Abstract
To become a community which is “worth living/worth visiting”, an onsen resort need to proceed a steady community development with a clear vision of the future, and it is essential to secure stable financial resources to achieve the aim. This study focuses on the “bathing tax”, an earmarked tax defined as a stable funding for tourism on the Local Tax Act. Firstly, it gives an outline of the tax and the background of its introduction. It shows next a case study of communities using the tax as a stable resources for the development. Then it discuss the possibility as a stable financial resource using the data from the survey on the sense of tax burden of the visitors.
