The taxation of forest environmental tax will begin in fiscal 2024.

This national tax was established from the viewpoint of securing stable financial resources necessary for forest maintenance, etc. in order to achieve greenhouse gas emission reduction targets and prevent disasters. From fiscal 2024, 1,000 yen per year will be levied on individuals with Address in Japan, and municipalities will collect them together with personal residence tax. The tax revenue of the forest environmental tax is 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 local governments, the area of privately-owned 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.

The following people are not subject to the forest environmental tax (same as the tax exemption standard for the per capita rate of personal residence tax) 。
・Those who are receiving livelihood assistance under the Public Assistance Act as of the due date (January 1)
・Persons with disabilities, minors, widows or single parents who have a total income of 1.35 million yen or less during the previous year as of the due date (January 1)
・Those who have no dependent relatives and have a total income of 450,000 yen or less in the previous year
・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 individual residence tax per capita rate.
　
As described below, in order to secure financial resources such as earthquake disaster countermeasures projects, with the enforcement of the Extraordinary Special Law of the Local Tax Law, the per capita rate of personal residence tax was temporarily increased by 500 for 10 years from 2014 to 2023. Was raised. Therefore, the burden will not change from FY2023.

It is used for thinning, human resource development, securing leaders, promoting the use of wood, and raising awareness.
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 Motoichi is based on the construction of school facilities and public facilities such as parks.・ It is used as a financial source for utilizing domestic timber during renovation, etc.
For details, please refer to the Forest Environmental Tax and Forest Environment Transfer Tax (National Tax).

About 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 each ward office.