All taxation is redistribution. This is a novel tweak to taxation.

I think all tax payers wherever should get some form of choice in where their tax money goes even if it's only a small proportion of the total.

Redistribution of taxes, from areas of high densities to lower density prefectures.

Just because it's a person choosing to do this instead of a bureaucrat doesn't mean it's not redistribution. To use the example in the article, you're taking 40% of your taxes which would go to Tokyo and instead sending them to Gifu.

It's redistribution because it takes tax income that would go to a wealthy area (Tokyo) and distributes it to poorer areas.

It is tax deferment Taxpayers who contribute more than 2,000 yen can have their income tax and residence tax reduced. The amount deducted is the taxpayer's entire contribution minus 2,000 yen and set amount. To receive the subtraction, the taxpayer files a final tax return