The so-called “Furusato Nouzei System” （hometown tax donation） has been introduced in Japan since 2008.　This system provides tax deductions to people donating money to a local government they choose as the recipient.　This system has brought about regional competition across local governments, and its competition has become more and more fierce by providing attractive gifts to encourage people to donate more.　In fact, some local governments’ tax revenues are decreased by tax deductions and local governments gathering the donations.　Many papers criticize that this system decreases the total amount of local tax revenues due to regional （gift） competitions.　In contrast, there are no theoretical studies on the effects of the system.

　　Therefore, this paper examines how various variables under the “Furusato Nouzei System” or population movement from a larger population region to a smaller population region affects effective tax rates, including the gift for “Furusato Nouzei”, of both local governments and the tax revenues of local and central governments.　In order to examine these effects, we constructed a simple two-region tax competition model considering the degree of attachment to the region in which residents live.

　　The main results are as follows.　First, “Furusato Nouzei” is done from the larger population region to the smaller population region.　Second, the population movement from the smaller population region to the larger population region promotes fierce competition in the effective tax rate. That is, if the population difference between two regions is not large enough, its movement can decrease not only the tax revenue of the small population region but also the tax revenue of the larger population region.　Third, a rise in the upper limit of tax deduction decreases the tax revenues of the larger population region.　If the population of the larger population region is not large enough, a rise in the upper limit of tax deductions can decrease the tax revenue in the smaller population region.　Lastly, the population movement or a rise in all variables except the lower limit of tax deductions decreases the tax revenue of the central government.

JEL Classifications:H31, H71, H77, N45

　　In order to develop comprehensive regional revitalization measures, it is essential to accurately grasp regional economic trends early.　In addition, economic measures can be implemented in line with the actual situation of the regional economy by accurately grasping economic conditions that differ by region, and strength of an economic wave.

　　Presently, Indexes of Business Conditions （Composite Index:CI） are used as a method for grasping regional economic trends, and making economic judgments based on the regional block and prefectural unit indices.

　　On the other hand, 33 prefectures of Japan do not have CI.　A CI is created by combining a plurality of economic indicators, so indicator levels and change rates among prefectures cannot be compared because the CI of each prefecture may be composed of different economic indicators.

　　Therefore, we tried to create a CI that can be used to compare economic trends among prefectures.　By introducing a method to reflect differences in the industrial structure of prefectures based on indicators common to all prefectures, we aimed to determine the regional economic trends more accurately.

　　CI can measure the turning point of a business cycle, and has a high correlation with Short-term Economic Surveys of Principal Enterprises in Japan and are suitable for obtaining the confidence of prefectures.

　　Furthermore, factors related to the economic expansion and recession, and their transmission route can be inferred from the prefectural CI and degree of contribution of each series.

JEL Classifications:E32, P25, P48

　　In Japan, there is a tacit assumption that small-scale family farmers, who lack management resources, will disappear without the support of the government, and agriculture has long been treated differently from other sectors.　Given the global trends of national, regional and global value chain integration, Japan’s policy paradigm needs to shift to something that encourages innovation, entrepreneurship and sustainable resource use （OECD 2019） ［18］.

　　The purpose of this study was to examine innovation policies in Japan’s rice industry empirically using the framework of ‘backcasting’ （Robinson 1982 ［19］） for strategic sustainable development.　To this end, we set two hypotheses and verified them by introducing structural equation modeling （SEM） and cognitive map analysis to the questionnaire survey of Japanese consumers. The hypotheses are as follows:“Rice consumption can be stimulated if innovations that meet the potential needs of consumers such as information, environment, packaging, safety, health, and various ways of eating, etc. are incorporated” （H1）, and “Policy transformations toward innovation creation of the rice industry that contributes to the sustainable development of agriculture and rural areas is required” （H2）.

　　The above two hypotheses were verified based on the analysis in the study.　Furthermore, we obtained the following conclusion and policy implication from the results.　By inducing marketcreating innovations, the rice culture of society as a whole, including the perception of producers and consumers about rice cultivation, rice products and how to eat rice needs to be transformed. Rice policies need to capture innovation as a process of organizational learning including producers, consumers and governments with dynamic changes in collective cognition.　In the formulation of innovation policies, it is important to consider the consistency between individual goal elements related to sustainability and the exertion of synergistic effects, and necessary to build a social innovation system consisting of various departments and entities.

