures are currently under closer examination, they are subject to change.
Source: Local public finance related materials from the
Ministry of Internal Affairs and Communications
15
2-3 Distribution of National and Local Sources of Revenue
○ In Japan's public finances, the national-to-local ratio of tax revenue
from Japanese citizens is the inverse of the national-to-local ratio for
final expenditures, and there is significant divergence between the two.
(FY2013 account settlement)
Taxation on citizens
(total tax revenue = JPY 85.9 trillion)
National-to-local
National tax
(approximately JPY 51.2
trillion) 59.6%
National expenditures (net total-basis)
Local allocation tax, etc.
JPY 69.1 trillion
41.7%
National treasury
disbursements
Local tax
(approximately JPY 34.7
trillion) 40.4%
60 : 40
Local expenditures (net total-basis)
JPY 96.6 trillion
58.3%
Returns through services to citizens
Total national and local expenditures (net total)
= JPY 165.8 trillion
42 : 58
16
2-4 Overview of the Local Allocation Tax System



The local allocation tax system is a system that levels inequities in financial
resources between local public entities and ensures that there are sources of
revenue for local public entities so that a standard level of administrative
services can be provided to citizens no matter where they live in the nation.
From the perspective of local self governance, expenditures by local public
entities should be covered by that entity's tax revenues.
However, there is much variance in tax revenues depending on the region, and
many local public entities are not able to secure the sources of funds required
through tax revenues alone.
For this reason, under this system sources of funds that should be gained as tax
revenues by one region are collected by the national government for that region and
redistributed to local public entities.
17
3. Characteristics of Revenues and
Expenditures in Nara Prefecture
18
3-1 Overview of the Budget for Nara Prefecture
State of revenues (beginning of FY2015 + February 2014 correction (initial proposal))
Others 43(0.9)
その他
Unit:
JPY 100 million
単位：億円
(Composition
ratio %)
（構成比 ％）
Various revenues
諸収入 116(2.4)
Prefecture
bonds
県 債 657(13.7)
657 (13.7)
Prefectural tax
県 1104
税 1,104(23.0)
(23.0)
Money transferred
繰入金 126(2.6)
Revenue
歳 入
National treasury
国庫支出金
disbursements
596(12.5)
596 (12.5)
JPY 479.3
4,793億円
billion
Local allocation tax
1472 (30.7)
地方交付税 1,472(30.7)
Use
charges and fees 72(1.5)
使用料及び手数料
Local consumption
地方消費税清算金
tax
settlement money
390(8.2)
390
(8.2)
Local transfer tax
地方譲与税
212(4.4)
Local special grants
地方特例交付金
5(0.1)
19
3-2 Breakdown of Revenue by Prefecture
○ Approximately 40% of Nara Prefecture's budget is dependent on local allocation tax
○ The allocation tax dependency rate is the 8th highest in Japan
Others
Local allocation tax (including bonds for the
extraordinary financial measures)
Kochi
Prefecture
Tottori
Prefecture
Kagoshima
Prefecture
Shimane
Prefecture
Okinawa
Prefecture
Saga
Prefecture
Nagasaki
Prefecture
Nara
Prefecture
Miyazaki
Prefecture
Yamagata
Prefecture
Tokushima
Prefecture
Aomori
Prefecture
Oita
Prefecture
Akita
Prefecture
Wakayama
Prefecture
Kumamoto
Prefecture
Kagawa
Prefecture
Ehime
Prefecture
Hokkaido
Prefecture
Fukui
Prefecture
Nagano
Prefecture
Yamanashi
Prefecture
Niigata
Prefecture
Okayama
Prefecture
Shiga
Prefecture
Yamaguchi
Prefecture
Iwate
Prefecture
Gifu
Prefecture
Hiroshima
Prefecture
Toyama
Prefecture
Ishikawa
Prefecture
Mie
Prefecture
Ibaraki
Prefecture
Tochigi
Prefecture
Kyoto
Prefecture
Miyagi
Prefecture
Fukuoka
Prefecture
Gunma
Prefecture
Shizuoka
Prefecture
Saitama
Prefecture
Hyogo
Prefecture
Chiba
Prefecture
Osaka
Prefecture
Fukushima
Prefecture
Kanagawa
Prefecture
Tokyo
Aichi
Prefecture
Total
Source: FY2011 Survey on State of Local Public Finances (Ministry of Internal Affairs and Communications)
20
3-3 Status of Expenditures (by Purpose)
(Beginning of FY2015 + February 2014 correction (initial proposal))
Disaster recovery
expenses
災害復旧費
24(0.5)
Promotion of creativeくらし創造費
living expenses 43(0.9)
Industrial promotion
expenses
産業振興費
Employment
雇用政策費
policy expenses
17(0.3)
Others 13(0.2)
その他
53(1.1)
Unit:
JPY 100 million
単位：億円
(Composition％）
ratio %)
（構成比
[General finances]
［一般財源］
General affairs総務費
expenses 186(3.9)
Medical医療政策費
policy expenses 190(4.0)
[85]
［85］
Agriculture, forestry, &
農林水産業費
fisheries expenses 194(4.1)
Education expenses
教育費
1,139(23.8)
1139(23.8)
Regional revitalization
地域振興費
expenses 208(4.3)
Prefectural police
警察費
expenses
283 (5.9)
283(5.9)
Various
諸支出金
disbursements
363(7.6)
363 (7.6)
Prefecture land
management expenses
県土マネジメント費
516(10.8)
Expenditures
歳 出
JPY 479.3
billion
4,793億円
Debt services
公債費
807(16.8)
807 (16.8)
Health and
健康福祉費
welfare expenses
757(15.8)
757 (15.8)
［668］
[668]
21
3-4 Status of Expenditures (by Nature)
(Beginning of FY2015 + February 2014 correction (initial proposal))
Materials and
物件費その他
other expenses
Reserve
積立金 35(0.7)
［12］
239(5.0)
［141］
Unit:
JPY 100 million
単位：億円
(Composition ratio %)
（構成比
％）
[General finances]
Money
drawn 65(1.3）
繰出金
［64］
［一般財源］
Subsidies,
etc.
