Abstract
Many local governments implemented their industrial waste taxes using the Omnibus Decentralization Act. This paper makes clear the effect of the taxes, by using the data published in the industrial waste reports of each prefecture. This paper analyzes the rate of change at the generation, the recycling, and the final disposal of the industrial waste. This paper uses two analysis methods: the Regression Analysis Method for the decreasing ratio of the final disposal and the Flow Analysis Method for the recycling ratio of intermediate treatment. The results of these analyses are as follows: Okayama Prefecture, a prefecture that enforced the industrial waste tax, had a decreasing ratio of the final disposal much larger than other prefectures. In Mie and Shiga Prefectures, cases in which the recycling ratio of the intermediate treatment was more than 90% were exempt from the waste tax on the intermediate treatment waste. Both prefectures had recycling ratios of the intermediate treatment over 90%.
