Local Allocation Tax

Dispute over the calculation method of Japan's special local allocation tax granted to municipalities.

1. Appeal Case to Revoke the Determination of Special Local Allocation Tax (Reiwa 7 (Gyo-Ko) No. 22)

2. Jurisdiction: Japan (April 15, 2025)
3. Original Case: 令和7(行コ)22 特別地方交付税の額の決定取消請求控訴事件
4. DefendantsState of JapanPlaintiffsYonabaru TownTsutomu TeruyaPlaintiff AttorneysShogo NagahamaJudgesKoji NishimuraInstitutionsFukuoka High Court, Naha BranchMinistry of Internal Affairs and Communications
5. Case Tags: Administrative Litigation;Local Allocation Tax;Local Autonomy;Yonabaru Town Lawsuit