Local government should collect more local tax revenues in the cheapest possible manner. The productivity of local tax offices has been studied over time using a variety of methods. Tax revenues have been used as the output to measure the productivity in many previous studies. However, this method is not necessarily the most appropriate because there may be also differences in the Noukinai-noufuritsu between local governments. We confirm these differences using limited data from Chiba and Higashi-Hiroshima cities. We propose a better method to measure productivity by considering the Noukinai-noufuritsu.