The Fukuoka High Court has overruled an appeal from the Shintecho Shopowners’ Association requesting repayment of ¥350 million in fixed asset taxes paid over the past 22 years for three stretches of walkway within the arcade. The walkways, which pass through buildings located on the eastern and western ends of the shopping arcade, have been taxed by the city as “part of the buildings’ structures.” The high court judge deemed the tax payments appropriate, thus overturning a lower court ruling that, while siding with City Hall, had ordered the repayment of ¥28 million of excess taxes for fiscal 2011 and 2012 due to the “public nature” of the walkways. The High Court judge ruled that according to the Building Standards Act, the walkways were parts of the respective buildings and their “primary purpose was to attract customers”. He added that they could be “closed to the public at any time or be turned into storage.” Source: Nishinippon Shimbun 12/2
Photo provided by the City of Fukuoka
