Just in case, let me briefly explain what cultists are calling "TAX SCAM."
For example, people living in Tokyo pay resident tax to the Tokyo Metropolitan Government, but by paying that tax as a donation to Chitose City, they can receive a deduction on their Tokyo resident tax.
In return for the donation, Chitose City sends local Chitose products to the donor.
The donor can also specify how the City should use the donated money.
In other words, the donor can specify that Chitose City should use the money to fund the production of the JCDK anime.
The city can obtain parliamentary approval for the expenditure if it produces JCDK as an anime that promotes tourism in Chitose. (Although it seems there were some council members who objected in Furano City.)
And if they collect more than the production budget, their City's finances will benefit.
In fact, Chitose City aimed to collect 20 million yen for the OVA production costs, but they were able to collect 184.38 million yen in donations.
This system was established to allow local governments struggling with declining populations and insufficient tax revenue to receive tax funds redistributed from metropolitan areas based on the wishes of taxpayers.
https://www.youtube.com/watch?v=OGf9M4zDMpg
(He was the mayor of Chitose City at that time.)