Abstract
The purpose of this study is to clarify the constructing of machizukuri system based by residents' activities on hometown tax through a case study on “Autonomy Institution of Machizukuri of Ikeda” in Ikeda Town, Fukui Prefecture.
The results are the following: "The project to realize a small happiness" which is the main project of "Autonomy Institution of Machizukuri of Ikeda", has served by producing 41 machizukuri activities and encouraged the gradual development of machizukuri activities, which lead to educating the residents to become as actors for decision-making. The member of the “Autonomy Machizukuri Committee”, which is the decision-making organization of “Autonomy Institution of Machizukuri of Ikeda”, has changed from outside contributors to residents. Along with the change of members of the committee, the initiative of decision-making shifted from outside contributors to organization by residents and and machizukuri system by residents has been constructed.