補助費等
Personnel
人件費
expenses
1,510(31.5)
1510(31.5)
［1,291］
[1291]
Expenditures
歳 出
1,292(27.0)
［1,156］
JPY 479.3
4,793億円
Obligatory
expenses
billionbillion]
[JPY 360.7
［3,607億円］
Investment
expenses
投資的経費
694(14.5)
［82］
Development of social
capital and facilities for
roads, rivers, etc.
Debt services
公債費
806(16.8)
［796］
Assistance
扶助費
expenses
152(3.2)
［65］
22
3- 5 Status of Social Security Expenses
Coverage ratio for main social security systems
項　目
Item
生活保護
Public
assistance
National health
insurance
related
国民健康保険関係経費
expenses
Coverage
of child allowances
児童手当（子ども手当）負担金
Benefits for persons
障害者自立支援給付
with disabilities
National
Prefectural Municipal
国
都道府県 government
市町村
government
government
75%
41%
66.6%
45%
25%
22.5%
Old elderly healthcare system
後期高齢者医療制度関係経費
related
expenses
32%
8%
Coverage of nursing
介護給付費負担金
care
benefits
25%
12.5%
備　考　Remarks
-
The coverage by the local government is 25%,
which is covered by the city, towns and villages
地方負担は25％で、市、福祉事務所設置町村及び都
with welfare offices, and the prefecture (portion for
道府県（福祉事務所非設置町村分）が負担
towns and villages without welfare offices)
Insurance premiums, etc. 50%
(Some
coverage by prefectures and
保険料等50％
municipalities
through the Insurance
（保険基盤安定制度等による都道府
Financial Base Stabilizing Scheme,
県、市町村の負担あり）
etc.)
9% -
16.7%
Otherそ　の　他　財　源
sources of revenue
16.7%
-
covered by the individual
22.5% 10%
本人負担10％
For the children (less than age three) of
employees, 35.6% coverage by the national
被用者の子（3歳未満）については、国35.6％、都道
government, 8.9% by prefectures and
府県・市町村8.9％、事業主46.6％
municipalities, and 46.6% by business owners
For the percentage covered by the individual under
その他財源の本人負担については所得に応じて軽減
other
sources of revenue, there are mitigation
措置有り
measures depending on income
Support funds, insurance premiums, etc.
52%
支援金・保険料等52％
coverage by prefectures and
8% (Some
（保険基盤安定制度等による都道府
municipalities through Insurance Financial
県、市町村の負担あり）
Base
Stabilizing Scheme, etc.)
premiums, etc. 50%
12.5% Insurance
保険料50％
In the case of institutional benefits, 20% from
施設等給付の場合は、国20％、都道府県17.5％
national government and 17% from prefecture
23
Major Expenses Including Social Security Related Expenses in the Nation's
General Account Expenditure
(Unit: JPY trillion)
1985(S60)
FY
1995(H7)
FY
2005(H17)
FY
2015(H27)
FY
Social
security
Educatio
Defe n,
Public works nse science,
and
technolo
gy
4.8
Social security
Public works
Social security
Social security
Others
Allocation tax, etc.
Education,
Defense science,
and
technology
6.1
Public works
Others
Education
, science,
Defense and
technolog
y
5.7
Public
works
Government
debt servicing
costs
Allocation tax, etc.
Others
Educatio
n,
Defense science,
and
technolog
y
5.4
Government debt
servicing costs
Allocation tax, etc.
Others
Government debt servicing costs
Allocation tax, etc.
Government debt servicing costs
PB expenses of JPY 72.9 trillion
Note: The figures are based on the initial budget for each fiscal year.
24
Source: Materials from the Ministry of Finance, Public Finances Subcommittee (held April 27, 2015)
(Unit: JPY
million)
（百万円）
60,000
Major Social Security-Related Expenses
主な社会保障関係経費の推移
The nature of public assistance expenses is assistance expenses,
and生活保護費の性質は扶助費、その他の性質は補助費等
the nature of others is subsidies, etc.
