Status and Trends in Forest Environment Transfer Tax and Information Interface between Prefectures and Municipalities: Multi-Level Governance of Forest Management in 47 Japanese Prefectures

Ryo Kohsaka,Yuta Uchiyama

doi:10.3390/su14031791

Abstract

In 2019, Japan introduced a national forest-environment-transfer tax (FETT). Prefectural and municipal governments receive tax revenue. Currently, 37 prefectures in Japan have prefectural forest taxes, and the prefectures need to demarcate how their own taxes and the national tax are being used. This study analyzed the overall use trends of national tax, which is for supporting municipal forest management, and review the status of prefectural forest environmental taxes. National tax was primarily applied to organizing the information of forests and their owners. The main components of support by prefectures to municipalities were support to questionnaires for private forest owners, other technical supports, securing successors, and training successors. Regarding the prefectural taxes, forest types and policies, which were implemented by the taxes, were reviewed in 18 prefectures. The differentiation of the tax uses of prefectural tax and FETT as a national tax was implemented based on the types of forest and supporting activities, and the spatial scales of forest management. The formation of FETT does not necessarily accompany the flexible assignment of jurisdictions and functions of multi-level governance, with potentially limiting impacts so far. This study could concretely conclude with the demand for participatory social learning toward sustainable forest policymaking and implementations of payment for ecosystem services in forests at the multi-levels of the national government, prefectures, and municipalities.

Highlights

IntroductionContexts of Introduction of Forest Environment Transfer Tax. Japan’s forest policy was conventionally conducted at the national (Forestry Agency), prefectural (forestry departments), and site (forest associations) levels
By analyzing the survey result, we identified what types of supporting activities were mainly conducted for municipalities and how the prefectures differentiate the tax uses of prefectural forest environmental tax and forest-environment-transfer tax (FETT) as a national-level tax
The necessary demarcation between FETT and PreFET at the prefecture level is analyzed as a basis for support for prefectures of municipalities, in the third sub section

Summary

Introduction

Contexts of Introduction of Forest Environment Transfer Tax. Japan’s forest policy was conventionally conducted at the national (Forestry Agency), prefectural (forestry departments), and site (forest associations) levels. In 2019, the New. Forest Management System (NFMS or Shinrin Keiei Kanri Seido) was introduced to provide municipalities under the prefectural level with a bigger role in forest management. Forest Management System (NFMS or Shinrin Keiei Kanri Seido) was introduced to provide municipalities under the prefectural level with a bigger role in forest management To support this objective and the implementations of forest policies responding to the United. Nations Framework Convention on Climate Change (UNFCCC) Paris Accord, the increase of insufficiently management forests, and the related issue of unregistered owners, municipalities receive a forest environment transfer tax, but are requested to disclose online how the revenue is used in the following fiscal year.

Methods

Results

Conclusion