【Special Issues: Industrial waste taxes】
Trends and points for Local Taxes on Industrial Wastes in Japan
Hidefumi Kurasaka*
* Chiba University, Faculty of Law & Economics
（1-33 Yayoi-cho, Inage-ku, Chiba City, 263-8522 Japan）


Abstract
This paper examines the status quo of local taxes on industrial wastes in Japan, and analyzes what kinds of issues there are in preparing new local tax systems on industrial wastes. Firstly, the names of newly established non-statutory local taxes are listed up. These are local taxes which are not registered in the Local Taxation Law. Secondly, details of the 10 local industrial waste taxes are introduced, along with the status of other local governments now preparing for the system. Thirdly, various issues in preparing local industrial waste taxes are analyzed, including how to design each tax system, how to harmonize various types of industrial waste taxes and for what purpose they should be introduced. Finally, some comments on the future of these tax systems are given.


Key words: local taxes on industrial wastes, local environmental taxation, non-statutory local taxes, environmental policy, taxation policy