Public
assistance costs
生活保護費
National health insurance related
国民健康保険関係経費
55,914
expenses
52,303
児童手当（子ども手当）負担金
Coverage of child allowances
50,000
Benefits for persons with disabilities
障害者自立支援給付
Old elderly healthcare system related
後期高齢者医療制度関係経費
expenses
Coverage of nursing care benefits
介護給付費負担金
50,390
46,401
44,319
41,170
38,815
40,000
36,605
34,101
9,952
8,584
20,000
10,256
2,332
1,137
2,640
2,090
2,650
2,302
10,567
3,332
4,772
4,939
2,903
15,186
15,130
4,350
4,007
3,534
3,193
2,737
11,199
3,293
3,324
3,323
2,906
2,630
13,243
11,754
8,863
9,283
12,797
11,844
9,157
30,000
5,747
5,426
4,991
4,279
4,330
5,732
5,342
5,240
4,653
4,207
56,708
11,965
12,628
13,186
14,069
8,314
8,618
11,312
11,840
12,688
14,317
10,794
14,134
9,767
10,154
13,380
9,404
Ｈ１８
2006
H18
Ｈ１９
2007
H19
Ｈ２０
2008
H20
Ｈ２１
2009
H21
Ｈ２２
H22
2010
Ｈ２３
H23
2011
Ｈ２４
H24
2012
Ｈ２５
2013
H25
Ｈ２６
2014
H26
Ｈ２７
H27
2015
10,000
0
*Settled
amount for FY2013 and initial budget amount FY2014 and FY2015
※ Ｈ25までは決算額、Ｈ26・27は当初予算額
25
3-6 Overview of the Nara Prefecture Administrative Management Program
○ Basic policy
○ Plan period
In order to achieve the policy of creating a Nara that aims for
regional self-reliance and is a comfortable place to live, we
will take advantage of all kinds of management resources
and fully deploy our stance towards management.
April 2014 to March 2017 (three years)
Full deployment of the management program
Area management
Direction
(1) Improvements in efficiency through collaboration between
municipalities (horizontal complementation)
(2) Assistance to small municipalities (vertical complementation)
(3) Transfer of authority from prefectures to municipalities
2. Collaboration and coordination with various
parties in the region
Human resources and organizational management
Basic policy
1. Collaboration and coordination with municipalities
Facility management
(1) Optimization of total retained amount
(2) Effective use of prefectural assets
(3) Promotion of longer life
Asset management
Administrative management with a culture of
publication and dialog
1. Securing and developing human resources
2. Organizational development
Improvements to operations, work-life balance
Public finances management
1. Securing revenues
Internal control
2. Review of expenditures
26
4. Revenue Management Efforts
27
4-1 Characteristics of the Tax Revenue Structure of Nara Prefecture
Individual prefectural tax, automobile taxes, and corporate business tax account for a large proportion of the
breakdown of prefectural tax revenue (JPY 110.4 billion) for the prefecture budget for FY2015.
Tobacco tax, 1,262, 1.1%
Automobile acquisition tax, 1,298,
Golf course use tax, 903,
Industrial waste tax , 144
Real estate acquisition tax, 2,046,
Other taxes, 25,0.0%
Diesel oil delivery tax, 6,006,
Local consumption tax, 10,731
Individual prefectural tax, 47,224,
Automobile tax, 15,150,
Corporate business tax, 13,693,
Corporate prefectural tax, 3,052,
Individual business tax, 1,187,
Prefectural share of taxes on income from the transfer of stocks
Prefectural share of taxes on dividends, 4,611,
Prefectural share of taxes on
bank deposit interest, 875,
Unit: JPY million
28
4-2 Prefectural Tax Collection Status
Changes
in the collection rate
徴収率の推移
％
100
Prefectural tax excluding individual
prefectural tax
98
96
94
Prefectural tax
overall
92
90
Individual prefectural tax
88
1994
FY年 度
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
29
4-3 Diversification of Receipt Methods and Receipt at Convenient Stores
Nara Prefecture
1. Tax notice and payment notice
The payment number (12 digits) and confirmation number
(4 digits) are stored in the bar code
Taxpayer
Tax administration
integration system
3. Payment reconciliation
processing based on
the confirmed report
data
2. Payment at convenience stores
Convenience stores
3. Scan bar code, conduct payment procedures
Transfer payment Invoice and receipt stored by
the store
Many stores
operate 24
hours
a day
8. Sending of receipt results data
Preliminary report: day following the receipt date
Confirmed report: four to five business days
following the closing date (every five days from
the beginning of the month)
4. POS information
Receipt notice
Payments collected
Collection agencies
Convenience store
headquarters
5. Preparation of receipt results data
Receipt notices stored by
headquarters
11. Notification of receipt
6. Receipt results data
Payments collected
7. Consolidation of receipt results
data
11. Payments collected
Day following and two days
following the date the confirmed
report is sent
Designated financial
institution
Nanto Bank, Ltd.
30
4-4 Spread of Convenience Store Payments
○ The by-deadline payment rate was 86.4%, a 1.2 point improvement from the previous year
○ Among the payment methods, the ratio is growing for payment at convenient stores
By-deadline
payment rate
86.4
85.2
Commencement of
convenience store payments
84.2
83.4
82.2
81.2
80.5
Commencement of credit
card and MPN payments
79.5
78.5
77.3
2,005
2,006
2007
2008
2009
2010
2011
2012
2013
2014
Use ratio
2005
86.9
2006
70.7
2007
40.3
2011
39.6
2014
13.1
64.1
2010
13.1
12.9
12.5
38.1
36.4
34.7
15.9
14.3
66.4
2009
2013
13.4
68.4
2008
2012
13.1
12.1
11.7
11.2
24.9
25.7
28.4
30.8
33.1
17.3
20.5
22.8
21.0
0.9
20.8
1.4
20.0
1.5
19.4
1.7
19.1
1.9
Counters at
銀行等窓口
banks,
etc.
