This is a survey report on fuel stable supply measures compiled by Deloitte Tohmatsu Tax Corporation on February 28, 2025, regarding a survey conducted by the Ministry of Economy, Trade and Industry (METI) in fiscal year 2024.
Purpose and Background of the Survey
This survey aims to verify the effectiveness of tax systems designed to ensure stable supply of Japan's energy resources and provide analysis that contributes to future policy formulation. As the importance of energy security increases, empirical evaluation of how existing tax incentives contribute to resource security is required, and this survey provides detailed analysis results.
Verification of Tax System Effectiveness
The survey conducts comprehensive effectiveness measurement of various energy-related tax systems, including tax incentives for resource development investment, taxation related to oil reserves, and tax systems promoting renewable energy. It particularly provides quantitative analysis of impacts on corporate investment behavior, contribution to domestic and international resource security, and effects on tax revenue, conducting objective evaluation of policy effectiveness.
Issues and Countermeasures in Fuel Stable Supply
The report provides detailed analysis of the operational status of current tax systems and clarifies issues and improvement points from the perspective of fuel stable supply. Considering external environmental changes such as changes in international energy conditions, heightened geopolitical risks, and progress in decarbonization, it provides specific recommendations on the role tax systems should play and directions for functional enhancement.
Policy Recommendations and Future Prospects
Based on survey results, optimization plans for tax systems aimed at ensuring stable resource supply are presented. Utilizing Deloitte Tohmatsu's expertise and empirical data obtained through international comparative analysis and corporate interviews, highly effective policy recommendations are made. Additionally, detailed consideration is given to how tax system design should align with future energy policy directions.
The article evaluates this as a survey report that scientifically verifies the role of tax systems in strengthening Japan's energy security and provides important basic materials for policymakers to design highly effective systems.