JEL Classifications:O31, Q18

　　The purpose of this paper is to identify the fiscal effects of cloud computing systems on municipalities in Japan.　We apply the difference in differences method to compare the total expenditures of municipalities that introduce the cloud systems with those of municipalities that do not introduce them.　As the result, municipalities that introduce the inter-governmental cooperation cloud systems statistically decrease their total expenditures a few years after introducing them.　On the other hand, municipalities that introduce the single cloud system do not decrease their expenditures.　Therefore, we find that the introduction of the inter-governmental cooperation cloud systems of municipalities obtains the decrease in total expenditures by standardizing of administrative management of municipalities more than the increase in adjustment costs among municipalities that introduce the cloud systems.

JEL Classifications:H72, H73, H74, H77

　　In this study, we clarified the possibilities and tasks of innovations （especially for market-creating innovations） in the food industry by focusing on the food manufacturing and food wholesale industries in the Niigata Area.　The following results were obtained.

　　First, we conducted a Trajectory Equifinality Model （TEM） analysis of three innovators in small and medium-sized food wholesale businesses in Niigata City.　In terms of cognitive changes and behaviors in innovation, we confirmed that the factors “curiosity” and “insight” were strong even in the initial stages of activities.　However, the factors “motivation”, “communication skills” and “interest in regional issues” became stronger with activities as innovators.

　　Secondly, we clarified the actual state of cognitive innovation of three major food manufacturing companies headquartered in Niigata Prefecture using the “co-occurrence network” to visualize the time-series changes in the “R ＆ D activities”.　After clarifying the existence and direction of cognitive changes, we confirmed that “Kameda Seika” and “Iwatsuka Seika” had shifted to a management model that realizes cognitive innovation based on organizational learning since the latter half of 2010 and both companies have achieved management results.

　　Thirdly, consumer cognition and behavior toward local food products and local food industries were clarified from the results of a questionnaire survey targeting customers in a food event for reducing food loss.　The consumers positively evaluated the local food materials and technological level of local food manufacturing, but negatively evaluated the price and new products.　However, “food loss” is recognized as a social issue by the consumers in the Niigata Area and they want to make contributions to the issue.

　　Based on the above analytical results, we drew policy implications on developing human resources for innovation as follows.　It is necessary to work on cognitive innovations both in the food industry and in consumers through organizational learning.　In addition, when inducing market-creating innovations for the food industry in the Niigata Area, it is necessary to balance the three aspects of sociality, economy and environment for a sustainable food system.　Furthermore, attention should be paid to the interactions between consumers, food producers and related companies.

JEL Classification:O3

　　There are concerns about the natural environment of Japan.　Relationships with nature are given status as Basic Environmental Plans.　Relationships with nature and biodiversity in urban areas are proposed.　It is important to not only survey ecological conditions, but also impressions of people about contact with nature in urban areas.

　　The purpose of this study was to consider coexistence.　We used the Japanese house lizard （Gekko japonicus）as an index for a natural element.　Japanese house lizard （Gekko japonicus）is an animal that inhabits the residential environment and is encountered by humans outdoors.　A survey was conducted by questionnaires in the Nishijin Area of Kyoto City.　This study clarified the appearance of Japanese house lizards and attributes of residents able to find them.　In addition, it attempted to determine the impressions about Japanese house lizards, and clarify the relationships between positive feelings and impressions.　Resident’s positive and negative consciousness for familiar natural life forms was surveyed and statistically analyzed using questionnaires.

　　We found that Japanese house lizards exist in wooden architecture on unfrequented streets. People who have knowledge and interest in nature noticed the house lizards.　The results show that Japanese house lizard impressions can be organized as 3 types.　The first is a family impression as a companion animal.　The second is as an economic animal like a domestic animal.　The third is a wild and hardy animal surviving in the natural world.　This study showed that interest, knowledge and attitudes toward animals are affected by positive feelings for the Japanese house lizard.