Account
口座振替
transfer
Convenience
コンビニ
stores
MPN
ＭＰＮ
Credits
クレジット
31
4-5 Payments Through Multi-Payment Networks
ＭＰＮ収納イメージ（法人３税電子納税なし）
Taxpayer
納税者
Nara Prefecture
奈良県
税務システム
Tax
administration system
Tax
notice and
納税通知書・
payment
納付書 notice
3. Acquisition of tax notice and
③
納税通知書・納付書の取得
payment
notice
1. Preparation of tax notice and
① 納税通知書・納付書作成
payment
notice
Joint共同利用センター
use center
MPN
communication
MPN通信サーバ
servers
④
ＭＰＮを利用した納付
4. Payment
using MPN
4-1
④－１ using networks
Payment
ネットワークを利用した納付
・Internet
banking
・インターネットバンキング
・Mobile
banking
・ATM
(limited to MPN
・モバイルバンキング
supporting
equipment)
・ATM（ＭＰＮ対応機器に限る）
2. Payment information
②’納付情報登録
registration
Payment
納付情報
information
2. Payment information
② 納付情報登録処理
registration processing
6. Reconciliation
⑥ 消込処理
processing
Reconciliation
消込情報
information
7.
processing
⑦ Reconciliation
消込処理
Reconciliation
消込情報
information
Financial
institutions
金融機関
4-2
④－２
Payment
at the counters of
一括伝送方式採用金融機
financial
institutions
using
関（ゆうちょ銀行等）での窓
bulk
transmission
systems
口納付
(Japan Post Bank, etc.)
5. Payment
⑤ 支払処理
processing
MPN
MPN
Payment
from home
via the
Internet
32
4-6 Credit Card Payment
1. Payment①納税通知書等
notice
Notification クレジット決済に必要な情報の通知
of necessary information for credit settlement
Payment number
(12 digits) and confirmation number (4 digits)
支払番号（12桁）・確認番号（4桁）
納税義務者
Taxpayer
8. ⑧納税証明書等の送付
Sending certificate of tax payment
5. Payment reconciliation
Tax integration system
税務総合システム
※
2. Sending payment request
data
②収納依頼データの送信
Payment number, confirmation
number, and amount
支払番号・確認番号・金額
3.
Entering and sending the required information
③必要事項の入力・送信
Payment
number, confirmation number, credit card
支払番号・確認番号・クレジットカード番号等
number, etc.
⑤
確報データに基づく
processing
based on the
confirmed
report data
収納消込処理
7. Notification
of receipt
⑦収納済の通知
4.④収納結果データの送信
Sending of receipt results data
Preliminary
report: the day following 3
速報：③の翌日
Confirmed report: the day following
確報：締日の翌日
the closing date
Designated
proxy payers
指定代理納付者
代理納付
Proxy
payers
Designated
financial institution
指定金融機関
Nanto Bank, Ltd.
（株）南都銀行
6.
Payments of payments collected
⑥収納金の払込
→
納付日payment date
first business day of the following month
翌月第1営業日
business day following the 15th
毎月末日
翌月15日の翌営業日
Closing date
締日
15th of every month
Last day of 毎月15日
every month
*※
Fund
settlement is conducted separately between the taxpayer and Yahoo Japan Co,. Ltd. (or the credit
納税者とヤフー（株）（自社発行以外のカードの場合はカード会社）とで別途資金決済を行う。
card
company in cases of cards issued other than the company).
ただし、資金決済の可否は県への収納へは影響しない。
However, whether funds are settled or not will not have an effect on payment to the prefecture.
33
4-7 Delinquency Arrangement Efforts
○ Individual prefectural tax accounts for the highest percentage of Nara
Prefecture's tax revenue structure, and individual prefectural tax
collection measures are an urgent issue from the perspective of
securing tax revenues.
○ Because matters such as the taxpayer and the income amount that
serves as the basis for the tax calculation amount are shared for
individual prefectural tax, the administration of taxation and collection
for individual prefectural tax are conducted together by municipalities.
○ Initiatives to improve the total collection rate for the prefecture and
municipalities are required.
34
4-8 Details of Delinquency Arrangement Efforts
Details of the efforts
1. Strengthen collection through the promotion of the Nara Model
Staff dispatch-type cooperative collection through, network-type
cooperative collection
2. Dispatch of prefecture personnel as needed
3. Direct collection based on Article 48 of the Local Tax Act
4. Joint public sales of real estate by the prefecture and municipalities
5. Promotion of special collection for individual inhabitant taxes
6. Human resource development
35
4-9 Measures for Non-Tax Receivables
○ As the financial environment becomes more and more difficult, measures for
non-tax receivables is an urgent issue from the perspective of securing
revenues and the fairness of coverage.
○ Initiatives to prevent the occurrence of new receivables and reduce the
amount of receivables that have already been incurred
○ Strengthen measures to collect receivables
○ Training and individual consultations by lawyers and other professionals
○ Contracting administration to private sector debt collection agencies
○ Developing an environment that facilitates payment
36
4 - 10 Overview of Municipal Bonds
○ What are municipal bonds?
Municipal bonds are a form of debt incurred as a result of externally
procuring funds required for public finances by a local public entity for
which the debt is performed over a period that exceeds one fiscal year
○ Functions of municipal bonds
1. Fiscal year adjustments between public expenditures and public
revenues
2. Adjustments for fairness between generations for the burden of
residents
3. Complementation of general finances
4. Adjustments for national economic policies
○ Fund classifications
Public funds (fiscal loan funds, Japan Finance Organization for
Municipalities funds)
Private sector funds (funds raised in the market, funds underwritten by
banks)
37
4-11 Diversification of Lenders
○ In municipal bonds planning, increase the ratio of private sector funds in an
effort to focus and reduce public sector funds
○ Introduce market-funded bonds from the perspective of diversifying means of
funding and securing stable funding
Issuance amount by type of funds
(Unit:
JPY million)
（単位：百万円）
FY
2009
2009年度
FY
2010
2010年度
FY2011年度
2011
FY
2012
2012年度
FY
2013
2013年度
FY
2014
2014年度
公
Public sector funds
金
36,610
18,948
12,051
12,230
8,255
12,360
民
Private
間 sector funds
資
金
45,953
65,570
57,147
57,133
64,393
53,610
Breakdo
民
wn of
間
private
資
sector
funds
金
Borrowing from banks, etc.
