Kanaya, Toshihide (2019). "「ふるさと納税」の解説" [Explanation of "Hometown Tax Payment"]. Kotobank.jp (in Japanese). Voyage Marketing. Archived from the original on 2021-07-22. Retrieved 22 July 2021.
Kanaya, Toshihide (2019). "「ふるさと納税」の解説" [Explanation of "Hometown Tax Payment"]. Kotobank.jp (in Japanese). Voyage Marketing. Archived from the original on 2021-07-22. Retrieved 22 July 2021.