Forest Environment Tax starts — 1,000 yen per person per year, collected with resident tax
Source material is a Japanese government announcement (in Japanese); this page is a summary.
From fiscal 2024 (Reiwa 6), individuals with an address in Japan are levied a Forest Environment Tax (a national tax) of 1,000 yen a year, collected together with the per capita levy of individual resident tax.
Key facts
| Taxation starts | From fiscal 2024 (Reiwa 6) |
|---|---|
| Type of tax | National tax (森林環境税) |
| Who it applies to | Individuals with an address in Japan |
| Amount | 1,000 yen per person per year |
| How it is collected | Municipalities levy and collect it together with the per capita levy of individual resident tax |
| Use of the revenue | The full amount is transferred to prefectures and municipalities as the Forest Environment Transfer Tax (for forest maintenance and similar work) |
Last checked:
The Forest Environment Tax (森林環境税) is a national tax on individuals who have an address in Japan. Municipalities collect 1,000 yen per person per year together with the per capita levy of individual resident tax. Taxation started in fiscal 2024 (Reiwa 6). The national government transfers the entire revenue to prefectures and municipalities as the Forest Environment Transfer Tax (森林環境譲与税).
Background — why this change
Forests serve many functions, such as protecting national land, maintaining water sources, preventing global warming and conserving biodiversity. However, a shortage of forestry workers and land with unknown owners or boundaries are getting in the way of forest management and maintenance. On top of this situation, a need arose to secure stable local funding to meet targets under the Paris Agreement framework, so the Forest Environment Tax and the Forest Environment Transfer Tax were created.
Summaries below are factual notes based on government announcements and primary sources — not evaluations or opinions.
Summaries reflect national-level programs. Municipal (city/ward/town) programs may differ — confirm with the official desk before applying.
FAQ
Who pays it?
Individuals with an address in Japan. They pay 1,000 yen per person per year together with the per capita levy of individual resident tax.
When does it start?
From fiscal 2024 (Reiwa 6), municipalities levy and collect it as a national tax.
What is the tax used for?
The entire revenue is transferred to prefectures and municipalities as the Forest Environment Transfer Tax and is used to cover the cost of forest maintenance and of measures to promote it.