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本研究では，

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本研究では，日本全国に居住する20–69歳の男女個人8,520名を対象にオンライン実験を行い，その中で2つの

At first, this paper shows the characteristic differences of hometown tax donations between cities, towns-villages, and wards in Japan calculating their descriptive statistics. Next, the paper tests the null-hypothesis that the means of hometown tax donation amounts are same, also the null-hypothesis that their variances are same. According to the results, the two null-hypotheses are rejected at the 1% significance level, which illustrates that their means and variances statistically differ from each other. Finally, we examine the effects of the hometown tax donations at city and town-village jurisdictions on the interregional fiscal inequalities by measuring Gini coefficients. The results reveal that the hometown tax donations worsened the degree of interregional fiscal equalities, especially in town-village localities as well as relatively small populated cities. For instance, the hometown tax donations forced the degree of the fiscal inequality to worsen 18.61% at town-village regions in fiscal 2022 when we compute the percentage changes of Gini coefficients of local tax revenues before and after adding the amounts of hometown tax donations to the local tax revenues.

視覚に障害を持つ盲導犬使用者が感じる課題は，公共施設への盲導犬の同伴拒否や盲導犬に関する間違った認識など，社会の理解不足からなるものが多い。また，盲導犬事業は資金の大半を民間からの