【Special Issues: Industrial waste taxes】
A Legal Studyon Waste Taxation ――From the Standpoint of Tax Law――
Mitsuaki Usui
Graduate School of Law and Politics, The University of Tokyo
（7-3-1 Hongo, Bunkyo-ku, Tokyo, 113-0033 Japan）


Abstract
As some local governments have taken up the practice of waste taxation, this article analyzes the system from the legal standpoint. Charges that do not hold the purpose of revenue are permitted as long as they do not go against constitutional provisions of civil liberties. Though the Local Government Act enumerates revenue types, this does not actually mean that local governments can obtain revenues for only those types itemized. They can lawfully find out about and start collecting special charges on waste for the purpose of ultimately decreasing waste generation. If a local authority chooses to use local taxes, then the Local Tax Act must be obeyed in accordance with the requirements concerning non-listed taxes noted therein. There is no difference between the waste tax and the special waste charge in that both of them should be levied based on acts or ordinances by local governments. The burden of waste tax levied for the purpose of decreasing waste generation should be proportional to the decreasing effect through the tax（principle of proportionality）.


Key words: waste tax, special waste charge, non-listed tax, principle of proportionality