　　Considering the Japanese house lizard as an urban nature element, we conclude that conservation of partially domesticated nature is desirable for the urban environment.　Moreover, knowledge, dissemination of apprehension and education of coexistence with nature are connected to positive feelings for nature.

JEL Classifications:Q26, Q34, R52, R58

　　The United Nations World Tourism Organization （UNWTO ［20］ （2005））, in its Indicators for Sustainable Tourism Destinations （［22］（2004）） states that sustainable tourism development needs to take into account economic, social, environmental, and cultural aspects, as there must be an appropriate balance between the three elements to ensure long-term sustainability.　Specifically, three factors are 1. optimizing the use of environmental resources; 2. respecting the socio-cultural authenticity of the host community and protecting cultural heritage and traditional values; and 3. guaranteeing long-term economic activity.　In 2013, the Sustainable Tourism Standards for Tourism Destinations, GSTC-D（［6］）, was proposed, including the C4 Protection of Cultural Heritage: IN-C4.b. Programs to recognize and protect the value of intangible cultural heritage （e.g., song, music, theatre, technology, skills）.　Several tourist destinations around the world applied the criteria.　This study addressed the issue of “protection of cultural heritage and traditional values” and tourism.　The central aspect of tourism that uses cultural aspects means ethnic tourism.　Cultural heritage and traditional values are an opportune marketing resource to generate tourism income.　In this case, the original culture and traditions of the local people may destroy multiple aspects of economic, social, and cultural life.　This point will give detriment to the local people.　The purpose of this study was to determine the consciousness of traditional artisans regarding the transmission of traditions.　It designed a survey on the attitudes of artisans mainly involved in conventional crafts to understand the impact of ethnic tourism on the traditional culture of Bali.　This study hypothesized that ethnic tourism in Bali, which tries to sell traditional culture （conventional crafts in this study） to tourists, is influenced by the demand for souvenirs and does not protect the true traditions of artisans.　The hypothesis was tested using questionnaire data: a survey of traditional artisans （wood carving and painting） conducted in August/September and December 2019 （n=103）.　Subsequently, a questionnaire was administered to artisans in traditional crafts （stone and bone carving） in July 2020 （n=133）.　The questionnaire data were analyzed using simple tabulation, comparison of means, factor analysis, and multiple regression analysis.　 As a result of the analysis, by prioritizing income to meet the demand of tourists to purchase souvenirs, the craftsmen gained the awareness that the desire to maintain the skills of traditional crafts was less of a priority.　In other words, the craftsmen did not prioritize the accurate inheritance of object shapes and textiles and not intentionally changing them.　In other words, the hypothesis of this study was verified.

JEL Classifications:Z32, Z31

　　Nowadays, depopulation is a serious social concern in Japan.　The Japanese Ministry of Education, Culture, Sports, Science and Technology have reported that the number of junior high schools and student have been decreasing since 1989.　Based on this situation, enhancement of the efficient operation of public education is required with depopulation and financial difficulties in the future.　Furthermore, an international survey on academic ability （PISA 2018） reported that the abilities of Japanese students in reading, mathematics and scientific literacy are declining.　Therefore, public education in Japan requires both efficient operations and improvements in academic ability.　Based on this background, the aim of this study was to provide an efficiency enhancement measure for education.　This study measured the efficiencies of junior high school education in each prefecture by means of Super Efficiency-Data Envelopment Analysis （DEA） using an Output Oriented Model, in which the Input items were:（I1） employment costs, （I2） educational activity costs, （I3） maintenance and operation costs, and （I4） capital expenditures, while the Output items were:（O1） academic ability in the national language and （O2） academic ability in mathematics （4I-2O analysis）.　Based on an efficiency score for each prefecture, we newly proposed and applied a statistical test for correlations between the efficiency score and input/output value, population density, and a number of students.　The analysis results suggest that increasing the number of mathematics teachers may have a positive effect on improving the educational efficiency.　They also suggest that high population density may also have a positive effect, so that forwarding measures and policies for a compact and networking city is also recommended as an effective measure.　Furthermore, we carried out a sensitivity analysis on the change in the number of inputs, especially focusing on with/without （I4） capital expenditures to test the robustness of the base ranking obtained from the DEA.　From the sensitivity analysis results, we noticed that Miyazaki was a relatively high scoring prefecture, but this efficiency score in the case of 3I （eliminated capital expenditure）-2O analysis appeared to decrease significantly.　In contrast, the results from Kanagawa, Hyogo, Aichi, Shizuoka, Ishikawa, Kyoto and Fukuoka Prefecture appears to yield stable and robust scores.

