Abstract
This article analyzes the policy process of the Water Source Forest Conservation Tax in Kanagawa, focusing on the political cleavage and the relationship between the governor and the congress. In the policy planning process under the Okazaki government, the tax was not introduced because of the cleavage, Cities v. the Rest. However, in the legislative process under the Matsuzawa Government, this cleavage did not prevent from introducing the tax. This difference is because of the governor's decision-making. Okazaki, under the united government, chose the tax plan, by which the tax amount differs according to the amount of water usage. Though he thought it ideal, the cities did not agree because they had to pay additional costs. On the other hand, Matsuzawa, under the non-united government, chose the plan, by which the tax increment would be added equally to the prefectural residence tax, and therefore the transaction cost against the particular tax payers was low.
