Municipal Environmental Taxes 2000.06(71)

 In response to the interim report of the "Prefectural Study Group on Local Taxation Systems," Kanagawa Prefecture has proposed the creation of a living environment tax system (amenity tax system) and other measures. Based on this proposal, the prefecture plans to submit a draft ordinance for the creation of the tax system to the prefectural assembly in September. The proposed new taxes include an environmental preservation tax on businesses that emit water and air pollutants, and a water source environment tax to be added to water charges. These are scheduled to be introduced as early as April 2001.

The cost of environmental conservation measures by local governments has reached approximately 6 trillion yen, of which about 4.3 trillion yen is borne by local governments. Local government finances are in a severe situation, and they are required to secure their own financial resources. In particular, many local governments are pinning their hopes on non-statutory purpose taxes, since the relationship between residents' benefits and tax burdens is clear and local governments have a great deal of discretion.

Currently, local governments throughout Japan are considering their own environmental taxes. For example, Yamanashi Prefecture is considering an environmental tax on tolls along the Fuji-Subaru Line to protect the environment of Mt. Also, Nagano Prefecture is planning to levy a tax on users of the Komagatake ropeway to protect the environment of the Central Alps. In Mie Prefecture, a landfill tax on industrial waste has been proposed, and other regions are also considering the introduction of various environmental taxes.

Furthermore, the Environment Agency's Study Group on the Use of Economic Methods has reported on the effectiveness of a carbon tax and CO2 emissions trading. It is estimated that if relying solely on the carbon tax, the tax amount would be 30,000-40,000 yen per ton of carbon, but by combining the purchase of emission allowances and subsidies for energy-saving equipment, the tax amount can be significantly reduced.

In addition, the Council for the Promotion of a Recycling-Oriented Society has compiled a "Proposal on Costs to Protect the Environment," which calls for measures such as green purchasing, charging for waste disposal, clarification of recycling costs, an environmental tax, and a deposit system. Based on these recommendations, local governments and companies are promoting specific measures to protect the environment.

In order to promote the spread of low-emission vehicles, the Tokyo Metropolitan Government plans to introduce CNG and LPG vehicles and develop infrastructure in cooperation with major automobile manufacturers and gas supply companies. Specifically, a New Market Creation Strategy Committee has been established to form a market for low-emission vehicles.

In addition, efforts to recycle and extend the life of lubricating oil are also introduced. The Lubricants Association of Japan is promoting the collection and treatment of used lubricants and is researching methods for evaluating oxidation stability using the chemiluminescence method. The importance of technologies and projects to promote the recycling of construction waste is also emphasized.

These efforts represent an important step toward environmental conservation and the realization of a sustainable society throughout Japan. It is hoped that concrete measures in each region, such as the introduction of environmental taxes, measures to promote energy conservation, and the promotion of recycling, will contribute to environmental conservation in the future .Municipal Environmental Taxes 2000.06(71)