Currently, accommodation taxes are the focus of attention as a funding source for tourism promotion, and they are being examined and implemented throughout Japan. Going forward, they are predicted to become a more standard means of securing a funding source (in other words, their existence will be taken as a given). This state of affairs might be described as a phase in which there are questions about how to build consensus regarding the effective use of the funding sources introduced and decide the will of the community, which is to say, the governance of the use of tourism promotion funding sources as a tourism area.　Based on the aforementioned context, in this special feature, we shed light on the process of implementing accommodation taxes, and touch on the current conditions in communities which have introduced them and the legal techniques to ensure their effectiveness as we consider the processes for utilizing tourism promotion funding sources and the ideal form of governance for tourism areas.