(2024年2月1日更新)
![](data:image/gif;base64,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)
森林環境税(国税)とは
森林環境税(国税)は、パリ協定の枠組みにおける我が国の温室効果ガス排出削減目標の達成や災害防止を図るため、森林整備等に必要な地方財源を安定的に確保する観点から創設されました。
全額が森林環境譲与税として都道府県・市町村に譲与され、森林整備、人材育成などに活用されます。
前年中(1月から12月)の所得に基づき、個人市・県民税均等割と併せて賦課徴収されます。
森林環境税チラシ(A4).pdf(1639KB)
賦課期日
その年の1月1日を基準として課税されます。(令和6年度の場合は令和6年1月1日)
納税義務者
国内に住所を有する個人
なお、次の方については森林環境税は課税されません。
〇生活保護法の規定による生活扶助を受けてる方
〇障がい者、未成年者、寡婦、ひとり親であって、前年の合計所得金額が135万円以下の方
〇前年中の合計所得金額が次の算式で求めた額以下の方
・同一生計配偶者および扶養親族がいない方
38万円
・同一生計配偶者及び扶養親族がいる方
28万円×(同一生計配偶者+扶養親族+1)+26.8万円
税率
年額1,000円
令和6年度以降の個人市・県民税均等割及び森林環境税について
個人市・県民税の均等割は、東日本大震災復興基本法に基づき、平成26年からの10年間にわたり、臨時的に年額1,000円が引き上げられていましたが、令和5年度でこの措置が終了し、新たに森林環境税が導入されます。
このため負担額に変更はありません。
|
令和5年度まで |
令和6年度以降 |
国税 |
森林環境税 |
ー |
1,000円 |
市民税 |
市民税均等割 |
3,500円
(うち臨時特例分500円)
|
3,000円 |
県民税 |
県民税均等割 |
2,000円
(うち臨時特例分500円) |
1,500円 |
合計 |
5,500円 |
5,500円 |
徴収について
森林環境税は国税ですが、市町村が市・県民税均等割と併せて徴収します。