【Special Issues: Industrial waste taxes】
The Influence of the Industrial Waste Tax on an Industrial Waste Disposal Company
Yoshikazu Inoue*, Fumio Shimamoto* and Hiroaki Nakauchi*
* Mie chuo kaihatsu Co., LTD
†Correspondence should be addressed to Fumio Shimamoto:
（4713 Hachiya Yono-aza Ueno-city Mie-Pre, 518-1152 Japan）


Abstract
One year has passed since the Industrial Waste Tax regulation for all of Japan was first put into effect in Mie Prefecture on 1 April, 2002. How has its instigation influenced industrial waste disposal companies? What sort of programs have industrial waste disposal company established with regard to the regulation set by the Industrial Waste Tax? As one of the model cases, our company, which has opened its head office in Mie Prefecture, verifies that Mie's Industrial Waste Tax has had made an influence. We also report on the effects of replacing a local government structure, including effects and practical business affairs at the industrial waste disposal site. At the time of this publication, our company report that it has actually been using weight-based tax assessment for treatment in the year 2002, as opposed to a self-assessment tax.
Moreover, we propose to play a part in promoting the construction of impending final disposal sites while at the same time giving priority to leading the way in controlling waste production and in the use of levied tax for re-utilization of natural resources.


Key words: Mie prefecture, recycling facility, tax revenue, way of use, final disposal