Revenue and Expenditure Management Initiatives in Nara 　 Prefecture

Tomohiro HarukiFinance Division, Nara Prefecture Department of General Affairs September 2015

Table of Contents

1. Overview of Nara Prefecture2. Overview of Japan‘s Local Public Finance System3. Characteristics of Revenues and Expenditures in

Nara Prefecture4. Revenue Management Efforts5. Expenditure Management Efforts6. Effective Use of Assets7. Efforts to Secure New Sources of Revenue 　

2

3

1. Overview of Nara Prefecture

4

1-1 Location of Nara Prefecture 　　

Nara

Jakarta

5,500km

5

Kansai

Tokyo

JapanKyoto

Osaka

NaraKansai International Airport

KansaiOsaka International Airport

◆ Located in the center of the Kansai region

◆ Located about one hour from Osaka International Airport

◆ Located about one hour and ten minutes from Kansai International Airport

Location of Nara Prefecture

1-2 Location of Nara Prefecture 　　

6

39 municipalities Population: approximately 1.38 million people

(29th in Japan) Area: approximately 3,690 km2 meters (40th in

Japan) Topography: inland mountainous prefecture

surrounded by mountains on four sides Climate: continental climate in the north,

mountainous climate in the south World heritage sites: 3 sites (1st in Japan) National Treasures: 213 sites (3rd in Japan) Important Cultural Properties: 1,442 sites (3rd

in Japan)

Data on Nara Prefecture

1-3 Overview of Nara Prefecture 　　

7

1-4 The Nation of Japan Began from Nara 　　

8

Paleolithic

Jomon

Yayoi

Kofun

Asuka

Nara

Heian

Kam

akura

Murom

achiN

anbokucho

Azuchi-

Mom

oyama

Warring

States

Edo

Meiji

1200 1300 1400 1500 1600 1700 1800 1900 2000

400 500 600 700 800 900 1000BC1000 AD100 200

●Yam

ato Kingdom

Emperor in Nara

Emperor in Kyoto 　　　　　　　　　　　　　　　　　　　　 Emperor in Kyoto

Emperor in Kyoto

Emperor in Tokyo

●Introduction of

Buddhism

● Taiho Code 794

relocation of the capital

1867 relocation

of the capital

Southern Dynasty in Nara

Modern

Nara was the center of Japan for about 600 years

1-5 The Nation of Japan Began from Nara 　　

9

Birth of Heijokyo in 710

1-6 Japan's First International Capital Heijokyo 　　

10

Asuka-Fujiwara Archaeological Sites of

Japan's Ancient Capitals and Related Properties

Buddhist buildings in the Horyu-ji area Historic Monuments of

Ancient Nara

Sacred Sites and Pilgrimage Routes in the Kii Mountain Range

(2)

(4)(3)

(1)

1-7 Nara Prefecture's World Heritage Site 　　

11

◆ Characteristics of the East Asia Local and Regional Government Congress

◆ Members

○ It started at the invitation of Nara Prefecture as the first multi-national congress that brings together local and regional governments in East Asia.

○ It serves as an opportunity for local and regional governments in East Asia to report and share administrative issues they face and discuss solutions. We aim to improve the administrative capabilities of each local and regional government and deepen mutual understanding and friendship by holding this congress in an ongoing manner.

People‘s Republic of China (14)

Jiangsu Province

Gansu Province Weifang

Anhui Province Xian Linyi

Shandong Province Luoyang Dongying

Henan Province Yangzhou Dunhuang

Shaanxi Province Huangshan

Republic of Korea (8)

Gyeonggi-do Buyeo County

Chungcheongnam-do

Jeollanam-do

Gongju Gyeongsangbuk-do

Seosan Gyeongju

ChinaSouth Korea

Japan

PhilippinesVietnam

Malaysia

Indonesia

Japan (32)

Aomori Prefecture

Tokushima Prefecture

Yamagata Prefecture

Kagawa Prefecture

Fukushima Prefecture

Kochi Prefecture

Niigata Prefecture

Kumamoto Prefecture

Toyama Prefecture

Nara Prefecture

Ishikawa Prefecture

Tagajo

Fukui Prefecture

Niigata

Yamanashi Prefecture

Dazaifu

Nagano Prefecture

Nara

Gifu Prefecture

Tenri

Shizuoka Prefecture

Kashihara

Kyoto Prefecture

Gose

Mie Prefecture

Ikaruga

Wakayama Prefecture

Asuka

Tottori Prefecture

Koryo

Shimane Prefecture

Shimoichi

Republic of Indonesia (2)

West Java Province Special Region of Yogyakarta

Malaysia (1)

Melaka State

Republic of the Philippines (3)

Aurora State Baler

Dinalungan

Socialist Republic of Vietnam(6)

Phu Tho Province Viet Tri City

Thừa Thiên–Huế Province Huế

Quang Nam Province Hoi An

66 governments from 7 countries

1-8 East Asia Local and Regional Government Congress 　　

12

Name Participating local and regional governments

Discussion themes

2009 Meeting of Advocates 19 governments from 3 countries

Promotion of exchange between Japan, China, and South Korea

2010 1st Congress 34 governments from 6 countries

Conservation of cultural heritage and tourism promotion, international youth exchange for the next generation

2011 2nd Congress 45 governments from 6 countries

Crisis management, regional development

2012 3rd Congress 47 governments from 6 countries

Social security in terms of aging population and decreasing birth rate, securing tax revenues, regional development, and human resource development

2014 4th Congress 41 governments from 6 countries

Social security in terms of aging population and decreasing birth rate, social security, and regional economic development and employment

2014 5th Congress 41 governments from 7 countries

Regional economic development, community development, and tourism promotion

The 5th East Asia Local and Regional Government Congress (October 27 to 28, 2014)

1-9 East Asia Local and Regional Government Congress 　　

13

14

2. Overview of Japan's Local Public Finance

System

2-1 Role of Local Public Finances 　　

Public capital Education Welfare Other

Localgovernment

Prefectural

government

Municipal

government

Area

Nationalgovernment

Division of administrative affairs between the nation government andlocal governments (example)

○National roads (others)○Prefectural roads

○Automobileexpressways○National roads(designated sections)

○Universities

○City planning○Municipal roads

○Social insurance ○Defense○Foreign affairs○Currency

○High schools○Salaries andpersonnel matters forelementary school andjunior high school faculty

○Health centers ○Police○Vocational training

○Basic residentregister○Fire department

○Nursing careinsurance○National healthinsurance○Waterworks

○Elementary schoolsand junior high schools○Preschools

15

2-2 Role of Local Public Finances 　　

16

Social security-related expenses

○ Division of roles between the nation and local communities (FY2013 account settlement)[Final annual expenditure-based]

Agency costs

Defense expenses Land conservation and

development expenses

Industrial economy expenses Education

expensesOnkyu pensions

expenses

Debt services

Others Total

National government

(Central)

JPY 165.8 trillion

Defense

JPY 69.1 trillion

JPY 96.6 trillion

Local

Note: The numbers in the parentheses indicate the ratio accounted for by the national government and local governments for each purpose.As these figures are currently under closer examination, they are subject to change.