銀行等からの借入
35,953
45,570
27,147
27,133
34,393
23,610
10,000
10,000
10,000
10,000
10,000
10,000
0
10,000
20,000
20,000
20,000
20,000
82,563
84,518
69,198
69,363
72,648
65,970
的
内
訳
資
Bonds
Individual
市
個別債
released bonds
場
in the
公
Jointly-issued
market
共同発行債
bonds
募
Total
合計
Future efforts
○ Consider revising the issuance amount for bonds released in the market
from the perspective of funding costs
38
4-12 Controlling the Future Interest Rate Burden
Diversification of the maturity of borrowings
(%)
Interest rates on Japanese
government bonds (JGBs)
日本国債の金利推移
6
20-year JGB
20年国債
5
10年国債
10-year JGB
5年国債JGB
5-year
4
3
2
1
0
Prepared based on data財務省HP資料より作成
from the Ministry of Finance website
○ For Nara Prefecture, borrowings mainly consist of 10-year bonds
○ Introduce 5-year bonds to control the interest rate burden
○ Consider the introduction of 20-year bonds in consideration of
future interest rate fluctuation risks
39
5. Expenditure Management Efforts
40
5-1 Implementation of Major Projects
○ Nara Prefecture promotes efforts aimed at revitalizing the economy and
improving the quality of living in order to create a Nara that is self-reliant as a
region and is a comfortable place to live.
○ Nara Prefecture is implementing various projects in order to achieve this goal.
For the main projects, total project costs and projects costs (expected) for each
fiscal year are assessed.
To Nara Park
・Indoor event square (theater and cinema
facility)
・Video attraction
To Nara Palace
Site Historical
Park
・Convention center
・Kitchen
International brand
hotel
Beverage and
goods
Underground bus
terminal
Spa
facilities
・Multi-purpose
square
・Underground
parking lot
To Osaka
Training center
To JR Nara
Station
Parking lot
(south building)
Project for the effective use of
prefecture-owned land
41
5-1 Implementation of Major Projects
○ In order to implement major projects:
1. Consider sources of funds for projects
・Review existing projects in order to secure funds for main projects
・Utilization of national treasury disbursements and private sector
funds
・Utilization of prefecture bonds with allocation tax measures
2. Contributing reserves to a fund
Contribute reserves to a fund through measures such as reducing
expenses at the execution phase
42
5-2 Reserves to the Prefecture Bond Administration Fund
Supporting future debt service costs
Deposit surplus funds, etc. into a fund in order to prepare for future debt
service costs.
Balance
of prefecture bond management fund
県債管理基金の残高推移
100 million
yen
億円
500
400
434
444
2014年
2014
2015年
2015
392
378
353
333
305
300
285
302
307
2009年
2009
2010年
2010
350
200
100
0
2005年
2005
2006年
2006
2007年
2007
2008年
2008
2011年
2011
2012年
2012
2013年
2013
43
5-3 Efforts Under the Nara Model
1. Current state of municipalities in Nara Prefecture
2010 → 2040
Total population change rate by municipality
Status of mergers of municipalities
(Japan Policy Council)
(negative figures in parenthesis)
Number of
municipalities
(April 1999)
Northwest
生駒市
▲4.4
安堵町
▲35.9
川西町
▲41.6
三宅町
▲38.5
East
Nationwide
3,229
(1,511)
(46.8%)
1,718
Nara
Prefecture
47
(8)
(17.0%)
39
天理市
▲25.6
広陵町
▲16.0 田原本町
▲29.9
大和高田市
▲34.8 橿原市
上牧町
▲39.7
山添村
▲55.0
大和郡山市
▲32.3
香芝市
11.1
河合町
▲40.7
奈良市
▲23.5
斑 鳩町
▲ 22.0
三 郷町
▲ 29.7
王寺町
▲30.2
Central
平群町
▲33.8
葛城市
▲8.9
桜井市
▲24.7
宇陀市
▲49.9
▲15.9
御杖村
▲57.8
明日香村
▲47.3
御所市
▲45.8
曽爾村
▲56.4
There are many small municipalities in Nara Prefecture
高取町
▲34.3
大淀町
▲36.5
Decrease
Number of
municipalities
(April 2014)
東吉野村
▲70.6
吉野町
▲64.6
・There have not been many mergers of municipalities in Nara Prefecture
下市町
▲56.6
黒滝村
▲61.2
五條市
▲48.7
川上村
▲72.2
Becoming a society with a declining population
天川村
▲63.0
野迫川村
▲64.5
South
十津川村
▲51.3
・The population is decreasing and aging in the southern and
eastern areas of Nara Prefecture
・The population is expected to get older and decrease in the
northwestern areas and central areas of the prefecture in the
future
・By 2040, the population will decrease for all municipalities
excluding one
上北山村
▲59.1
下北山村
▲52.5
Over
+1.0%
+1.0％超
0.0%
to up to negative 15.0%
0.0％～▲15.0％未満
Negative
15.0% to up to negative 30.0%
▲15.0～％▲30.0％未満
Negative
30.0% to up to negative 45.0%
▲30.0％～▲45.0％未満
Negative
45.0% to up to negative 60.0%
▲45.0％～▲60.0％未満
▲60.0％超
Over
a negative 60.0%
(1 municipality)
(１団体)
(2 municipalities)
(２団体)
(8 municipalities)
(８団体)
(11
municipalities)
(11団体）
(11
municipalities)
(11団体)
(6 municipalities)
(６団体)
44
2. Role of the Prefecture in a Society With a Declining Population
The Nara Model Concept
Local efforts are needed in an aim to check population
decline and maintain and improve local vitality
In order for small municipalities to continue providing high
quality administrative services, measures to improve
administrative efficiency other than mergers of
municipalities are required.
