【2026 Interim Report】Interim Results of Survey on Corporate-Style Furusato Tax Published (Survey Open Until July 17, 2026)

Cultive Inc. (Headquarters: Yokohama, Kanagawa; CEO: Kiyoshi Ikeda), operator of "river," a platform for solving regional issues through the corporate-style furusato tax, announces interim results of the joint survey on the corporate-style furusato tax conducted together with JTB Corporation (Headquarters: Minato-ku, Tokyo; President and CEO: Eijiro Yamagita) and Aioi Nissay Dowa Insurance Co., Ltd. (Headquarters: Shibuya-ku, Tokyo; President and CEO: Keisuke Shino).

Now in its 7th year, this survey is Japan’s largest fixed-point trend survey, having collected responses from 1,068 companies and 265 local governments last year. This year, in addition to the three-company collaboration, the survey aims to produce more reliable market data with the cooperation of numerous regional enterprises.

The survey aims to understand actual usage and consideration status of the corporate-style furusato tax, as well as challenges faced by both companies and local governments, to promote wider adoption of the system and accelerate regional problem-solving.

This release shares emerging trends based on responses received during the survey period as an interim report.

Background and Purpose of the Survey

Since the tax system reform in April 2020, utilization of the corporate-style furusato tax has significantly expanded. In fiscal year 2024, total donations reached approximately 63.1 billion yen across 18,457 cases—the largest scale on record. Both donation amounts and case numbers increased by about 1.3 times compared to the previous year, and over the five years since the tax reform, total donations have grown approximately 18.6-fold.

While the market continues to expand, changes are occurring in corporate donation motivations and areas of interest, as well as in local governments’ reception frameworks, information dissemination, and corporate matching challenges. To continuously monitor these changes and help create a more user-friendly environment for both companies and local governments, this year’s survey is being conducted again.

Since fiscal year 2020, Cultive has annually conducted fixed-point surveys on the corporate-style furusato tax, analyzing market trends based on 1,068 company and 265 local government responses last year. This year, the 7th survey, is jointly conducted with JTB, which operates the corporate-style furusato tax portal site "Furusato Connect," and Aioi Nissay Dowa Insurance, which promotes regional revitalization nationwide through its "Regional Engagement" initiatives. Together, they are gathering broad feedback from companies and local governments.

Through this three-party collaboration, the survey aims to comprehensively understand current utilization of the corporate-style furusato tax and generate insights to promote wider adoption and regional issue resolution.

Key Points of the Interim Report

This interim report presents findings from 1,056 company respondents and 200 local government respondents as of June 19, based on the survey launched on May 13, 2026.

Corporate Survey

Regarding awareness of the corporate-style furusato tax system, 48.7% of companies responded that they "have heard of it and understand the content well" or "have heard of it and understand the content to some extent."

Regarding consideration of donations via the system, 46.2% are considering "1. Corporate-style Furusato Tax," and 25.7% are considering "2. Human Resource Dispatch-type Corporate-style Furusato Tax."

On changes in consideration levels, 49.7% of companies stated their consideration has become "more active than before."

Top reasons for increased interest include: "rising public attention," "increased awareness through SDGs initiatives," and "perceived stronger government commitment."

Regarding actual donation implementation (including those in discussion), 72.0% of companies are engaged.

Local Government Survey

197 local governments (98.7%) have previously accepted donations. Including those currently recruiting, 99.5% are attempting donation outreach.

On increased proactiveness in donation recruitment, 95 local governments (47.5% of total) reported becoming more proactive.

Top reasons for increased proactiveness include: "received donation offers from companies," "changes in departmental policy," and "rising public attention."

Regarding internal promotion frameworks, 125 local governments (62.5%) reported strengthening cross-departmental efforts to improve donation reception systems.

Survey Overview and Request for Participation

Survey Purpose

To promote wider adoption of the corporate-style furusato tax by conducting reality checks on both companies and local governments, and to identify trends such as changes in consideration levels through fixed-point tracking.

Survey Method

Online quantitative survey

Survey Area

Nationwide

Target Respondents

Company personnel responsible for promoting the corporate-style furusato tax, or those in departments handling CSR, SDGs, or donations who are involved in or preparing for decision-making.

Survey Period

May 13 (Wed), 2026 – July 17 (Fri), 2026

Survey Conductors

Cultive Inc.

JTB Corporation

Aioi Nissay Dowa Insurance Co., Ltd.

