Japanese Society and Culture


regional revitalization, management, fiscal surplus, integrated resorts, tourism, theory

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It is difficult to theorize regional revitalization due to the differences in the characteristics of each local government. However, it may be possible to generalize its basic features: “regional management” and “financial surplus.” The problem of regional revitalization is conventionally discussed from a perspective of public administration. However, this paper reexamines the problem from a management theory perspective. Considering the starting point of regional revitalization is the surplus of public finances, attention is focused on the local tax law, especially on the importance of inhabitant tax, fixed property tax, and resident population policy. The paper also shows that the attraction of integrated resorts and accompanying income from tourism cannot contribute to the surplus of local government finances. Based on these findings, it is hoped that individual local governments will develop their own policies.

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Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.