Although many existing studies focus on material stock and flow in urban buildings, the scale and distribution of building basements have not been fully explored due to the constraints in data compilation. In this study, we created time-series building basement data in the Tokyo 23 wards from 2003 to 2022 using building data and tenant database. Analysis of the spatial distribution and temporal changes in building basements based on this dataset revealed that many buildings with basements were located around major stations such as Tokyo Station. It was shown that the top five (Chiyoda, Minato, Shinjuku, Chuo, and Shibuya) accounted for 60％ of all building basements. Moreover, the area of building basements increased by 40.8％ from 2003 to 2022, indicating that the increase in buildings with large floor areas and multiple basement floors contributed to this expansion. Although the ratio of the basement floor area to the total floor area is a small value of 1.3–1.5％ in the 23 wards, since the basement floor area is as large as about 11.19 million m², the building stock is estimated to be large by including the basement floor.

The textile industry has a significant environmental impact. This study utilized a multi-regional input–output table to examine the short-term price effects of a proposed environmental tax targeting carbon emissions and water usage. The carbon tax, set at 4,000 yen per ton of emissions as recommended by the Organisation for Economic Co-operation and Development in 2016, was designed to match revenue generated by the water usage tax. The analysis revealed that short-term price increases would remain below 5％ for both taxes, suggesting a limited impact on consumer demand. Our findings underscore the need for a comprehensive strategy to mitigate the environmental impact of the textile industry, combining environmental taxes with additional regulatory measures.