December’s Honolulu Marathon generated $106 million in spending and $5.41 million in state taxes, according to a Hawaii Pacific University study released today by organizers of the marathon.

Spending and tax collections were up from the previous year when the marathon accounted for $100 million in spending and $5.13 million in taxes.

Pat Bigold, director of Honolulu Marathon media relations, said the increase was largely due to the stronger yen and increased spending by Japanese tourists.

Japanese marathoners spent $342.91 per day during the 2010 marathon up 9 percent from 2009, according to the study.

“There were 22,806 entries in the 2010 marathon and 13,492 of them were from Japan. Another 2,221 Japanese participated in the 10-kilometer Race Day Walk which is conducted with the marathon. The Japanese walkers’ spending increased by 11 percent over 2009,” the study reported.

Jerry Agrusa, of the HPU Travel Industry Management Dept., has led the annual study since 2001. The study was based on 1,641 interviews with marathoners, including 1,189 conducted in Japanese.