A Forest Environment Tax Scheme in Japan : Toward Water Source Cultivation

This book is a work that focuses on the forest environmental tax. Forest resources have played a major role in preventing global warming by absorbing carbon dioxide and supplying oxygen. However, global economic growth has adversely affected the global environment and has exacerbated global warming due to excessive consumption of forest resources. The functions or “services” of forests are diverse, but the interest of the citizenry in forest cultivation is scarce since forests are public goods. Concurrently, Japanese forestry, which has played an important role in forest conservation, is steadily declining, and it is no longer possible for private forest operators to maintain the forest environment. Therefore, in order to realize sustainable economic growth, it is necessary to formulate policies for the conservation of appropriate forest environments. Forest conservation is an especially important policy issue for Japan, where two-thirds of the country is forested. In Japan, a forest environmental tax is being introduced as a forest conservation policy. As of 2021, the forest environmental tax has already been introduced in about two-thirds of the prefectures and soon will be introduced as a national tax. In this book, the significance and issues of the forest environmental tax will be sorted out, and the status of the introduction of the forest environmental tax in Japan will be compared with that of other countries. In addition, there is additional material regarding the water source conservation fund in Toyota City, Aichi Prefecture, a system similar to the forest environmental tax. Preface Contents 1 Background to the Establishment of the Forest Environment Tax 1.1 Introduction 1.2 Trends in Japanese Forests and Forestry 1.3 Sustainable Development Goals (SDGs) and Forests 1.4 Conclusion References 2 Forest Environment Tax (Prefectural Tax, City Tax) 2.1 Introduction 2.2 Forest Environment Tax (Prefectural Tax) 2.2.1 Overview of the Forest Environment Tax (Prefectural Tax) 2.2.2 Examples in Kochi Prefecture 2.2.3 Cases in Aichi Prefecture 2.3 Forest Environment Tax (City Tax) 2.4 Conclusion References 3 Forest Environment Tax (National Tax) 3.1 Introduction 3.2 Forest Environment Tax as a National Tax 3.3 Forest Management System 3.4 Environmentally Related Taxes in Various Countries Similar to the Forest Environment Tax 3.5 Conclusion References 4 Water Source Funds 4.1 Introduction 4.2 Toyota City Tap Water Source Conservation Fund 4.3 National Water Source Area Measures Fund 4.4 National Water Source Fund 4.5 Other Funds 4.5.1 Funds Relating to Water Quality Conservation 4.5.2 Funds Related to Ecosystems, Waterfront Spaces, and Water Culture 4.5.3 Fund Related to Groundwater Conservation 4.6 Conclusion References