In response to impending changes to Japan's Furusato nōzei (hometown tax donation) system, there has been a surge in donations made prior to the amendments coming into effect. The Furusato Tax system allows taxpayers to donate a portion of their taxes to rural areas, often their hometowns, and in return receive local goods. The impending amendments aim to rectify disparities in donations among municipalities. The rush indicates residents' strategic moves to maximize their benefits under the previous system.

In Japan, many view the Furusato Tax system as an opportunity to support the rejuvenation of rural areas suffering from depopulation, while receiving something in return. Disparities in municipal donations, however, have ignited debates about the system’s equity. Therefore, the rush before the amendment underscores locals' strategic conduct to protect their interests.

In contrast, the Furusato Tax system doesn't have an exact mirror in the US or EU. Tax deductions for charitable contributions exist, but none tie the donation to the support of specific rural municipalities or provide local goods in return.