The synthesis of highly neg. charged polyoxometalates with elec. and structurally controlled uniform basic sites can lead to the unique base catalysis. In this work, a ホウ-Keggin germanodecatungstate, [ホウ-HGeW10O36]7- (A), having a -7 charge was, for the first time, successfully synthesized by the reaction of [ホウ-H2GeW10O36]6- with one equiv. of [(n-C4H9)4N]OH under non-aq. conditions. The activities of germanodecatungstates for base-catalyzed reactions dramatically increased with increase in the no. neg. charges from -6 to -7. In the presence of A, various combinations of acylating agents and primary alcs. including those with acid-sensitive functional groups chemoselectively gave the desired acylated products in high yields even under the stoichiometric conditions. [on SciFinder(R)]