Sustainable Financing of Cultural Landscapes: Insights from Japan’s Furusato Nozei System

Cultural landscapes are facing increasing challenges in terms of sustainable financing, owing to fiscal austerity and limited public funding. This study explores tourists’ willingness to pay (WTP) for the conservation of cultural landscapes through Japan’s Furusato Nozei (Tax payment to hometown)—a policy that pairs tax deductions with tangible “return gifts,” institutionalising a form of mixed (or “impure”) altruism that can convert intention into action. Using a survey of 500 visitors to Shibamata, Tokyo, we estimate an integrative model that links psychological pathways (motivation → destination evaluation), behavioural investments (time, spending, and interactions with residents), and socio-demographic characteristics. To analyse the collected data, we use partial least squares structural equation modelling. Results reveal that interaction with local communities has the strongest direct effects on WTP, while motivation influences WTP indirectly through destination evaluation. Age shows a negative relationship, whereas marital status has a positive one; income and gender are not significant predictors. These findings suggest that institutional incentives embedded in Furusato Nozei can transform altruistic intention into actual financial support for heritage conservation. This study contributes theoretically by linking institutional design to behavioural intention–action gaps and practically by providing insights for participatory and incentive-based heritage financing. The findings are based on a single-site case in Shibamata, Tokyo, and should therefore be interpreted within its local and cultural context.