
Overview of the Forest Environment Transfer Tax

1-1 What is the Forest Environment Grant Tax?
The Forest Environment Grant Tax is a tax system introduced to promote forest management and conservation in Japan. Forests play an important role in the environment, such as absorbing carbon dioxide, cultivating water sources, and maintaining biodiversity. However, due to the recent decline in population and depopulation, forest management has become poor in many areas. To address this, the government established the Forest Environment Grant Tax and aims to use the tax revenues to help maintain forests and promote regional development by distributing them to each local government. This tax system is an important source of revenue for balancing environmental protection and revitalization of local economies.
1-2 Use and purpose of taxes
The Forest Environment Grant Tax is used for a wide range of purposes. The main purpose is the development and conservation of forests, specifically thinning, reforestation, and pest control. In addition, because the cooperation of local residents is essential for forest management, the tax also includes environmental education for local residents and efforts to encourage their participation in forest conservation activities . Another important purpose is regional development using forest resources. This includes revitalizing local industries, developing tourism resources, and improving the brand value of the region, and is expected to contribute to the creation of sustainable regions.

1-3 Example of use: Amagasaki City: Distribution of building blocks using forest environment donation tax
In Amagasaki City, building blocks were distributed over a two-year period to facilities that requested them, including about 170 nursery schools and kindergartens in the city that have 5-year-olds enrolled. The city also produced an original picture book for Amagasaki City, "Molly's Great Adventure." Amagasaki City, which is an urban area, does not have forests, which serve as the basis for calculating the forest environment donation tax. Therefore, the city has been pioneering an initiative nationwide to teach children and parents about the importance of forest conservation through building blocks, educational leaflets, picture storytelling shows, and picture books, so that children can learn about the importance of wood by touching it.

The distribution scene. There are eight boxes of building blocks made from local materials in one set, and "Mori's Great Adventure" based on the theme of "wood education."

At the Kashino Ki Kindergarten in Amagasaki City, the children in the 5-year-old class played freely with the distributed building blocks for about an hour and a half. In an interview with a local newspaper , a city environmental department official said, "I don't think there are many opportunities for children to come into contact with wood, so we want to convey its feel and warmth."

Children's creativity will lead to the creation of various sculptures. The Amagasaki City project can be viewed on the city's dedicated page .
Please watch the video. You can see children playing with the blocks and get an explanation of the blocks.
1-4 Newspaper article information
You can view the articles from each newspaper.
Yomiuri Shimbun Asahi Shimbun Kobe Shimbun Mainichi Shimbun
Benefits of introducing wooden toys and furniture

2-1 Children's health and safety
Introducing wooden toys and furniture contributes greatly to children's health and safety. Firstly, wooden products are natural materials and do not contain chemicals, reducing the risk of allergies and skin irritation. In addition, wood is soft and has shock-absorbing properties, reducing the risk of injury from falls and collisions. In addition, the warmth and natural texture of wood give children a sense of security and promote relaxation of the mind and body. This provides a healthy and safe play environment.

2-2 Educational Effects of Wooden Products
Wooden toys and furniture also have many benefits in children's education. For example, wooden blocks and puzzles help develop dexterity, creativity, and problem-solving skills. In addition, the texture and scent of wood can stimulate children's interest in nature. Furthermore, wooden study desks and chairs reduce fatigue even with long periods of use and increase concentration. This improves the quality of the learning environment and enriches children's learning.

2-3 Revitalization of local industries
Introducing wooden toys and furniture also contributes to the revitalization of local industries. Using local wood supports local forestry and woodworking industries, which leads to the revitalization of the local economy. Furthermore, collaboration with local craftsmen and companies makes it possible to provide original designs and high-quality products. This will increase the brand value of the region and attract tourists and new residents. Revitalizing local industries also contributes to job creation and strengthening the economic base of the entire region.

2-4 Contribution to environmental conservation
The introduction of wooden toys and furniture also contributes greatly to environmental conservation. First of all, wood is a renewable resource, and when it is supplied from properly managed forests, it enables sustainable resource use. In addition, wooden products have the advantage of low carbon dioxide emissions during the manufacturing process, making them a low environmental burden. Furthermore, they decompose naturally after use, which contributes to reducing waste. In this way, the introduction of wooden products is an important step towards realizing a sustainable society.

2-5 Long-term economic effects
The introduction of wooden toys and furniture is also expected to have a long-term economic effect. Wooden products are highly durable and can be used for a long time, so they will need to be replaced less frequently. This will lead to cost reductions in the long term. Wooden products are also relatively easy to maintain, and can be easily repaired and reused, which contributes to the effective use of resources. Furthermore, the revitalization of local industries and environmental conservation efforts will strengthen the economic foundation of the entire region, which is expected to lead to sustainable economic growth. *The image shows a wooden toy with a udon restaurant motif made from materials produced in Kagawa Prefecture.

2-6 Inheritance of local culture and traditions
The introduction of wooden toys and furniture also contributes to the inheritance of local culture and traditions. Products made from local wood reflect the natural environment and cultural background of the region. This gives children the opportunity to come into contact with local traditions and culture. In addition, collaboration with local craftsmen and workshops makes it possible to provide products that incorporate traditional techniques and designs. Furthermore, by implementing initiatives in which the local government donates wooden toys to families who give birth in the area, it is possible to show a welcome to local newborns and their families, as well as promote the spread of local products and the inheritance of local culture. Such initiatives not only strengthen the ties of the local community, but also help provide an environment in which local children can become familiar with natural materials from an early age.

2-7 The first step towards a sustainable society
The introduction of wooden toys and furniture is an important first step towards realizing a sustainable society. Wood is a renewable resource, and when it is supplied from properly managed forests, it enables sustainable resource use. In addition, wooden products have the advantage of low carbon dioxide emissions during the manufacturing process and low environmental impact. Furthermore, they decompose naturally after use, which contributes to reducing waste. By actively using wooden products in the local area, awareness of environmental protection is raised throughout the region, and efforts towards realizing a sustainable society are promoted. This makes it possible to pass on a healthy and rich environment to the next generation.