General adm

inistration expenses, etc.

Judicial, police, and fire service expenses

Land conservation expenses

Land development

expenses

Disaster recovery

expenses, etc.

Com

mercial

& industrial

expensesA

griculture, forestry, &

fishery industry expenses

School education

expenses

Social education

expenses, etc.

Public w

elfare expenses (excluding pension expenses)

Pension-related public w

elfare expenses

Sanitation

expenses

Housing

expenses, etc.

Onkyu pensions

expenses

Debt services

Source: Local public finance related materials from the Ministry of Internal Affairs and Communications

○ 　 In Japan's public finances, the national-to-local ratio of tax revenue from Japanese citizens is the inverse of the national-to-local ratio for final expenditures, and there is significant divergence between the two.

Taxation on citizens (total tax revenue = JPY 85.9 trillion)

National tax (approximately JPY 51.2

trillion) 　 59.6%

Local tax (approximately JPY 34.7

trillion) 　 40.4%National expenditures (net total-basis)

JPY 69.1 trillion41.7%

Local expenditures (net total-basis)

JPY 96.6 trillion58.3%

42 : 58National treasury disbursements

Local allocation tax, etc.

National-to-local

60 : 40

(FY2013 account settlement)

Returns through services to citizensTotal national and local expenditures (net total)

= JPY 165.8 trillion

2-3 Distribution of National and Local Sources of Revenue 　　

17

The local allocation tax system is a system that levels inequities in financial resources between local public entities and ensures that there are sources of revenue for local public entities so that a standard level of administrative services can be provided to citizens no matter where they live in the nation.

From the perspective of local self governance, expenditures by local public entities should be covered by that entity's tax revenues.

However, there is much variance in tax revenues depending on the region, and many local public entities are not able to secure the sources of funds required through tax revenues alone.

For this reason, under this system sources of funds that should be gained as tax revenues by one region are collected by the national government for that region and redistributed to local public entities.

2-4 Overview of the Local Allocation Tax System 　　

18

3. Characteristics of Revenues and Expenditures in Nara

Prefecture

19

その他 43(0.9)

県 税 1,104(23.0)

地方譲与税212(4.4)

地方特例交付金5(0.1)

地方交付税 1,472(30.7) 使用料及び手数料 72(1.5)

国庫支出金596(12.5)

繰入金 126(2.6)

諸収入 116(2.4) 県 債 657(13.7)

歳 入

4,793億円

単位：億円（構成比 ％）

地方消費税清算金390(8.2)

State of revenues (beginning of FY2015 + February 2014 correction (initial proposal))

3-1 　 Overview of the Budget for Nara Prefecture 　　

20

Prefectural tax1104 (23.0)

Prefecture bonds657 (13.7)

National treasury disbursements

596 (12.5)

Local consumption tax settlement money

390 (8.2)

Local allocation tax 1472 (30.7)

RevenueJPY 479.3

billion

Unit: JPY 100 million(Composition ratio %)

Others

Local transfer tax

Local special grantsUse charges and fees

Money transferred

Various revenues

Source: FY2011 Survey on State of Local Public Finances (Ministry of Internal Affairs and Communications)

○ Approximately 40% of Nara Prefecture's budget is dependent on local allocation tax○ The allocation tax dependency rate is the 8th highest in Japan

3-2 　 Breakdown of Revenue by Prefecture 　　

Kanagaw

a P

refecture

Kum

amoto

Prefecture

Total

Kagaw

a P

refecture

Hokkaido

Prefecture

Ehim

e P

refecture

Fukui P

refectureN

agano P

refecture

Yamanashi

Prefecture

Niigata

Prefecture

Okayam

a P

refecture

Shiga

Prefecture

Iwate

Prefecture

Yamaguchi

Prefecture

Gifu

Prefecture

Hiroshim

a P

refectureToyam

a P

refecture

Ishikawa

Prefecture

Mie

Prefecture

Ibaraki P

refecture

Kyoto

Prefecture

Tochigi P

refectureM

iyagi P

refecture

Fukuoka P

refecture

Gunm

a P

refecture

Shizuoka

Prefecture

Saitam

a P

refecture

Hyogo

Prefecture

Chiba

Prefecture

Osaka

Prefecture

Fukushima

Prefecture

Aichi

Prefecture

Tokyo

Tottori P

refecture

Kochi

Prefecture

Kagoshim

a P

refectureS

himane

Prefecture

Okinaw

a P

refecture

Saga

Prefecture

Nagasaki

Prefecture

Nara

Prefecture

Miyazaki

Prefecture

Yamagata

Prefecture

Tokushima

Prefecture

Aom

ori P

refecture

Oita

Prefecture

Akita

Prefecture

Wakayam

a P

refecture

Others

Local allocation tax (including bonds for the extraordinary financial measures)

21

単位：億円（構成比 ％）［一般財源］

教育費 1,139(23.8)

公債費 807(16.8)

健康福祉費757(15.8)

［668］県土マネジメント費

516(10.8)

警察費283(5.9)

農林水産業費 194(4.1)

地域振興費 208(4.3)

医療政策費 190(4.0)［85］

雇用政策費 17(0.3)くらし創造費 43(0.9)

産業振興費 53(1.1)その他 13(0.2)

歳 出

4,793億円諸支出金363(7.6)

総務費 186(3.9)

災害復旧費 24(0.5)(Beginning of FY2015 + February 2014 correction (initial proposal))

3-3 　 Status of Expenditures (by Purpose) 　

22

Education expenses1139(23.8)

Expenditures

JPY 479.3 billion

Debt services807 (16.8)

Health and welfare expenses

757 (15.8)[668]

Prefecture land management expenses

Various disbursements

363 (7.6)

Prefectural police expenses283 (5.9)

Regional revitalization expenses

General affairs expenses

Industrial promotion expenses

Promotion of creative living expenses

Employment policy expenses

Disaster recovery expenses

Medical policy expenses

Agriculture, forestry, & fisheries expenses

Others Unit: JPY 100 million(Composition ratio %)[General finances]

[85]

単位：億円（構成比 ％）［一般財源］

人件費1,510(31.5)

［1,291］

扶助費 152(3.2)［65］

公債費806(16.8)

［796］

投資的経費694(14.5)

［82］

補助費等1,292(27.0)

［1,156］

積立金 35(0.7)［12］

繰出金 65(1.3）［64］

物件費その他 239(5.0)［141］

歳 出4,793億円［3,607億円］

Obligatory expenses

Development of social capital and facilities for

roads, rivers, etc.

