Determination of a 500 yen flat rate to protect forests - Kochi Prefecture Forest Environment Tax - February 2003

Determination of a 500 yen flat rate to protect forests - Kochi Prefecture Forest Environment Tax - February 2003

Kochi Prefecture plans to introduce a "forest environment tax" to protect water resources and forests. Although 84% of the prefecture's area is covered by mountains and forests, the decline of forestry has resulted in a lack of thinning, underbrush growth, and reduced water retention capacity. This has led to the loss of topsoil and the deterioration of the river environment. To improve this situation, the plan is to establish a fund for forest environment conservation by adding a flat 500 yen to the prefectural tax.

The purpose of this taxation system is not merely to protect forests, but also to secure water resources, protect the environment, and even promote the forestry industry. The decision will be made after consultation with forestry officials, local governments, and citizens, and the funds raised will be used to promote forest maintenance and thinning. Similar tax systems are also being considered in Kanagawa and Okayama prefectures, and securing financial resources for forest conservation has become a nationwide issue.

Furthermore, Kochi Prefecture's forest environment tax was the first of its kind introduced in Japan, and subsequently served as a model for the design of the Ministry of the Environment's "Forest Environment Concession Tax" system. The tax revenue is used for a wide range of initiatives, including the promotion of thinning, sustainable use of forests, disaster prevention, and CO2 absorption.

In introducing the forest environment tax, Kochi Prefecture has worked with municipalities to gain the understanding of local residents by clarifying how the tax will be used. Particular emphasis has been placed on improving water source recharge functions through forest restoration and preserving the river environment, thereby contributing to local disaster prevention and mitigation. This has had the side effect of raising the environmental awareness of local residents and creating new employment opportunities in forest management.

The introduction of this forest environment tax is expected to strengthen local forest management, thereby securing sustainable water resources and preventing landslides. It remains to be seen how the different forest environment conservation measures of each municipality will be implemented in the future.

--- (Japanese only)
Related Information
1. Kochi Prefecture Official Website
Explains the structure of Kochi Prefecture's forest environment tax and examples of its use.

2. Kochi City Official Website
Details of Kochi City's forest environment tax and information on tax system revisions.

3. Nankoku City Hall Website
Overview of the Forest Environment Tax in Nankoku City and information on the start of taxation.

4. paper by the Institute of Forestry Economics
Analytical paper on the development process of forest environment tax in Kochi Prefecture.