ABSTRACT

Japan currently has three types of energy-related taxes (referred to generally as “energy taxes” in this chapter): (1) taxes that are levied when energy sources are imported or extracted, such as the Petroleum and Coal Tax, (2) taxes that are levied on the use of transportation fuels, such as the Gasoline Tax, and (3) the tax levied on the energy conversion sector, namely, the Tax for Promoting the Development of Power Plants. 1