(Beginning of FY2015 + February 2014 correction (initial proposal))3-4 　 Status of Expenditures (by Nature)

23

Unit: JPY 100 million(Composition ratio %)[General finances]

Debt services

Personnel expenses

1510(31.5)[1291]

Assistance expenses

Investment expenses

Subsidies, etc.

Money drawn

Reserve

Materials and other expenses

Expenditures

JPY 479.3 billion[JPY 360.7 billion]

項 目 国 都道府県 市町村 そ の 他 財 源 備 考

生活保護 75% - 25地方負担は ％で、市、福祉事務所設置町村及び都道府県（福祉事務所非設置町村分）が負担

国民健康保険関係経費 41% 9%-50保険料等 ％

（保険基盤安定制度等による都道府県、市町村の負担あり）

児童手当（子ども手当）負担金 66.6% 16.7% 16.7% - 3 35.6被用者の子（歳未満）については、国 ％、都道8.9 46.6府県・市町村 ％、事業主 ％

障害者自立支援給付 45% 22.5% 22.5% 10本人負担 ％ その他財源の本人負担については所得に応じて軽減措置有り

後期高齢者医療制度関係経費 32% 8% 8%52支援金・保険料等 ％

（保険基盤安定制度等による都道府県、市町村の負担あり）

介護給付費負担金 25% 12.5% 12.5% 50保険料 ％ 20 17.5施設等給付の場合は、国 ％、都道府県 ％

25%

Coverage ratio for main social security systems

3- 5 Status of Social Security Expenses

24

Item Prefectural government

Municipal government Other sources of revenue Remarks

National government

Public assistance

National health insurance related expenses

Coverage of child allowances

Benefits for persons with disabilities

Old elderly healthcare system related expenses

Coverage of nursing care benefits

Insurance premiums, etc. 50%(Some coverage by prefectures and municipalities through the Insurance Financial Base Stabilizing Scheme, etc.)

10% covered by the individual

Insurance premiums, etc. 50%

Support funds, insurance premiums, etc. 52%(Some coverage by prefectures and municipalities through Insurance Financial Base Stabilizing Scheme, etc.)

The coverage by the local government is 25%, which is covered by the city, towns and villages with welfare offices, and the prefecture (portion for towns and villages without welfare offices)

For the children (less than age three) of employees, 35.6% coverage by the national government, 8.9% by prefectures and municipalities, and 46.6% by business owners

For the percentage covered by the individual under other sources of revenue, there are mitigation measures depending on income

In the case of institutional benefits, 20% from national government and 17% from prefecture

Source: Materials from the Ministry of Finance, Public Finances Subcommittee (held April 27, 2015)

25

Social security Public works

Defense

Education, science, and technology4.8

Others Allocation tax, etc.

Government debt servicing costs

(Unit: JPY trillion)

Major Expenses Including Social Security Related Expenses in the Nation's General Account Expenditure

Note: The figures are based on the initial budget for each fiscal year.

1985(S60)FY

1995(H7)FY

2005(H17)FY

2015(H27)FY

Social security

Social security

Social security

Public works

Public works

Public works

Defense

Defense

Defense

Education, science, and technology6.1

Education, science, and technology5.7

Education, science, and technology5.4

Others

Others

Others

Allocation tax, etc.

Allocation tax, etc.

Allocation tax, etc.

Government debt servicing costs

Government debt servicing costs

Government debt servicing costs

PB expenses of JPY 72.9 trillion

9,404 9,767 10,154 10,794 11,312 11,840 12,688 13,380 14,134 14,317

8,314 8,618 10,567 11,199 11,965 12,628 13,186 14,069 15,186 15,130

1,137 2,0902,302 2,737

3,193 3,5344,007

4,3504,772 4,939

2,3322,640

2,6502,630

2,906 2,9033,323

3,3243,293 3,332

8,5849,283

8,8639,157

9,95210,256

11,84411,754

12,797 13,243

4,3304,207

4,2794,653

4,9915,240

5,3425,426

5,732 5,747

0

10,000

20,000

30,000

40,000

50,000

60,000

Ｈ１８ Ｈ１９ Ｈ２０ Ｈ２１ Ｈ２２ Ｈ２３ Ｈ２４ Ｈ２５ Ｈ２６ Ｈ２７

（百万円）主な社会保障関係経費の推移

生活保護費

国民健康保険関係経費

児童手当（子ども手当）負担金

障害者自立支援給付

後期高齢者医療制度関係経費

介護給付費負担金44,319

50,390

55,914

34,10136,605

38,815

※ Ｈ25までは決算額、Ｈ26・27は当初予算額

生活保護費の性質は扶助費、その他の性質は補助費等

41,170

46,401

52,303

56,708

26

Major Social Security-Related ExpensesThe nature of public assistance expenses is assistance expenses, and the nature of others is subsidies, etc.

(Unit: JPY million)

*Settled amount for FY2013 and initial budget amount FY2014 and FY2015

Public assistance costs

National health insurance related expensesCoverage of child allowances

Benefits for persons with disabilitiesOld elderly healthcare system related expensesCoverage of nursing care benefits

H27H26H25H19 H20 H21 H22 H23 H24H18 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

Full deployment of the management program

○ Plan period 　　　　 April 2014 to March 2017 (three years)

　　　

　 1. Securing revenues　　　

　 2. Review of expenditures 　　　　　

　　　　　　

Administrative management with a culture of publication and dialog

Improvements to operations, work-life balance

Internal control

Facility management

Asset management

○ Basic policy　　 In order to achieve the policy of creating a Nara that aims

for regional self-reliance and is a comfortable place to live, we will take advantage of all kinds of management resources and fully deploy our stance towards management.

