日本能源稅制對我國法制設計之啟發──以地球暖化對策稅為例

Inspiration of Japan’s Energy Tax System to the Design of Our Country’s Legal System

防止地球暖化削減溫室氣體排放係屬全球性之重要課題，由於日本所產生之溫室氣體約有90%是起源於能源使用產生的二氧化碳，所以日本於平成22年即積極推動防止地球暖化之對策，因而引進「地球暖化對策稅」。地球暖化對策稅乃是依據二氧化碳排放量或石化燃料消費量而課稅，賦予二氧化碳排放之價格，透過市場機制之活用，達成較佳經濟效率降低排放量之目的。

The prevention of global warming by slashing gtreenhouse gas emission level becomes an international topic. Due to 90% of greenhosue gas emission resulted from carbon dioxide emission, Japan in Heisei Twenty-two adopted an aggressive policy to reduce global warming. As a result, a taxation on global warming was introduced. This tax provision is to impose a tax based on the emission of carbon dioxide and coal consumption. By raising the cost of carbon dioxide emission and coal consumption, the policy would effectively reduce the emission of carbon dioxide and coal consumption.