The purpose of this presentation is to analyze the user intentions to use an information system using the WEB questionnaire survey (1000 local residents) conducted in March 2013. We use the theoretical extension of the technology acceptance model (TAM). The target information systems are the web sites of the cities. In order to make a comparison, we also report the findings on user assessment of the Electronic Filing and Payment System national tax survey (e-Tax) conducted at the same time. In this analysis we validate that the attributes of survey respondents affect system evaluation criteria. The result of this analysis shows that there is a difference in the magnitude of the coefficients of the model on the attributes of survey respondents.