Osaka Izumisano Hometown Tax Payment System Lawsuit Today Supreme Court Decision

Osaka Izumisano Hometown Tax Payment System Lawsuit Today Supreme Court Decision June 30, 4:06

On the 30th, the Supreme Court will give a verdict in a case in which Osaka Izumisano City, which was excluded from the system for giving excessive gifts for hometown tax payment, is suing the country. It will be noted how the Supreme Court will judge the conflict between Izumisano City and the country that has deepened over the system.

When the law was revised in response to the overheating of oldness and tax return gifts competition, and a new system was introduced in June of last year, four municipalities including Osaka Izumisano City donated excessive gifts and made large donations. It was excluded from the system as it was collecting.

Izumisano City has filed a lawsuit against the country for revocation, saying that the exclusion is illegal, but it was rejected by the Osaka High Court and appealed.

The main issue in the trial is whether the donations were excluded from the system due to the way donations were collected before the law was revised, and whether the notification itself showing the criteria was illegal.

While Izumisano City claimed that it was illegal to impose a disadvantage after the revision due to the abuse of discretionary power because of the lawful collection method before the law was revised, the state said In order to make it a thing, the past collection method should be included in the examination criteria.”

The Supreme Court's 3rd Small Court has heard the opinions of both parties this month by opening the necessary arguments when changing its judgment, and the high court's decision refusing the Izumisano's appeal may be reviewed.

The ruling will be handed down at 3:00 pm on the 30th, and attention will be paid to what kind of judgment the Supreme Court will give to the conflict between Izumisano City and the country that has deepened over the system.

Izumisano City and Ministry of Internal Affairs and Communications

Izumisano City and the Ministry of Internal Affairs and Communications have been in strong conflict over the oldness and tax payment.

The Ministry of Internal Affairs and Communications has issued four notifications since 2015 to stop excessive competition between local governments for gifts, and in 2017, the procurement price of gifts was 30% of the donation amount. I asked to:

In addition, in 2018, we also issued a notification requesting that limited items should be limited to local special products.

However, Izumisano City reproved that "notice is not enforceable, it is a one-sided imposition by the country", and in addition to rewards, gift certificates of 10 billion yen will be offered to those who donated, and 2018 Has raised about 50 billion yen, which is almost the same as the city's general account budget, and became the number one nationwide for the second consecutive year.

In June of last year, when introducing a new system of hometown tax payments due to the revision of the law, the Ministry of Internal Affairs and Communications considers whether or not returned goods meet the standards, and whether it was appropriate to collect donations before the law was revised. , Izumisano City, Oyama Town, Shizuoka Prefecture, Takano Town, Wakayama Prefecture, and Miyaki Town, Saga Prefecture were excluded from the home tax payment system.

On the other hand, Izumisano City argued that "because of the act before the revision of the law is to apply the law retroactively, so to speak, it is illegal for "post-launch rock-paper-scissors"", the Ministry of Internal Affairs and Communications said. We have submitted an examination to a third-party organization, the National and Local Dispute Resolution Committee.

As a result of the examination, the committee pointed out that "there may be a violation of the law" and recommended to the Ministry of Internal Affairs and Communications to reconsider.

However, the Ministry of Internal Affairs and Communications denied the recommendation, and decided to continue excluding Izumisano from the system, so Izumisano filed a lawsuit seeking cancellation.

In January this year, the Osaka High Court dismissed the city's complaint that "it is not illegal to exclude it from the system," and Izumisano City filed an appeal.

In addition, the Ministry of Internal Affairs and Communications reduced the special allocation tax to Izumisano City for the previous fiscal year by 440 million yen, which is close to 90% from the previous year, to 53 million yen due to the fact that a large amount of donation was collected for hometown tax payment. On the other hand, Izumisano City has filed a lawsuit against the Osaka District Court on the 8th of this month for the cancellation of the decision.