| Budget Amount *help |
¥5,460,000 (Direct Cost: ¥4,200,000、Indirect Cost: ¥1,260,000)
Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2013: ¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
Fiscal Year 2012: ¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
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| Outline of Final Research Achievements |
In 2013 for the first time in history, the number of the visits to Japan by foreigner tourists surpassed 10 million people and by 2014 had rapidly increased to approximately 13.41 million. In our field of vision was the 2020 goal of 20 million visits. The importance of a well-planned taxation (and exemption) system for tax-free shops to Japan is great, if the country wishes to achieve its sightseeing revenue goal of 30 trillion yen.
Therefore I wish to clarify the reality that for the first time levying of consumtaxation on foreign visitors to tax-free shops is increasing. I show problems such as the tax increase of the consumption tax, the influence of the revision to exempt foreign visitors from the taxation system , and demonstrate the effects through discussing and modeling regional disparity.
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