Forest Environment Tax (National Tax)

A new forest environment tax (national tax) will be imposed from FY2024. In addition, the breakdown of the amount of the prefectural and municipal taxes per capita will be changed.

Forest Environment Tax

Forests provide a wide range of benefits to the public, including the prevention of global warming, preservation of national land, and cultivation of water resources.
In order to properly maintain these forests, forest environment tax (national tax) has been imposed since FY2024 for the purpose of forest maintenance and its promotion.  
The Forest Environment Tax is a national tax levied on individuals with a domicile in Japan since FY2024. 1,000 yen per person per year is levied together with the per capita portion of the municipal and prefectural taxes.  The entire amount of the tax revenue is transferred by the national government to prefectures and municipalities as a forest environment concession tax.

Gunma Green Prefectural Tax 

Forests cover two-thirds of Gunma Prefecture’s land area.
Forests are the common property of the people of the prefecture, as they support our daily lives and provide us with many blessings, such as nurturing abundant water and preventing disasters.  Gunma Prefecture introduced the “Gunma Green Prefectural Tax” (commonly known as the “Gunma Green Prefectural Tax”) from FY 2014 to FY 2023 in order to protect and nurture our precious forests and pass them on to future generations with the cooperation of the citizens and businesses of the prefecture.

  • Overview: 700 yen added to prefectural inhabitant tax
  • Period: From fiscal year 2014 to 2028

Details of the Equalization Amendment

  • Until FY2013: 4,000 yen per capita (3,000 yen for municipal tax and 1,000 yen for prefectural tax)
  • From FY2014 to FY2023: 5,700 yen per capita (3,500 yen for municipal tax and 2,200 yen for prefectural tax)
  • From 2024: 5,700 yen per capita (town tax: 3,000 yen, prefectural tax: 1,700 yen, forest environment tax (national tax): 1,000 yen)

In accordance with the Act on Temporary Special Provisions for Securing Financial Resources Necessary for Disaster Prevention Measures Taken by Local Governments in Relation to Recovery from the Great East Japan Earthquake, an additional 1,000 yen in total was added to the equal portion of the municipal and prefectural inhabitant taxes from FY 2014, but this will end in FY2023.

Contact

Taxation Division, Finance Department
Telephone number: 0276-63-3111
Counter location: Counter No. 10 and 11 on the 1st floor of the Town Hall