The Kobe City government has engaged in thorough discussions regarding the implementation of a "vacancy tax" on unoccupied high-rise residential buildings known as "tower mansions." The proposition aims to promote efficient use of high-demand residential spaces in urban areas. However, the proposal has sparked controversy amongst the city's landlords and real estate developers who are concerned about the potential financial implications.

In Japan, unoccupied property, especially in bustling urban areas, is a topic of ongoing debate. The "tower mansion" vacancy tax proposes to address this issue and encourage more efficient use of residential spaces. The idea has sparked controversy - some consider it a step towards a more sustainable urban development, while others see it as an added financial burden.

In several cities in the US and EU, similar types of vacancy taxes exist to discourage property owners from keeping residential spaces unoccupied for long periods. These cities, including Vancouver and Paris, use the revenue from this tax to fund affordable housing initiatives.