National
government
Prefecture
Actively moving "middle fielder"
Based on the concept of effectively using the resources of the
prefecture and municipalities (human resources, financial resources,
public facilities, etc.) as a prefecture overall, actively promote
collaboration and coordination between municipalities
Municipalities
Municipalities
Municipalities
Municipalities
Have municipalities assist one of
the most important roles of the prefecture
Using soccer as an example, this can be referred to as
serving as a "middle fielder"
45
3. Various Patterns of Efforts Under the Nara Model
Nara Prefecture and Mayors' Summit has been held several
times per year since FY2009, in which the prefectural
governor and mayors of municipalities conduct workshops
and share issues.
Nara Prefecture and Mayors' Summit
Efforts under the Nara Model
1. Implementation of projects through cooperation by the prefecture and municipalities
Municipalities
Prefecture
Municipalities
Municipalities
○ Broad healthcare provision system in the
southern area of the prefecture
○ Community building, etc. through the
signing of agreements between the
prefecture and municipalities
46
2. The prefecture provides financial and technical assistance for initiatives
implemented through coordination and cooperation between municipalities
(Coordination and cooperation between
municipalities)
Cities
Prefecture
Towns
Villages
○ Adoption of wide-area service for fire
fighting
○ Adoption of wide-area service for
garbage disposal
3. Administrative work for municipalities is entrusted to the prefecture and conducted
by the prefecture on the behalf of municipalities
Work entrusted
Municipalities
Prefecture
Municipalities
Municipalities
○ Prefecture conducts maintenance and
repair of roads and bridges on the behalf
of municipalities
Administrative work the
behalf of municipalities
4. Effective use of the total assets such as facilities respectively held by the prefecture
and municipalities
(Facility management)
Prefecture
Assets held by
the prefecture
Coordination
Municipalities
Municipalities
Assets held by
municipalities
Municipalities
Efficient use within the prefecture
Municipalities
○ Utilize the waterworks assets of the prefecture
and municipalities by the prefecture as a whole
47
Case 1. Broad Healthcare Provision System in the Southern Area of the Prefecture
Motive for the idea
Details of coordination
Up until now, three public hospitals in the southern area of the
prefecture were operated as hospitals with the same kind of function
Shift from three public hospitals to one broadarea healthcare centers
▼ Nanwa Regional Medical Association,
Minami Nara Prefecture General Medical Center
Scheduled to be opened in
July 2016
Ways of coordination
•
•
•
A partial affairs association participated in by 12 municipalities and the
prefecture will construct, modify, and operate three hospitals.
Prefecture covers a portion of the municipality's bond issuance redemption
amount
Doctors dispatched by the prefecture's medical universities
Decrease in
number of
patients
Vicious
cycle
Decline in the
healthcare
function
Decrease in
the number of
doctors
Minami Nara Prefecture
General Medical Center
Division
of roles
and
responsib
ilities
Nanwa Regional
Medical
Association
48
Case 2. Adoption of Wide-Area Service for Fire Fighting
Motive for the idea
•
•
•
•
Increase in the number of emergency transport cases due to the aging population
Concerns over large-scale disasters such as large-scale earthquakes, floods, etc.
Maintenance and renewal is difficult for aging fire-fighting facilities and equipment
Fire-fighting and emergency rescue technologies becoming more advanced and
diversified
Details of
coordination
Launching of a regional fire association participated in
by 37 municipalities
Nara Prefecture Regional Fire
Association Fire Department
Former Yamatokoriyama
City Fire Department
Former Yamabe Regional
Administrative Affairs
Association Fire Department
Former Seiwa Fire
Department
Former Kashiba and Koryo
Fire Association Fire
Department
Former Katsuragi City
Fire Department
Former Chuwa
Regional Fire
Association Fire
Department
■ Role played by the prefecture to achieving wide-area service
Former Gojo City Fire
Department
•Establishment of plans for promoting wide-area service adoption and wide-area fire
fighting management
Emergency
provisions
•Dispatch of personnel to Nara Prefecture Regional Fire Association, adoption of digital
technologies for fire and emergency radios, and development of advanced command
centers
■ Overview of Nara Prefecture Regional Fire Association
11 fire departments
Nara Prefecture Regional Fire
Association
1 fire department (37 municipalities)
Former Uda Regional Fire
Association Fire
Department
Former Sakurai City
Fire Department
Former Nakayoshino Regional
Fire Association Fire
Department
Former Yoshino Regional
Administrative Affairs
Association Fire Department
The new Nara Prefecture Regional
Fire Association
Headquarters: Kashihara City
Number of fire stations:
18
Number of employees:
1,280
Number of vehicles owned:
166
Number of participating municipalities: 37
Population serviced:
approximately
900,000
Area serviced:
3,361 km2
49
Case 3. Prefecture Waterworks Facility Management
Motive for the idea
As we enter an era of shrinking demand, it is necessary to optimize water resources held by each water supply
operator and make innovations for facilities renewal that will increase going forward.
