revitalization in specific areas such as depopulated areas, mountain villages, regions of heavy snow, islands, peninsulas, specific agricultural and mountain village areas, and coal producing areas, which account for a considerable area of the national land.
Lottery refers to public lottery tickets issued by local governments based on the Local Finance Law and Public Lottery Tickets Law. Issue of lottery tickets is only approved for prefectures, designated cities and cities designated by the Minister of Home Affairs, taking into consideration their special needs in terms of finance. The limit on the amount of sales of each local government must be decided individually by the Assembly, the approval of the Minister of Home Affairs must be obtained to sell tickets, and the plans of the public enterprise using procured capital as a revenue source must be submitted. The amount of prize money or the total price must be within 50% of the total issue amount, and the highest prize must be within 100,000 times the ticket cost.
Tickets for public lotteries are sold and payment of prize money is paid by banks entrusted with this task, and the money, excluding payment of prize money from the sale amount and other necessary expenses, becomes the income of the local government. Lotteries include the national lottery block lottery, municipal promotion lottery, and afforestation lottery. Income tax is not levied on prize money.