　 1. Securing and developing human resources 　　　　　　　　

　 2. Organizational development 　　　　　　　　

Human resources and organizational management

　　　　 (1) Optimization of total retained amount　　　　 (2) Effective use of prefectural assets　　　　 (3) Promotion of longer life

Basic policy

　 1. Collaboration and coordination with municipalities　　　　

　　　

　 2. Collaboration and coordination with various parties in the region

　　　

　　　　 (1) Improvements in efficiency through collaboration between municipalities (horizontal complementation)

　　　　 (2) Assistance to small municipalities (vertical complementation)

　　　　 (3) Transfer of authority from prefectures to municipalities

Direction

Area management

Public finances management

3-6 　 Overview of the Nara Prefecture Administrative Management Program

27

4. Revenue Management Efforts

28

　 Individual prefectural tax, automobile taxes, and corporate business tax account for a large proportion of the breakdown of prefectural tax revenue (JPY 110.4 billion) for the prefecture budget for FY2015.

Unit: JPY million

4-1 Characteristics of the Tax Revenue Structure of Nara Prefecture

29

Other taxes, 25,0.0%

Industrial waste tax , 144Golf course use tax, 903,

Corporate prefectural tax, 3,052,

Prefectural share of taxes on dividends, 4,611,

Prefectural share of taxes on bank deposit interest, 875,

Local consumption tax, 10,731

Prefectural share of taxes on income from the transfer of stocks

Individual business tax, 1,187,

Diesel oil delivery tax, 6,006,

Automobile acquisition tax, 1,298,Tobacco tax, 1,262, 1.1%

Real estate acquisition tax, 2,046,

Individual prefectural tax, 47,224,

Corporate business tax, 13,693,

Automobile tax, 15,150,

88

90

92

94

96

98

100

1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

％

年度

徴収率の推移

Prefectural tax excluding individual prefectural tax

Prefectural tax overall

Individual prefectural tax

4-2 Prefectural Tax Collection Status

30

Changes in the collection rate

FY

Many stores operate 24

hoursa day

4-3 Diversification of Receipt Methods and Receipt at Convenient Stores

31

Nara Prefecture

3. Payment reconciliation processing based on the confirmed report dataTax administration

integration system

11. Notification of receipt

Designated financial institutionNanto Bank, Ltd.11. Payments collected

Day following and two days following the date the confirmed report is sent

Collection agencies

7. Consolidation of receipt results data6. Receipt results data

Payments collected

8. Sending of receipt results dataPreliminary report: day following the receipt dateConfirmed report: four to five business days following the closing date (every five days from the beginning of the month)

5. Preparation of receipt results data Receipt notices stored by headquarters

Convenience store headquarters

4. POS information Receipt notice Payments collected

Convenience stores

3. Scan bar code, conduct payment proceduresTransfer payment Invoice and receipt stored by the store

2. Payment at convenience stores

Taxpayer

1. Tax notice and payment noticeThe payment number (12 digits) and confirmation number (4 digits) are stored in the bar code

77.3

78.5 79.5

80.5 81.2

82.2

83.4 84.2

85.2

86.4

2,005 2,006 2007 2008 2009 2010 2011 2012 2013 2014

○ The by-deadline payment rate was 86.4%, a 1.2 point improvement from the previous year

○ Among the payment methods, the ratio is growing for payment at convenient stores

86.9

70.7

68.4

66.4

64.1

40.3

39.6

38.1

36.4

34.7

13.1

13.4

14.3

13.1

13.1

12.9

12.5

12.1

11.7

11.2

15.9

17.3

20.5

22.8

24.9

25.7

28.4

30.8

33.1

21.0

20.8

20.0

19.4

19.1

0.9

1.4

1.5

1.7

1.9

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

銀行等窓口

口座振替

コンビニ

ＭＰＮ

クレジット

Use ratio

By-deadline payment rate

Commencement of convenience store payments

Commencement of credit card and MPN payments

4-4 　 Spread of Convenience Store Payments

32

Credits

MPN

Convenience stores

Account transfer

Counters at banks, etc.

ＭＰＮ収納イメージ（法人３税電子納税なし）

税務システム

③ 納税通知書・納付書の取得 ① 納税通知書・納付書作成

MPN通信サーバ

②’ 納付情報登録 ② 納付情報登録処理

④ ＭＰＮを利用した納付⑥ 消込処理 ⑦ 消込処理

④－１ネットワークを利用した納付・インターネットバンキング・モバイルバンキングATM・ （ＭＰＮ対応機器に限る）

④－２

⑤ 支払処理

一括伝送方式採用金融機関（ゆうちょ銀行等）での窓口納付

奈良県

共同利用センター

消込情報

MPN

納税者

金融機関

納付情報

消込情報

納税通知書・納付書

4-5 Payments Through Multi-Payment Networks

Payment from home

via the Internet 33

Tax notice and payment notice

3. Acquisition of tax notice and payment notice

Tax administration system

1. Preparation of tax notice and payment notice

2. Payment information registration processing

7. Reconciliation processing

5. Payment processing MPN

Reconciliation information

6. Reconciliation processing

2. Payment information registration

MPN communication servers

Reconciliation information

Payment information

4. Payment using MPN

4-1Payment using networks・ Internet banking・ Mobile banking・ ATM (limited to MPN supporting equipment)

4-2Payment at the counters of financial institutions using bulk transmission systems (Japan Post Bank, etc.)

Taxpayer

Joint use center

Nara Prefecture

Financial institutions

①納税通知書等クレジット決済に必要な情報の通知

12 4支払番号（ 桁）・確認番号（桁）

⑧納税証明書等の送付⑤ 確報データに基づく

収納消込処理

②収納依頼データの送信支払番号・確認番号・金額

※ ③必要事項の入力・送信 ⑦収納済の通知支払番号・確認番号・クレジットカード番号等 ④収納結果データの送信

③速報： の翌日確報：締日の翌日

⑥収納金の払込締日 → 納付日

15毎月 日 1翌月第 営業日毎月末日 15翌月 日の翌営業日

※

指定金融機関（株）南都銀行

納税義務者

納税者とヤフー（株）（自社発行以外のカードの場合はカード会社）とで別途資金決済を行う。ただし、資金決済の可否は県への収納へは影響しない。

指定代理納付者

代理納付

税務総合システム

4-6 Credit Card Payment

34

5. Payment reconciliation processing based on the confirmed report data

Tax integration system

Designated financial institutionNanto Bank, Ltd.