Survey Cooperation

Cyber Record Inc., Kyushu Education & Training Center Co., Ltd., Shincho Press Co., Ltd., Chuo Computer Service Co., Ltd., Shinto Communications Co., Ltd., Umedia Inc., Egg Inc., Higo Bank Ltd., Kumamoto Bank Ltd., Saga Shimbun Media Holdings Co., Ltd., Kumamoto Nichi-Nichi Newspaper Co., Ltd., San-in Godo Bank Ltd., Ikeda Bank Ltd., Gunma Bank Ltd., Iyo Bank Ltd., Shikoku Bank Ltd., Toho Bank Ltd., Awa Bank Ltd., Yamagata Bank Ltd., Aichi Bank Ltd., Asahi Broadcasting Television Corporation, Sagafuture Creation Foundation, Succeed Inc., Mirai Works Inc., Chiiki Mirai Consulting Inc., Music Securities Inc., LR Corporation, M&A Royal Advisory Co., Ltd., Marriage Inc., TRILIA Corporation

Corporate Survey Details and Participation

The corporate survey is open until July 17 (Fri), 2026.

The survey aims to understand companies’ usage and consideration of the corporate-style furusato tax, donation-related attitudes, and interests and challenges in selecting donation recipients.

We kindly request participation from individuals responsible for promoting the corporate-style furusato tax, or those in departments handling CSR, SDGs, donations, etc.

"Market Survey on Corporate-style Furusato Tax – Corporate Questionnaire"

▼ Corporate Survey Form ▼

Companies, please respond via the link below:

https://questant.jp/q/kigyo2026

▼ Local Government Survey Form ▼

Local government respondents, please contact us via the link below.

We will then provide the response form.

https://cms.cpriver.jp/contact

For inquiries regarding this survey, please contact the "Corporate-style Furusato Tax Survey Secretariat" below.

Corporate-style Furusato Tax Survey Secretariat

Contact: Takemura, Ishino

Contact Link: https://cms.cpriver.jp/contact

Use of Survey Results

A "reporting session" on the survey results will be held from October onward.

Participants who complete the survey will receive a separate invitation to the reporting session.

Personal Information Handling in the Survey

Personal information collected (email address only) will be properly and strictly managed by the survey organizers (Cultive Inc., JTB Corporation, Aioi Nissay Dowa Insurance Co., Ltd.) in accordance with their respective privacy policies. Survey response data will be used solely for data aggregation, analysis, and sending invitations to the survey reporting session.

[Privacy Policies]

Cultive Inc.

https://cpriver.jp/privacy-policy/

Aioi Nissay Dowa Insurance Co., Ltd.

https://www.aioinissaydowa.co.jp/corporate/policy/privacy.html

JTB Corporation

https://furu-con.jp/info/privacy

Market Trends and Public-Private Challenges Revealed in Last Year’s Fixed-Point Survey (September 2025)

The previous year’s survey (1,068 company samples, 265 local government samples), used as a benchmark for this year’s comparison, revealed not only "steady growth in implementation rates" but also "emerging bottlenecks" in public-private matching.

● Corporate consideration and implementation continue upward

Among companies aware of the system, 70.1% reported having "either donation experience or donation intent," indicating steadily growing corporate interest in regional revitalization.

● Growing readiness to accept "in-kind" and "human resource dispatch" donations

Local governments are increasingly establishing frameworks to accept non-monetary donations, including "in-kind donations" (82% positive toward acceptance) and "human resource dispatch-type donations" (48% positive), where companies send employees.

● Main barrier to donation: "Unclear benefits"

The top reasons companies abandoned donation plans were "limited benefits to the company, rejected by management (44.3%)" and "unclear what the local government expects from our company (42.6%)."

▼ What This Year’s Survey Aims to Reveal

To analyze from multiple angles how corporate-perceived benefits and local government information dissemination challenges have evolved in this rapidly changing market, this year’s survey is being conducted jointly by Cultive, JTB, and Aioi Nissay Dowa Insurance.

We invite your genuine feedback (survey responses) to capture the current state of the market and advance meaningful public-private co-creation.

Regional Problem-Solving Platform Using Corporate-Style Furusato Tax: "river"

Service Site: https://cpriver.jp/

"river" is a regional problem-solving platform launched by Cultive Inc. in April 2020, utilizing the corporate-style furusato tax. Since launch, it has connected local governments’ regional challenges with companies interested in community contribution, supporting public-private co-creation initiatives for regional revitalization.

Online Corporate-Style Furusato Tax Donation Portal "Kifuru Online"

Service Site: https://kifuru.jp/

"Kifuru Online" is an online portal for corporate-style furusato tax donations, allowing users to search nationwide donation projects and donate online.

Company Overview

Cultive Inc. focuses on "regions," "education," and "culture" as core business pillars, primarily through proprietary services such as the corporate-style furusato tax support platforms "river" and "Kifuru Online," as well as support for local governments and companies.

Cultive Inc.

Website: https://www.cultive.co.jp/ CEO: Kiyoshi Ikeda

Founded: October 2014

Headquarters: Sky Building 19F, 2-19-12 Tsurumi, Nishi-ku, Yokohama, Kanagawa 220-0011

Business Activities:

Support for regional problem-solving

Management strategy support

Information dissemination support

Project planning and operational support

Web and system development

Human resource education support