The taxation of forest environmental tax will begin in fiscal 2024

This is a national tax created from the viewpoint of stably securing the financial resources necessary for forest maintenance, etc., in order to achieve greenhouse gas emission reduction targets and prevent disasters. From 2024, individuals with Address in Japan will be charged 1,000 yen per year, and municipalities will collect the tax together with personal residence tax. Tax revenues related to forest environmental tax are paid to the country via the prefecture. The government allocates the “forest environment transfer tax” to each prefecture and municipalities according to the population of the local government, the area of artificial forested forests, and the number of forestry workers.

Individuals with Address in Japan
　
※Forest environmental tax is not levied on "individuals who have offices, offices or residences in municipalities and do not have Address in the municipalities" prescribed in Article 294, Paragraph 1, Item 2 of the Local Tax Law. Hmm.

Forest environmental tax is not levied on the following people (same as the tax exemption standard of the per capita rate of personal residence tax) 。
・Those who are receiving livelihood assistance under the Livelihood Protection Act as of the due date (January 1)
・Persons with disabilities, minors, widows or single parents whose total income during the previous year was 1.35 million yen or less during the previous year as of the due date (January 1).
・Those who do not have dependent relatives and whose total income in the previous year is 450,000 yen or less
・Those who have dependent relatives and whose total income in the previous year is less than the following amount
　350,000 yen x (same living spouse + number of dependent relatives +1) +100,000 yen + 210,000 yen

1,000 yen per year
It is collected in conjunction with the personal residence tax per capita rate.
　
As follows, in order to secure financial resources for earthquake disaster countermeasures projects, etc., with the enforcement of the Temporary Special Law of the Local Tax Law, the per capita rate of personal residence tax has been temporarily increased for 10 years from 2014 to 2023. It was raised by 500 yen. Therefore, the burden will not change from FY2023.

It is used for thinning, human resource development, securing workers, promotion of wood use, and enlightenment.
In order to support the maintenance of forests in mountainous areas by promoting the use of domestic timber as a role of urban areas, the forest environment transfer tax allocated to the city is to build school facilities and citizen use facilities such as parks.・ It is used as a financial source when utilizing domestic timber during renovation.
For details, please refer to the Forest Environmental Tax and Forest Environment Transfer Tax (National Tax).

Ministry of Internal Affairs and Communications Forest Environmental Tax and Forest Environment Transfer Tax (outside site)
Forestry Agency Forest Environmental Tax and Forest Environment Transfer Tax (outside site)

If you have any questions, please contact your ward office.