7. Notification of receipt4. Sending of receipt results data Preliminary report: the day following 3 Confirmed report: the day following the closing date

Proxy payers

Taxpayer

Designated proxy payers

6. Payments of payments collected

* Fund settlement is conducted separately between the taxpayer and Yahoo Japan Co,. Ltd. (or the credit card company in cases of cards issued other than the company).

However, whether funds are settled or not will not have an effect on payment to the prefecture.

2. Sending payment request data Payment number, confirmation number, and amount

3. Entering and sending the required information Payment number, confirmation number, credit card number, etc.

1. Payment notice Notification of necessary information for credit settlement Payment number (12 digits) and confirmation number (4 digits)

8. Sending certificate of tax payment

payment datefirst business day of the following month

business day following the 15th

Closing date15th of every month

Last day of every month

4-7 Delinquency Arrangement Efforts

○ Individual prefectural tax accounts for the highest percentage of Nara Prefecture's tax revenue structure, and individual prefectural tax collection measures are an urgent issue from the perspective of securing tax revenues.

○ Because matters such as the taxpayer and the income amount that serves as the basis for the tax calculation amount are shared for individual prefectural tax, the administration of taxation and collection for individual prefectural tax are conducted together by municipalities.

○ Initiatives to improve the total collection rate for the prefecture and

municipalities are required.

35

4-8 Details of Delinquency Arrangement Efforts

36

Details of the efforts

1. Strengthen collection through the promotion of the Nara Model

Staff dispatch-type cooperative collection through, network-type cooperative collection

2. Dispatch of prefecture personnel as needed

3. Direct collection based on Article 48 of the Local Tax Act

4. Joint public sales of real estate by the prefecture and municipalities

5. Promotion of special collection for individual inhabitant taxes

6. Human resource development

○ Training and individual consultations by lawyers and other professionals

○ Contracting administration to private sector debt collection agencies

○ Developing an environment that facilitates payment

4-9 Measures for Non-Tax Receivables

○ As the financial environment becomes more and more difficult, measures for non-tax receivables is an urgent issue from the perspective of securing revenues and the fairness of coverage.

　○ Initiatives to prevent the occurrence of new receivables and reduce the

amount of receivables that have already been incurred 　 　　

○ Strengthen measures to collect receivables

37

Municipal bonds are a form of debt incurred as a result of externally procuring funds required for public finances by a local public entity for which the debt is performed over a period that exceeds one fiscal year

1. Fiscal year adjustments between public expenditures and public revenues

2. Adjustments for fairness between generations for the burden of residents3. Complementation of general finances4. Adjustments for national economic policies

○ Functions of municipal bonds

○ Fund classificationsPublic funds (fiscal loan funds, Japan Finance Organization for Municipalities funds)Private sector funds (funds raised in the market, funds underwritten by banks)

4 - 10 Overview of Municipal Bonds

○ What are municipal bonds?

38

2009年度 2010年度 2011年度 2012年度 2013年度 2014年度

36,610 18,948 12,051 12,230 8,255 12,360

45,953 65,570 57,147 57,133 64,393 53,610

35,953 45,570 27,147 27,133 34,393 23,610

個別債 10,000 10,000 10,000 10,000 10,000 10,000

共同発行債 0 10,000 20,000 20,000 20,000 20,000

82,563 84,518 69,198 69,363 72,648 65,970

（単位：百万円）

民間資金内訳

銀行等からの借入

市場公募

公 的 資 金

民 間 資 金

合計

○ In municipal bonds planning, increase the ratio of private sector funds in an effort to focus and reduce public sector funds

　

○ Introduce market-funded bonds from the perspective of diversifying means of funding and securing stable funding

Issuance amount by type of funds

○ Consider revising the issuance amount for bonds released in the market from the perspective of funding costs

4-11 Diversification of Lenders

39

Future efforts

FY 2014FY 2013FY 2012FY 2011FY 2010FY 2009

(Unit: JPY million)

Public sector funds

Private sector funds

Borrowing from banks, etc.

Individual bonds

Jointly-issued bonds

Bonds released in the market

Breakdown of private sector funds

Total

Diversification of the maturity of borrowings

○ For Nara Prefecture, borrowings mainly consist of 10-year bonds○ Introduce 5-year bonds to control the interest rate burden○ Consider the introduction of 20-year bonds in

consideration of future interest rate fluctuation risks

1995年1995年

1996年1997年

1997年1998年

1999年1999年

2000年2001年

2001年2002年

2003年2003年

2004年2005年

2005年2006年

2007年2007年

2008年2009年

2009年2010年

2011年2011年

2012年2013年

2013年2014年

2015年0

1

2

3

4

5

6日本国債の金利推移

20年国債10年国債5年国債

(%)

財務省 HP資料より作成

4-12 　 Controlling the Future Interest Rate Burden

40

Interest rates on Japanese government bonds (JGBs)

5-year JGB

10-year JGB

20-year JGB

2007

年

2006

年

2005

年

2010

年

2009

年

2008

年

2013

年

2012 年

2011

年

2004

年

2015

年

2014

年

2000

年

1999

年

1995

年

2003

年

2002

年

2001

年

1998

年

1996

年

1997

年

Prepared based on data from the Ministry of Finance website

19971998

19951996

19992000

20012002

20032004

20052006

20072008

20092010

20112012

20132014

2015

5. Expenditure Management Efforts

41

5-1 　 Implementation of Major Projects

○ Nara Prefecture promotes efforts aimed at revitalizing the economy and improving the quality of living in order to create a Nara that is self-reliant as a region and is a comfortable place to live.

○ Nara Prefecture is implementing various projects in order to achieve this goal. For the main projects, total project costs and projects costs (expected) for each fiscal year are assessed.

Training center Project for the effective use of prefecture-owned land 42

To Nara Park

To Nara Palace Site Historical Park

To Osaka

To JR Nara Station

International brand hotel

・ Convention center・ Kitchen

・ Indoor event square (theater and cinema facility)・ Video attraction

Parking lot (south building)

Beverage and goods

Underground bus terminal

Spa facilities ・ Multi-

purpose square・Underground parking lot

43

5-1 　 Implementation of Major Projects

○ In order to implement major projects:

　　 1. Consider sources of funds for projects　　　・ Review existing projects in order to secure funds for main

projects 　 ・ Utilization of national treasury disbursements and private

sector funds　　　・ Utilization of prefecture bonds with allocation tax measures

　　 2. Contributing reserves to a fund　　　　 Contribute reserves to a fund through measures such as

reducing expenses at the execution phase 　

Supporting future debt service costs

Deposit surplus funds, etc. into a fund in order to prepare for future debt service costs.