Details of coordination
Use the waterworks resources (facilities, water resources, human resources, technical capabilities) managed by the
prefecture and optimize total waterworks assets in the prefecture
Prefecture
waterworks area
Prefecture-managed waterworks used
to supply service water to a wide area
for municipalities that lack their own
supply of water
Gojo and Yoshino
area
Waterworks managed through only
the municipality’s own supply of water
Simplified
waterworks area
Scattering of small water supply
facilities (depopulated area)
Ways of coordination
 Prefecture waterworks area:
use of prefecture waterworks water sources and facilities
 Gojo and Yoshino area:
prefecture supports coordination between municipality waterworks
 Simplified waterworks area:
use of prefecture waterworks human resources and technical
capabilities
Image
of prefecture water conversion through
直結配水による県水転換イメージ図
directly-connected water supply
Prefecture
waterworks
県営水道
water purification
浄水場 plant
Water
purification
plant
浄水場
Municipal waterworks
市町村水道施設
facility
Water
送水管
pipe
Directly高低差を利用
connected
して直結配水
water supply
using vertical
intervals
Each
各家庭
household
Distributing
配水池
reservoir
Pump
facilities
ポンプ施設
Decompressi
減圧施設
on facilities
50
6. Effective Use of Assets
51
6-1 Fund Bond Investments
Efforts to increase fund management revenues
○ Trend of declining interest rates in Japan
The average interest rate on deposits (one-year) with financial
institutions in Japan for FY2014 was 0.35%
○ Bond investment results
Investment timing
Investment
amount
Investment
interest rate
March 2014
JPY 200 billion
0.650%
May 2014
JPY 200 billion
0.664%
October 2014
JPY 200 billion
0.544%
December 2014
JPY 200 billion
0.461%
March 2015
JPY 200 billion
0.484%
May 2015
JPY 200 billion
0.549%
May 2015
JPY 200 billion
0.549%
52
6-2 Status of Facility Management Efforts
Current situation and challenges related to assets owned by the prefecture
Prefecture-owned building stock
(all facilities)
(No. of
buildings)
Buildings for which 30 years or
more has passed since the
completion of construction now
account for approximately 50% of
overall stock
200
150
100
50
2007
2002
1997
1992
1987
1982
1977
1972
1967
1962
0
～1952
Buildings for which 30 years or more has passed
since the completion of construction now
account for approximately 50% of about 790
facilities (buildings and their grounds, as of July
2013), meaning that it will be difficult for status
quo to maintained for buildings owned by the
prefecture.
1957
(1) Massive growth in aging buildings
(FY of
construction)
(2) Changing needs
Increase in facilities with low
usage accompanying changes in
the needs of users.
Social needs including
consideration to the
environment through energysaving measures.
(3) Decline in the safety of
facilities
There are concerns over a
decline in safety as detailed
development becomes
difficult as a result of a drastic
increase in demand for
facilities overall.
The necessity of facility management
It is necessary to introduce the technique of facilities management for assets owned by the prefecture in an aim to achieve even
more effective use of assets owned by the prefecture from the perspective of long-term and prefecture-wide management.
Establishment of the Basic Facility Management Promotion
Policy (January 2013)
53
6-2 Status of Facility Management Efforts
Measures for promoting facility management
○ Conduct an assessment of assets for the purpose of facility selection and investment concentration
○ Review of quality and quantity in consideration of the three pillars of facilities management.
Three effects aimed for
Current asset stock
(1) Improve user satisfaction
Assessment of assets
(visualization)
[Secondary assessment]
Qualitative assessment
[Tertiary assessment]
Comprehensive assessment of
establishment background, individual
plans, maintenance costs, etc.
Selection of assets and
investment concentration
Don't use
Transfer, sales, etc.
Three pillars for facility
management
1. Optimization of total
retained amount
Reduction and
optimization of the
total volume of
assets
Use
Consolidation, diversion, etc.
Centralization of functional
improvements and conservation
2. Effective use of
prefectural assets
3. Promotion of longer life
Maximizing the reuse
value of assets
Reduction and leveling of
lifecycle costs
Conversion from corrective
to preventive maintenance
Review of quality
and quantity
[Primary assessment]
Relative assessment
(Numerical assessment)
(2) Contribute to the improved
soundness of public finances
(3) Contribute to community
building and the
environment
54
Example of Efforts 1: Private Sector Use (Nara Prefecture Youtokugakusha
Development Project)
Nara Prefecture Youtokugakusha (Student Dormitory) (location: Bunkyo Ward, Tokyo)
Remodeling costs generated through a fixed-term land leasehold agreement and a student dormitory purchase
agreement.
Business methods
1. General fixed-term land leasehold agreement (50 years) signed for a portion of the grounds.
2. A private sector business will construct a student dormitory and a private sector for-profit facility (on the land
covered by the fixed-term land leasehold agreement).
3. The prefecture will buy the student dormitory (offsetting with the concession money (a portion of the fixed-term
land leasehold fee)).
4. The prefecture (Nara Prefectural Scholarship Foundation) will operate the student dormitory.
5. The private sector business will operate the private sector for-profit facility.
6. The fixed-term land leasehold fee (rent) excluding the concession money will be paid to the prefecture over a
period of 50 years.