JEL Classifications: C44, C61, I21, I28

　　New firm formation is an economic activity that stimulates the local economy and is one of the most important factors in regional economic development.　Factors that contribute to new firm formation can be broadly categorized as demand factors, supply factors and other factors.　However, it is difficult to directly grasp entrepreneurship, which is central to the other factors, and its complex interrelationship with various factors requires new methods for analysis.

　　Therefore, the purpose of this study was to capture entrepreneurship in the new firm formation rate and clarify its components through factor analysis.　First, we performed a factor analysis on a fixed-effect model using two-point panel data of the Economic Census to explain the new firm formation rate for each prefecture in Japan.　Secondly, the performance of entrepreneurship in each prefecture was indirectly determined by the measured fixed effect, and an index of entrepreneurship at the prefectural level created based on the analysis results.　Thirdly, from existing statistics and surveys, we created indicators for attitudes in business startups, inter-firm networks, social capital and tolerance in the region.　Fourthly, using the above indicators, we identified the components of entrepreneurship at the local level by clarifying the relationships between entrepreneurship outcomes and attitudes for business startups, inter-firm networks, social capital and tolerance in each region.

　　The results of the factor analysis of the new firm formation rate revealed the following.　First, the supply factors represented by the working-age population, the unemployment rate, and patents have a strong influence on new firm formation.　This implies that policies that promote the availability of labor and innovation are important in promoting new businesses.　On the other hand, demand factors do not have a significant impact, suggesting that businesses are not formed in response to demand.

　　Next, the regional differences seen in the fixed effects, which are considered to be the level of entrepreneurship at the regional level, were larger than the regional differences in the new firm formation rate caused by the differences in the factor variables mentioned above.　This implies that the factors of attitudes for business startups, inter-firm networks, social capital and tolerance in each region are more important.　Among these factors, the inter-firm network has the strongest influence, suggesting that the concentration of firms induces new businesses start-ups, which in turn leads to a further concentration of firms.　The results also indicate the importance of identifying and accumulating social capital and other factors that promote new business development in the region.　

　　Therefore, when considering policies to promote new businesses, it is necessary to consider not only policies directly related to the industry but also policies to increase the level of entrepreneurship in the region.

JEL Classifications:C23, L26, M13

　　A reduction in the populations of suburban sprawls of metropolitan areas has been forecast as a situation where populations proceed to decline in Japan.　Above all, the large-scale population of Yokohama City is expected to decline and countermeasures for management in residential areas because of population reduction are becoming a pressing issue.　Already, in the west of Yokohama City, the population decline has started, and problems with vacant houses and an aging population are arising.

　　This study focused on the Kanazawa-ku area, which is an area in Yokohama City that has shown early population declines, to investigate the current situation of land use by utilizing GIS data.　This study aimed to clarify the relationships between land use in suburban residential areas of the Tokyo metropolitan area and identify demographics by using GIS data such as topography from micro and macro perspectives.　We hypothesized that an increase or decrease in the aging index of residential blocks correlates with topographical and urban development factors.

　　Results of the survey confirmed that the aging index did not progress uniformly on every residential block.　Moreover, we divided the aging index into old-age and youth-age population ratios to analyze the principal components, the factors related to the increase or decrease in old-age and youth-age population ratios were different.　The analysis showed that it is difficult to sustain residential areas due to a higher aging index in residential blocks characterized by high ratios of detached housing.　The novelty of this study confirms that the increasing area of an aging index overlaps the residential areas planned during the period of high economic growth in Japan.

JEL Classifications:J11, R30, R52