2005年 2006年 2007年 2008年 2009年 2010年 2011年 2012年 2013年 2014年 2015年0

100

200

300

400

500

378 353

305 285

302 307 333

350

392

434 444

県債管理基金の残高推移億円

44

5-2 Reserves to the Prefecture Bond Administration Fund

200720062005 201020092008 201320122011 20152014

Balance of prefecture bond management fund100 million yen

( )１団体0. 0 ▲ 15. 0％～ ％未満 ( )２団体▲ 15. 0 ▲ 30. 0～％ ％未満 ( )８団体▲ 30. 0 ▲ 45. 0％～ ％未満 (11団体）▲ 45. 0 ▲ 60. 0％～ ％未満 (11 )団体▲ 60. 0％超 ( )６団体

+1. 0％超

奈良市▲ 23.5

山添村▲ 55.0

天理市▲ 25.6

大和郡山市▲ 32.3

生駒市▲ 4.4

川西町▲ 41.6

上牧町▲ 39.7

安堵町▲ 35.9

三宅町▲ 38.5

河合町▲ 40.7

王寺町▲ 30.2

香芝市11.1

葛城市▲ 8.9

橿原市▲ 15.9

田原本町▲ 29.9

広陵町▲ 16.0

大和高田市▲ 34.8

宇陀市▲ 49.9

曽爾村▲ 56.4

御杖村▲ 57.8

桜井市▲ 24.7

吉野町▲ 64.6

東吉野村▲ 70.6

下市町▲ 56.6

川上村▲ 72.2五條市

▲ 48.7

天川村▲ 63.0

上北山村▲ 59.1野迫川村

▲ 64.5

下北山村▲ 52.5

十津川村▲ 51.3

黒滝村▲ 61.2

御所市▲ 45.8

大淀町▲ 36.5

明日香村▲ 47.3

高取町▲ 34.3

平群町▲ 33.8

斑鳩町▲ 22.0三郷町

▲ 29.7

1. Current state of municipalities in Nara Prefecture

Number of municipalities

(April 1999) Decrease

Number of municipalities

(April 2014)

Nationwide 3,229 (1,511)(46.8%) 1,718

Nara Prefecture 47 (8)

(17.0%) 39

There are many small municipalities in Nara Prefecture

・ There have not been many mergers of municipalities in Nara Prefecture

2010 → 2040Total population change rate by municipality

(Japan Policy Council)Status of mergers of municipalities

(negative figures in parenthesis)

　　　　

South

Northwest

Central

Becoming a society with a declining population

・ The population is decreasing and aging in the southern and eastern areas of Nara Prefecture・ The population is expected to get older and decrease in the northwestern areas and central areas of the prefecture in the future・ By 2040, the population will decrease for all municipalities excluding one

5-3 　 Efforts Under the Nara Model

45

East

Over +1.0%0.0% to up to negative 15.0%Negative 15.0% to up to negative 30.0%Negative 30.0% to up to negative 45.0%Negative 45.0% to up to negative 60.0%Over a negative 60.0%

(2 municipalities)(1 municipality)

(8 municipalities)(11 municipalities)(11 municipalities)(6 municipalities)

Actively moving "middle fielder"

MunicipalitiesMunicipalities

MunicipalitiesMunicipalities

Prefecture

National government

Using soccer as an example, this can be referred to as serving as a "middle fielder"

2. Role of the Prefecture in a Society With a Declining Population 　The Nara Model Concept

In order for small municipalities to continue providing high quality administrative services, measures to improve administrative efficiency other than mergers of municipalities are required.

Based on the concept of effectively using the resources of the prefecture and municipalities (human resources, financial resources, public facilities, etc.) as a prefecture overall, actively promote collaboration and coordination between municipalities 　

Local efforts are needed in an aim to check population decline and maintain and improve local vitality

Have municipalities assist one of the most important roles of the prefecture

46

3. Various Patterns of Efforts Under the Nara Model

1. Implementation of projects through cooperation by the prefecture and municipalities

　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　

PrefectureMunicipalities

Municipalities

Municipalities

○ Broad healthcare provision system in the southern area of the prefecture

○ Community building, etc. through the signing of agreements between the prefecture and municipalities 　

Nara Prefecture and Mayors' Summit

Nara Prefecture and Mayors' Summit has been held several times per year since FY2009, in which the prefectural governor and mayors of municipalities conduct workshops and share issues.

Efforts under the Nara Model

47

3. Administrative work for municipalities is entrusted to the prefecture and conducted by the prefecture on the behalf of municipalities

　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　PrefectureMunicipalities

Work entrusted

Municipalities

MunicipalitiesAdministrative work the behalf of municipalities

○ 　 Prefecture conducts maintenance and repair of roads and bridges on the behalf of municipalities

Assets held by the prefecture

Prefecture

Assets held by municipalities

Municipalities

Efficient use within the prefecture

CoordinationMunicipalities

MunicipalitiesMunicipalities

○ Utilize the waterworks assets of the prefecture and municipalities by the prefecture as a whole

4. Effective use of the total assets such as facilities respectively held by the prefecture and municipalities 　　　　　　　　　　　　　　　 (Facility management) 　　

2. The prefecture provides financial and technical assistance for initiatives implemented through coordination and cooperation between municipalities

Cities

Towns VillagesPrefecture

(Coordination and cooperation between municipalities) ○ Adoption of wide-area service for fire

fighting ○ 　 Adoption of wide-area service for

garbage disposal

48

Shift from three public hospitals to one broad-area healthcare centers

Up until now, three public hospitals in the southern area of the prefecture were operated as hospitals with the same kind of function

• A partial affairs association participated in by 12 municipalities and the prefecture will construct, modify, and operate three hospitals.

• Prefecture covers a portion of the municipality's bond issuance redemption amount

• Doctors dispatched by the prefecture's medical universities

Case 1. Broad Healthcare Provision System in the Southern Area of the Prefecture

Emergency medical service

Newly established (July 2016)

RecuperationGojo Hospital

Modification (June 2017)Recuperation

Yoshino Hospital

Modification (July 2016)

Minami Nara Prefecture General Medical Center

Scheduled to be opened in July 2016

▼ Nanwa Regional Medical Association, Minami Nara Prefecture General Medical Center

Nanwa Regional Medical

Association

Motive for the idea

Details of coordination

Ways of coordination

49

Division of roles

and responsib

ilities

Decrease in number of

patients

Decline in the healthcare

function

Decrease in the number of

doctors

Vicious cycle

Case 2. Adoption of Wide-Area Service for Fire Fighting

• Increase in the number of emergency transport cases due to the aging population• Concerns over large-scale disasters such as large-scale earthquakes, floods, etc. 　　　

