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Forest environmental tax, forest environment transfer tax (national tax)

Last Updated March 28, 2024

Overview of Forest Environmental Tax and Forest Environment Transfer Tax (National Tax)

The Forest Environmental Tax is a national tax established by the tax reform in fiscal 2019 to ensure a stable local financial resources to achieve Japan's greenhouse gas emission reduction targets and prevent disasters.
The main purpose of this project is to improve forests in mountainous areas where forestry is not feasible, and to promote the use of domestic timber in urban areas.
The forest environmental tax will be levied (*) from FY2024, but the forest environment transfer tax has been transferred since FY2019 because it is necessary to respond to various issues at forest sites as soon as possible. . (* Considering the fact that the tax rate of the per capita rate for individual residence tax to secure financial resources for disaster prevention measures implemented by local governments based on lessons learned from the Great East Japan Earthquake has been raised until 2023, taxation from fiscal 2024)
In particular, in the tax reform in fiscal 2020, severe damage has occurred due to natural disasters in recent years, and it is necessary to further promote forest maintenance. , The amount of transfer has been increased ahead of schedule.

Overview of Forest Environmental Tax and Forest Environment Transfer Tax [Reference] Forestry Agency HP
Purpose (Purpose) To secure a stable local financial resources to achieve Japan's greenhouse gas emission reduction targets and to prevent disasters
Tax Methods and Tax Rate Collection of 1,000 yen per year together with personal residence tax
Tax period From fiscal 2024
Transfer to municipalities The government will transfer on a certain basis from FY2019 (until FY2024, the reserves of the local government finance organization will be used).
How to use Costs related to forest maintenance and promotion, such as thinning, human resource development, securing workers, promotion of wood use, and enlightenment.

Use in Yokohama City

"Utilization of Forest Environmental Tax and Transfer Tax in Yokohama City" (A4: 1 sheet) (PDF: 312KB)

Based on the purpose of the forest environmental tax, Yokohama City will promote the use of domestic timber as a role of urban areas to support forest maintenance in mountainous areas by promoting the use of domestic timber as a role of urban areas. We will utilize it as a financial source when we utilize domestic timber when we build, repair of citizen use facilities such as park.
By utilizing domestic timber to finish the interior of the facility, etc., we will promote the consumption of wood and promote the development of an environment where citizens can interact with wood and feel the warmth of wood, thereby expanding the consumption of wood in the future. I will connect.
In fiscal 2024, we plan to utilize 403 million yen for school rebuilding projects and construction of wood for citizen use facilities such as parks and Chuo-toshokan.

※[Reference] Basic Policy on Rebuilding of Yokohama City Elementary and Junior High School Facilities:
https://translate-en.city.yokohama.lg.jp/kurashi/kosodate-kyoiku/kyoiku/sesaku/gakko/tatekae/20230613151334176.html

Utilization results in Yokohama City

Status of utilization
Fiscal year Transfer tax amount

Total
A(B+C)

Fund reserve
(B)

Use in business
(C)

Explanation
2022 ¥404 million ¥404 million 202 million yen 202 million yen

Promoting the use of wood in school-related facilities

202 million yen
2021 305 million yen 305 million yen ¥73 million 232 million yen

Promoting the use of wood in school-related facilities

232 million yen
2020 302 million yen 302 million yen 302 million yen - As a temporary and provisional measure, the school facility maintenance fund.

Cumulative total
(From FY2019)
(FY2022)

¥1,153 million ¥1,153 million 720 million yen 434 million yen

※With the completion of the construction of the wooden school building (Makigahara Elementary School) in 2026, the entire amount accumulated up to that time will be used.

※Funds are funded by the School Facility Development Fund as part of the Forest Environment Transfer Tax
※Since each item is rounded off, the sum may not match the total.

Country/Kanagawa Prefecture Page

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For inquiries to this page

Finance Department, Finance Bureau

Phone: 045-671-2183

Phone: 045-671-2183

Fax: 045-664-7185

Email address: za-shikin@city.yokohama.jp

Finance Division, Finance Bureau Finance Department

Phone: 045-671-2231

Phone: 045-671-2231

Fax: 045-664-7185

Email address: za-zaisei@city.yokohama.jp

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Page ID: 567-513-068

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