K-ReaD（ Kokugakuin University Researcher’s Achievement）
| Kiyoyoshi YOSHIZAWA | |
| Department of Tourism and Community Development | |
| Professor |
Last Updated :2026/04/16
研究活動
論文
- A Study on Sustainable Funding for Community Development in Hot Spring Resorts: Focusing on the Onsen Tax, Tomoya Umekawa, Kiyoyoshi Yoshizawa, and Kaori Fukunaga(Second of three authors), Journal of Tourism Research,, Vol.27, No.1, 91ページ, 100ページ, 01 Sep. 2015, Japan Institute of Tourism Research, 福永香織, This peer-reviewed paper examines the decade-long process of implementing policies to utilize the "Onsen Tax" (a municipal-level earmarked tax) as a stable financial resource for tourism-based community development. In recent years, the Onsen Tax has gained significant attention as a potential independent revenue stream for "Japanese-version DMOs" (Destination Management/Marketing Organizations). Consequently, an increasing number of hot spring resorts are referencing this research to guide their own local initiatives.