The private sector business to fulfill the role above will be recruited and selected through an open-proposal
land leasehold agreement and student
method. Fixed-term
dormitory purchase agreement
Private sector for-profit facility
Purchase of the
student dormitory
Business
Nara Prefecture
Nara Prefectural
Scholarship Foundation
Loan of the
student
dormitory
Concession
money
Rent for 50
years
Rent
Manag
ement
Dormitory
fees
Operation
Student dormitory
(50 rooms)
Private sector
facilities
Youtokugakusha (student dormitory)
Fixed-term leased land
Land = owned by the prefecture
Student dormitory and private sector for-profit facility.
(operated from April 2010)
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Example of Efforts 2: Sales of Prefecture Land
(Daikanyama iStudio, Former Tsurumaki Kousha (Public Official Accomodation))
Daikanyama iStudio
(address: Shibuya Ward, Tokyo)
The function of Daikanyama iStudio that serves as the information distribution
center for the prefecture transferred to the Nara Mahorobakan that has been
opened as a private sector facility, and the site where the building once stood was
sold through general competitive bidding.
Former Tsurumaki Kousha
(Public Official Accommodation)
(address: Setagaya Ward, Tokyo)
As a result of a review of the public official accommodation for Nara Prefecture
public workers that are working in Tokyo, the building was demolished and the
former site was sold through general competitive bidding.
Sold in November 2011
Sold at a high price due to favorable location in Tokyo (two properties sold for
approximately JPY 4.7 billion)
Proceeds from the sale have been kept as a reserve, to be used as the source of funds
for hospital development, etc.
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Example of Efforts 3: Invitation of Private Sector Facilities to Unused Land
Site of the former Miminashi High School (Tokiwa Town, Kashihara City)
Sports ground area:
School building area:
Effect:
Invitation of large private sector customer-attracting facility (JA
Nara Prefecture Mahoroba Kitchen)
Land lease through a fixed-term land leasehold agreement
Use in a central area relocation plan
Contribution to local community building and regional
revitalization
Secure revenues for the prefecture through the land lease
JA Nara Prefecture Mahoroba Kitchen
(Opened from April 2013)
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Example of Efforts 4: Relocation of Prefecture-Owned Facilities (Central Area)
Integration and consolidation of prefecture-owned facilities
Central facility:
The former Miminashi High School (earthquake resistant structure) modified into the Kashihara Comprehensive
Government Office Building
Consolidated facilities: Comprehensive government office buildings (two facilities with no earthquake resistance)
Small government office buildings (agriculture and forestry promotion office, civil engineering office, and a
prefectural tax office)
*The former sites will be used for purposes such as community building based on consultations with
mayors of municipalities
Effect:
Reduction in building improvement costs for earthquake resistance and large-scale building improvement costs
Revenue gained through sale of former sites that were consolidated
Costs:
Approximately JPY 1.6 billion for building improvement work
Kashihara Comprehensive Government
Office Building
(Operations started from January 2015)
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7. Efforts to Secure New Sources of Revenue
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7-1 Introduction of Advertising (Naming Rights) for Public Facilities
Naming rights consist of the rights to give nicknames using company
names, brand names, etc. to public facilities, and by selling these
rights it is possible to gain funds related to facility management, etc.
In Nara Prefecture, naming rights for some applicable public facilities
are sold, and the funds received are utilized for sustainable facilities
management, the maintenance and improvement of facility service,
and improving the appeal of facilities.
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7-1 Introduction of Advertising (Naming Rights) for Public Facilities
Naming rights introduction example
・Introduction of naming rights for sports facilities as a new means of securing sources of revenue
The prefectural Kashihara Koen Baseball Stadium given the nickname "Sato Yakuhin Stadium"
・Naming rights fee for three years: JPY 15,000 thousand (2010 to 2012)
・Naming rights fee for three years: JPY 24,000 thousand (2013 to 2015)
Utilization of naming rights fees
・Through the use of naming rights fees, the baseball field was improved so that a safer and more
comfortable facility could be used by the people using the facility.
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7-2 Contribution-Based Crowdfunding
Nara Prefecture
Website on the Internet
PR on the appeal of
living in an old
traditional home
Issuance of the Nara's
Festivals and Performing Arts
video library
Donations
Individuals
Donations
Individuals
Donations
Individuals
(Platform)
Payments
Record, digitize, store, and use videos of the
traditional festivals and performing arts (intangible
folk cultural properties) of Nara Prefecture
Repairs and workshops on an important cultural
property named the Iwamote House in Yamato
Folklore Park
Collection and arrangement of
Asuka and Fujiwara (ancient burial
mounds) historical images
Ishibutai ancient burial mound
Donations
Individuals
Crowdfunding Service
Provider
A website lists the projects
offered by the prefecture
Excavation work in 1933
Currently
Storage and use of photos of Asuka and
Fujiwara (ancient burial mounds) taken in
the mid 50's and 60's after digitization
Empathy
Science and Technology
Experience Festival
Provision of donation certificates and
rewards
Project progress emails and report letters
Holding of a Science and Technology Experience
Festival that features experience and trial
corners for science and technology that is
nearby and introductory exhibits of industries
and companies in the prefecture
Operation of the Hanarart
Bus
Decorate the bus that runs between the main
venues with art during the Art Festival Hanarart
2015
Projects are conducted using donations from individuals who empathize with the purposes of projects after viewing the
website of the crowdfunding service provider.
Build relationships with contributors through means such as project progress emails and report letters.
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Thank you for your attention.
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