　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　

• Maintenance and renewal is difficult for aging fire-fighting facilities and equipment• Fire-fighting and emergency rescue technologies becoming more advanced and

diversified

■ Overview of Nara Prefecture Regional Fire Association

Nara Prefecture Regional Fire Association

1 fire department (37 municipalities)11 fire departments

■ Role played by the prefecture to achieving wide-area service

• Establishment of plans for promoting wide-area service adoption and wide-area fire fighting management

• Dispatch of personnel to Nara Prefecture Regional Fire Association, adoption of digital technologies for fire and emergency radios, and development of advanced command centers

Headquarters: Kashihara CityNumber of fire stations: 18Number of employees: 1,280Number of vehicles owned: 166 　Number of participating municipalities: 37Population serviced: approximately

900,000Area serviced:

3,361 km2

The new Nara Prefecture Regional Fire Association

Launching of a regional fire association participated in by 37 municipalities

Motive for the idea

Details of coordination

50

Nara Prefecture Regional Fire Association Fire DepartmentFormer Yamatokoriyama City Fire Department

Former Yamabe Regional Administrative Affairs Association Fire Department

Former Uda Regional Fire Association Fire Department

Former Sakurai City Fire Department

Former Yoshino Regional Administrative Affairs Association Fire Department

Former Nakayoshino Regional Fire Association Fire Department

Emergency provisions

Former Gojo City Fire Department

Former Chuwa Regional Fire Association Fire Department

Former Katsuragi City Fire Department

Former Kashiba and Koryo Fire Association Fire Department

Former Seiwa Fire Department

Case 3. Prefecture Waterworks Facility Management 　

Scattering of small water supply facilities (depopulated area)

Simplified waterworks area

Waterworks managed through only the municipality’s own supply of water

Gojo and Yoshino area

Prefecture-managed waterworks used to supply service water to a wide area for municipalities that lack their own supply of water

Prefecture waterworks area

　　 As we enter an era of shrinking demand, it is necessary to optimize water resources held by each water supply operator and make innovations for facilities renewal that will increase going forward.

　　 Use the waterworks resources (facilities, water resources, human resources, technical capabilities) managed by the prefecture and optimize total waterworks assets in the prefecture

Prefecture waterworks area: use of prefecture waterworks water sources and facilities　　　　　　　　　　　　　　　　 Gojo and Yoshino area: prefecture supports coordination between municipality waterworks　　　　　　　　　　　　　　　　 Simplified waterworks area: use of prefecture waterworks human resources and technical capabilities 　　　　　　　　　　　　　　　　

県営水道浄水場

浄水場送水管

高低差を利用して直結配水 配水池 ポンプ施設

各家庭

減圧施設

市町村水道施設

直結配水による県水転換イメージ図

Details of coordination

Motive for the idea

Ways of coordination

51

Prefecture waterworks water purification plant

Water pipe

Directly-connected water

supply using vertical intervals

Image of prefecture water conversion through directly-connected water supply

Municipal waterworks facility

Water purification

plant

Distributing reservoir

Pump facilities

Decompression facilities

Each household

6. Effective Use of Assets

52

Efforts to increase fund management revenues

○ Bond investment results

○ Trend of declining interest rates in Japan　 The average interest rate on deposits (one-year) with financial institutions in Japan for FY2014 was 0.35%

6-1 Fund Bond Investments

53

Investment timing Investmentamount

Investmentinterest rate

March 2014 JPY 200 billion 0.650%May 2014 JPY 200 billion 0.664%

October 2014 JPY 200 billion 0.544%

December 2014 JPY 200 billion 0.461%March 2015 JPY 200 billion 0.484%May 2015 JPY 200 billion 0.549%May 2015 JPY 200 billion 0.549%

1952

1956

1960

1964

1968

1972

1976

1980

1984

1988

1992

1996

2000

2004

2008

0

50

100

150

200

It is necessary to introduce the technique of facilities management for assets owned by the prefecture in an aim to achieve even more effective use of assets owned by the prefecture from the perspective of long-term and prefecture-wide management.

The necessity of facility management

Prefecture-owned building stock (all facilities)

(No. of buildings)

(FY of construction)

Establishment of the Basic Facility Management Promotion Policy (January 2013)

Current situation and challenges related to assets owned by the prefecture

Buildings for which 30 years or more has passed since the completion of construction now account for approximately 50% of about 790 facilities (buildings and their grounds, as of July 2013), meaning that it will be difficult for status quo to maintained for buildings owned by the prefecture.

(1) Massive growth in aging buildings (3) Decline in the safety of facilities

There are concerns over a decline in safety as detailed development becomes difficult as a result of a drastic increase in demand for facilities overall.

(2) Changing needs

Increase in facilities with low usage accompanying changes in the needs of users.Social needs including consideration to the environment through energy-saving measures.

6-2 Status of Facility Management Efforts

Buildings for which 30 years or more has passed since the completion of construction now account for approximately 50% of overall stock

54

Measures for promoting facility management

○ Conduct an assessment of assets for the purpose of facility selection and investment concentration○ Review of quality and quantity in consideration of the three pillars of facilities management.

Assessment of assets (visualization)

Three effects aimed for

Reduction and leveling of lifecycle costsConversion from corrective to preventive maintenance 　

Three pillars for facility m

anagement

Centralization of functional improvements and conservation

1. Optimization of total retained amount

2. Effective use of prefectural assets 3. Promotion of longer life

(3) Contribute to community building and the environment

Consolidation, diversion, etc.Transfer, sales, etc.

Reduction and optimization of the total volume of assets　

[Primary assessment]Relative assessment

(Numerical assessment)

[Secondary assessment]Qualitative assessment

[Tertiary assessment]Comprehensive assessment of establishment background, individual plans, maintenance costs, etc.

Selection of assets and investment concentration

Current asset stock

Don't use Use

Review of quality

and quantity (2) Contribute to the improved soundness of public finances

(1) Improve user satisfaction

Maximizing the reuse value of assets　

6-2 Status of Facility Management Efforts

55

Remodeling costs generated through a fixed-term land leasehold agreement and a student dormitory purchase agreement.

