According to his explanation to the City Assembly, the tax was imposed not on the citizens but on the entrance fee paid to the temples and the shrines in Kyoto city, with the intention of eliciting cooperation with the city from the visitors in protecting its cultural properties.
氏は同税は住民に対する税金ではなく、京都市内の寺社建物へ支払う拝観料へ課税し文化財を保護する市への協力を拝観者へ依頼するものと市議会へ説明している。