Osaka Izumisano City sued the government for a significant reduction in the special allocation tax because it collected a large amount of donations through hometown tax payments. The Osaka High Court in the second instance rejected the city's appeal, contrary to the first trial, which judged the government's response to be illegal and canceled the decision to reduce the amount.

Mayor Daiko Chiyomatsu said, "It is extremely regrettable that the city lost the case, and we will carefully examine the judgment before deciding to appeal"