Business methods 　1. General fixed-term land leasehold agreement (50 years) signed for a portion of the grounds.2. A private sector business will construct a student dormitory and a private sector for-profit facility (on the land

covered by the fixed-term land leasehold agreement).3. The prefecture will buy the student dormitory (offsetting with the concession money (a portion of the fixed-term

land leasehold fee)).4. The prefecture (Nara Prefectural Scholarship Foundation) will operate the student dormitory. 5. The private sector business will operate the private sector for-profit facility.6. The fixed-term land leasehold fee (rent) excluding the concession money will be paid to the prefecture over a

period of 50 years.The private sector business to fulfill the role above will be recruited and selected through an open-proposal method.

Private sector for-profit facility

Youtokugakusha (student dormitory)

Student dormitory and private sector for-profit facility.(operated from April 2010)

Nara Prefecture Youtokugakusha (Student Dormitory) (location: Bunkyo Ward, Tokyo)

Example of Efforts 1: Private Sector Use (Nara Prefecture Youtokugakusha Development Project)

56

Nara P

refecture

Business

Nara Prefectural Scholarship Foundation

Manag

ement

Rent

Dorm

itory fees

Operation

Student dormitory (50 rooms)

Private sector facilities

Fixed-term leased land

Land = owned by the prefecture

Loan of the student dormitory

Purchase of the student dormitory

Concession money

Rent for 50 years

Fixed-term land leasehold agreement and student dormitory purchase agreement

Sold in November 2011

Daikanyama iStudio 　 (address: Shibuya Ward, Tokyo)　 The function of Daikanyama iStudio that serves as the information distribution center for the prefecture transferred to the Nara Mahorobakan that has been opened as a private sector facility, and the site where the building once stood was sold through general competitive bidding.

Former Tsurumaki Kousha (Public Official Accommodation) (address: Setagaya Ward, Tokyo)　 As a result of a review of the public official accommodation for Nara Prefecture public workers that are working in Tokyo, the building was demolished and the former site was sold through general competitive bidding.

Sold at a high price due to favorable location in Tokyo (two properties sold for approximately JPY 4.7 billion)Proceeds from the sale have been kept as a reserve, to be used as the source of funds for hospital development, etc.

Example of Efforts 2: Sales of Prefecture Land (Daikanyama iStudio, Former Tsurumaki Kousha (Public Official Accomodation))

57

JA Nara Prefecture Mahoroba Kitchen(Opened from April 2013)

Site of the former Miminashi High School (Tokiwa Town, Kashihara City)

　 Sports ground area: Invitation of large private sector customer-attracting facility (JA Nara Prefecture Mahoroba Kitchen)Land lease through a fixed-term land leasehold agreement

　 School building area: 　 Use in a central area relocation plan　 Effect: 　 Contribution to local community building and regional

revitalizationSecure revenues for the prefecture through the land lease

　　　　　　　　　　

Example of Efforts 3: Invitation of Private Sector Facilities to Unused Land

58

Kashihara Comprehensive Government Office Building

(Operations started from January 2015)

　 Central facility: The former Miminashi High School (earthquake resistant structure) modified into the Kashihara Comprehensive Government Office Building

　 Consolidated facilities: Comprehensive government office buildings (two facilities with no earthquake resistance)　　　　　　　　　　　　　　　 Small government office buildings (agriculture and forestry promotion office, civil engineering

office, and a prefectural tax office)　　　　　　　　　　　　　　　 *The former sites will be used for purposes such as community building based on consultations

with mayors of municipalities　 Effect: 　 Reduction in building improvement costs for earthquake resistance and large-scale building improvement costs　　　　　　　　 Revenue gained through sale of former sites that were consolidated　 Costs: 　 Approximately JPY 1.6 billion for building improvement work 　　　　　　　　　　　　

Integration and consolidation of prefecture-owned facilities

Example of Efforts 4: Relocation of Prefecture-Owned Facilities (Central Area)

59

7. Efforts to Secure New Sources of Revenue

60

Naming rights consist of the rights to give nicknames using company names, brand names, etc. to public facilities, and by selling these rights it is possible to gain funds related to facility management, etc.

In Nara Prefecture, naming rights for some applicable public facilities are sold, and the funds received are utilized for sustainable facilities management, the maintenance and improvement of facility service, and improving the appeal of facilities.

7-1 Introduction of Advertising (Naming Rights) for Public Facilities

61

　　・ Through the use of naming rights fees, the baseball field was improved so that a safer and more comfortable facility could be used by the people using the facility. 　　 　　

Naming rights introduction example

Utilization of naming rights fees

・ Introduction of naming rights for sports facilities as a new means of securing sources of revenue　　

The prefectural Kashihara Koen Baseball Stadium given the nickname "Sato Yakuhin Stadium"

・ Naming rights fee for three years: JPY 15,000 thousand (2010 to 2012)

・ Naming rights fee for three years: JPY 24,000 thousand (2013 to 2015) 　

7-1 Introduction of Advertising (Naming Rights) for Public Facilities

62

Project progress emails and report letters

Crowdfunding Service Provider

(Platform)

A website lists the projects offered by the prefecture

　

Individuals

Provision of donation certificates and rewards

Nara Prefecture

Empathy

Projects are conducted using donations from individuals who empathize with the purposes of projects after viewing the website of the crowdfunding service provider.

Payments

Donations

Individuals

Individuals

IndividualsDonations

Donations

Donations

Build relationships with contributors through means such as project progress emails and report letters.

7-2 　 Contribution-Based Crowdfunding

63

PR on the appeal of living in an old

traditional home

Issuance of the Nara's Festivals and Performing Arts

video library

Record, digitize, store, and use videos of the traditional festivals and performing arts (intangible folk cultural properties) of Nara Prefecture

Repairs and workshops on an important cultural property named the Iwamote House in Yamato Folklore Park

CurrentlyExcavation work in 1933

Ishibutai ancient burial mound

Storage and use of photos of Asuka and Fujiwara (ancient burial mounds) taken in the mid 50's and 60's after digitization

Operation of the Hanarart Bus

Science and Technology Experience Festival

Decorate the bus that runs between the main venues with art during the Art Festival Hanarart 2015

Holding of a Science and Technology Experience Festival that features experience and trial corners for science and technology that is nearby and introductory exhibits of industries and companies in the prefecture

Website on the Internet

Collection and arrangement of Asuka and Fujiwara (ancient burial

mounds) historical images

Thank you for your attention.

64