Environment-Related Tax System in Japan | ESCAP Policy Documents Managment

Meta Data

Draft:

Revision of previous policy?:

Draft Year:

2012

Effective Start Year:

2012

Scope:

National

Document Type:

Other

Economic Sector:

Energy, Power, Transport, Multi-Sector, Other

Energy Types:

All, Oil, Power, Gas, Other

Issued by:

Government of Japan

Source:

Government of Japan - Ministry of the Environment

File:

Environment-Related Tax System in Japan

Overall Summary:

The document provides a table with details on energy and vehicle taxations. It outlines details on items subject to tax, their tax rate, tax revenue for FY 2012 and how Tax Revenue is to be spent.

Pricing

Energy taxation:

Please, refer to the table for details.

Full Document Text

Environment-Related Tax System in Japan

Subject to Tax

Tax Rate

Tax Revenue (FY 2012)

How the Tax Revenue is to be Spent

Gasoline Tax (Nation)

Volatile Oil

Collected from manufacturing facilities or picked up from the bonded areas

JPY 48.6/l （Main Rules：JPY 24.3/l）

JPY 2,611 billion

General Finances

Local Gasoline Excise (Nation)

JPY5.2/l （Main Rules：JPY 4.4/l）

JPY 279.3 billion

General Finances (Fully granted as general fund of states, specified cities, and municipalities)

Oil and Gas Tax (Nation)

Oil and Gas for the Car

Collected from the filled fields or picked up from the bonded areas

JPY 17.5/kg

JPY 22 billion

General finances (one half of the tax revenue is granted as general fund of states, specified cities and municipalities)

Diesel Oil Delivery Tax (State)

Diesel Oil

Picked up from the primary distributors or exclusive agencies and accompanied by a delivery of diesel fuel according to the reality of the custody.

JPY 32.1/l

（Main Rules：JPY 15.0/l）

JPY 890.2 billion

General Finances

Aviation Fuel Tax (Nation)

Aviation Fuel

Shall be packed in aircrafts

JPY 18.0/l * Special tax rate upto March 2014

（Main Rules：JPY 26.0/l）

JPY 56.6 billion

Aviation Maintenance (2/9 of the tax revenue is granted as cost for aviation measures in cities and states related to aviation)

Petroleum and Coal Tax (Nation)

Crude Oil, Petroleum Products, Gaseous Hydrocarbons, and Coal

Collected from the fields or picked up from the bonded areas

•Crude Oil, Petroleum Products JPY 2,040/kl

•LPG and LNG JPY 1,080/t

•Coal JPY700/t

JPY 546 billion

Stable Fuel Supply Measures

Measures such as development and stockpiling of oil and natural gas in order to ensure a stable and inexpensive supplies of oil, coal, and flammable natural gas

Measures to Sophistication of Energy Demand Structure

Measures such as of energy-saving and new energy measures, energy-related CO2 emissions reduction in order to build the structure of stable and suitable energy in accordance with the economic and social environment of the inside and outside

Special Provision for Tax for Climate Change Mitigation

Added to the tax rate according to the amount of CO2 emissions

* Enforced from Oct, 2012. and increased in the tax rate gradually over three and a half years.

•Crude Oil, Petroleum Products JPY 760/kl

•LPG and LNG JPY 780/t

•Coal JPY670/t

JPY 39.1 billion

Electric Power Development Promotion Tax

(Nation)

Electricity Sold

By general electricity utilities

JPY 375/1000kwh

JPY 329 billion

Measures to Supply Location

Subsidiary to be granted pursuant to the provisions of the Act on the Development of Areas Adjacent to Electric Power Generation Facilities, financial measures for the safety in the surrounding area of power generation facilities and financial measure to contribute to installation of facilities used for other power generation and its smooth operation.

Measures to Power Usage

Financial measures to promote the use of facilities for power generation, to secure safety and to facilitate the supply of electricity by power generation facilities.

JPY 4,734.1 billion in total

Motor Vehicle Weight Tax (Nation)

Automobile

Inspected automobile to receive the certification of vehicle inspection and be inspected and notified light vehicle to receive the designation of vehicle number

JPY 703.2 billion

General finances

(407/1000 of the tax revenue is granted as general fund of cities)

Part of the tax revenue is issued as compensation expense of Pollution-Related Health Damage.

Automobile Tax (State)

Automobile

Car and Truck acquired as of April 1

Example: Passenger and Private Cars

Total emissions of 1.5-2 litres JPY 39,500/year

JPY 1,567.7 billion

General Finances

Light Vehicle Tax (Municipality)

Light Vehicle

Light vehicle and bicycle with prime mover as of April 1

Example: Light Vehicle and Private Car JPY 7,200/year

JPY 181 billion

General finances

Automobile Acquisition Tax (State)

Automobile

to be acquired

•Private Car 5% of acquisition price

•Car for Business and Light Vehicle 3% of acquisition price （Main Rules: 3% for Each)

JPY 206.8 billion

General Finances

JPY 2,658.7 billion in total 1