[要旨] ふるさと納税制度については，返礼品競争の過熱に注目が集まっている。その一方で返礼品に頼らず多額の寄付を集めてきた自治体も存在する。本稿では，その事例として札幌市の取り組みについてヒヤリング調査をおこなった。主要な結果は以下のようにまとめられる。第１に，札幌市の寄附集めには，札幌市を経由して市民団体への寄附をおこなうというユニークな仕組みが果たしてきた役割が大きい。第２に，円山動物園に対する寄附が多いことから，支出目的を明確化すれば市民からの寄附が期待できることがわかった。ただし，近年の返礼品競争の過熱は，札幌市のように返礼品に頼らず寄附を集めてきた自治体の努力を無駄にするおそれがあるだろう。[Abstract] Competition for the gifts given for the hometown tax has become a hot issue, and is receiving a lot of attention. For a while, there exist some local governments that have been collecting a huge amounts of donations. Sapporo City in Hokkaido is one of these governments. For that reason we surveyed the effort of Sapporo City through interviews. The main results seem to be as follows: First, this unique structure, where a citizen can make donations to Sapporo City via groups of citizens, has played a significant role in collecting donations. Second, judging from the fact that a large amount of donations have been made to Sapporo Maruyama Zoo, it became clear that when the purpose of the expenditures is clarified, the city could expect citizens to make donations. However, it seems that heated competition for the gifts could make such efforts made by local governments to collect donations without relying on giving gifts wasteful.