Osaka Izumisano's “Hometown Tax Litigation” Today's Judgment Osaka High Court January 30, 4: 2

The decision of the Ministry of Internal Affairs and Communications, excluding Izumisano City, Osaka, which is excluded from the home tax system, is illegal, and a ruling by the city seeking revocation will be sentenced to the Osaka High Court on March 30. It is noteworthy what kind of judgment the court will make in a situation where one municipality and the Ministry of Internal Affairs have violently confronted each other and the situation has evolved into a dispute in the judiciary.

Regarding hometown tax payment, the law was amended due to overheating of competition for return goods, and new regulations on return goods were established in June last year. Raised a large donation and regarded it as a problem and excluded it from the system.

Izumisano has filed an action in the Osaka High Court seeking revocation in response to the Ministry of Internal Affairs and Communications decision.

The trial challenged the exclusion for donation collection before the law was revised.

Izumisano City asserted that "it is illegal to apply the law retroactively in the past," while the Ministry of Internal Affairs and Communications "collected donations in a way that neglects the intent of the system. It is legal with such judgment data. "

The ruling of this trial will be sentenced at 10:30 am on the 30th.

Attention is drawn to the court's judgment on the matter that the municipality and the Ministry of Internal Affairs and the Ministry of Internal Affairs have violently confronted each other over the design and operation of the hometown tax payment system, and the situation has evolved into a situation where it is contested in a judicial setting.

The history of the conflict

Osaka Izumisano has been fiercely opposed to the Ministry of Internal Affairs and Communications, which has strong authority over local governments, over its hometown tax payment.

At the outset, the Ministry of Internal Affairs and Communications set a new standard for procurement prices for return items, and issued a `` notice '' asking them to adhere to the standards, in order to stop excessive competition between local governments over return items .

Izumisano, on the other hand, struggled directly with "notification is not enforceable", and last year, nationwide, saying that in addition to return items, gift certificates worth 10 billion yen will be provided according to the person who donated. Collected the largest donation amounting to 49.7 billion yen.

In June of last year, a new system of hometown tax payment was introduced by a law change, but the Ministry of Internal Affairs and Communications excluded Izumisano City as a result of considering whether donations were collected in an appropriate manner before the law change.

Izumisano, on the other hand, complained that exclusion of the city because of the act before the law was amended was, "Is it a junk game and it was unreasonable?" Committee for review.

The Commission pointed out that "there is a risk of violation of the law" as a result of the examination, and recommended that the Ministry of Internal Affairs and Communications review it.

However, the Ministry of Internal Affairs and Communications denied this recommendation and decided to continue excluding Izumisano from the system, so Izumisano filed a trial last November seeking a reversal of the decision, and the conflict between the two parties led to a court struggle. I was moving.