Journal of the Japan Society for Management Information
Online ISSN : 2435-2209
Print ISSN : 0918-7324
Innovation in an Emergent Business Model for Taxation: The Case of the Furusato Nozei Program
Yoshihiro ITO
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2020 Volume 29 Issue 1 Pages 1-16


This paper elucidates the birth of an emergent business model in the innovation process through which an outstanding business model is created in the taxation system and ecosystem, by analyzing the case of the Furusato Nozei (“Hometown Tax Donation”) Program in Japan. The results of this analysis show that the process of creation of the Furusato Nozei Program business model that is the subject of this paper was a five-stage process consisting of the stages (i) prior developments and background, (ii) analytical planning and implementation of the taxation system, (iii) initial implementation, (iv) the emergent business model, and (v) a major increase in tax receipts and completion of the process. Stage (iv) consisted of two substages: the stage of use of the system in response to the unexpected event of the Great East Japan Earthquake and the stage of the emergence of a virtuous cycle through enhancement of rewards provided in return for contributions and the startup of brokerage sites. This paper’s consideration of the subject describes clearly (i) the expansion of the emergent business model concept to public systems, (ii) the logic and management of emergent business models in public systems, and (iii) the significance of the case studied in this paper.

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