All Issue

2021 Vol.58, Issue 3 Preview Page

Technical Report

Implications of Japan’s Spent Nuclear Fuel Taxes

일본 사용후핵연료세의 국내에 대한 시사점

Sung Jin Cho1
,
Yoon Kyung Kim2*
조 성진1
,
김 윤경2*
1Senior Research Fellow, Energy Transition Policy Research Group, Korea Energy Eocnomics Institute, Ulsan, Korea
2Professor, Department of Economics, Ewha Womans University, Seoul, Korea
1에너지경제연구원 에너지전환정책연구본부 선임연구위원
2이화여자대학교 경제학과 교수
*Corresponding Author
30 June 2021. pp. 227-236
PDF XML Citation
Abstract

The Korean National Assembly has been actively proposing the Regional Resource and Facility Tax Initiative, which attempts to target spent nuclear fuel based on tax legalism. However, many of these initiatives refer only to Japan’s spent nuclear fuel tax status and ignore the differences between Japan and Korea when applying these taxes. This study reviewed the procedures followed in Japan for establishing spent nuclear fuel taxes, selecting the ground for taxation, determining tax rates, and reviewing the methods of taxation to draw implications for Korea. Unlike Korea, Japan legislates the procedures for establishing and renewing spent fuel taxes and clearly sets principles and standards such as tax equality and earmarked tax principles. In addition,, it is required to evaluate the need for additional financial resources that reflect the financial needs of the local government. Korea’s new taxation on spent nuclear fuel should be implemented in a manner that is suitable for domestic conditions after identifying the differences between the countries to minimize the cost of policy failure.

Keywords
Spent fuel tax
Regional resource and facility tax
Equality of tax burden
Pigouvian tax

우리나라 국회에서는 조세법률주의에 근거하여 사용후핵연료를 대상으로 하는 지역자원시설세 법안들을 활발히 발의하고 있다. 그러나 이 법안들의 상당수는 일본의 사용후핵연료세 현황만을 참고하고, 그 이면에 존재하는 양국간의 차이점을 간과하고 있다. 이에 본 연구에서는 일본의 사용후핵연료세 신설 절차, 과세 대상 선정, 세율 결정 과정, 과세에 대한 검토 방식 등을 조사하여 우리나라에 대한 시사점을 도출하였다. 조사 결과에 따르면, 일본은 우리나라와 달리 사용후핵연료세를 신설·갱신하는 절차를 법제화하고, 조세평등주의, 목적세 원칙 등과 같은 원칙과 기준을 명확히 설정하고 있다. 그리고 목적세로 부과된 세수의 용처 적합성에 의한 조세 성격 충족, 해당 지방자치단체의 재정수요를 반영한 추가 재원의 필요성 등을 평가하도록 제도화하고 있다. 이처럼 우리나라와 일본은 세법에서도, 세 신설 절차에서도, 세를 신설하는 목적에서도, 핵연료사이클 정책에서도 차이가 존재한다. 우리나라의 사용후핵연료 과세 신설은 국가간 상이한 여건을 파악한 후에 국내 실정에 맞는 방식으로 도입하여 실행하여야 정책 실패의 비용을 최소화할 수 있다.

키워드
사용후핵연료세
지역자원시설세
조세평등주의
교정적 조세
References
1
Cho, S. J. and Park, K. S, 2020. A Research on the Improvement of Regional Resource Facility Tax for Power Generation Sector, Basic Research Report 20-06, Korea Energy Economics Institute, Ulsan, Korea, p.15-31.
2
Council of Municipal Governments based on Nuclear Power Plants Site (ZENGENKYO), 2020. Review of Nuclear Fuel Tax, Report, ZENGENKYO, Fukui, Japan. zengenkyo.org/data/tax/
3
Council of Municipal Governments based on Nuclear Power Plants Site, 2003. New Tax Establishment Review Research, Report, ZENGENKYO, Fukui, Japan.
4
e-Gov Japan, Local Tax Law (Act No.226), Tokyo, Japan. 2020.09.10. https://elaws.e-gov.go.jp/document?lawid=325AC0000000226
5
Federation of Electric Power Companies (FEPC), 2019. Electricity Business and Tax, Presentation Material, Tokyo, Japan.
6
Federation of Electric Power Companies (FEPC), 2020. FEPC INFOBASE 2019, FEPC, Tokyo, Japan. www.fepc.or.jp/library/data/infobase/pdf/09_d.pdf
7
Kasiwazaki-Si Government, 2003. Introduction for Establishment Process of Spent Fuel Tax as Non-statutory Purpose Tax, Report, Kasiwazaki-Si Government, Niigata, Japan.
8
Kim, C. B, 2000, Tax legalism and Limitation of delegation legislation, Discussion2, Legislation, p.25-41.
9
Korean Law Information Center, Countermeasures Law on the Prevention of Nuclear Facilities, etc. and Radioactive (Act No.17639), Sejong, Korea. 2021.06.08. https://www.law.go.kr/%EB%B2%95%EB%A0%B9/%EC%9B%90%EC%9E%90%EB%A0%A5%EC%8B%9C%EC%84%A4%20%EB%93%B1%EC%9D%98%20%EB%B0%A9%ED%98%B8%20%EB%B0%8F%20%EB%B0%A9%EC%82%AC%EB%8A%A5%20%EB%B0%A9%EC%9E%AC%20%EB%8C%80%EC%B1%85%EB%B2%95/%EC%A0%9C20%EC%A1%B0%EC%9D%982
10
Korean Law Information Center, Local Finance Law (Act No.17390), Sejong, Korea. 2020.10.13. http://www.law.go.kr/%EB%B2%95%EB%A0%B9/%EC%A7%80%EB%B0%A9%EC%9E%AC%EC%A0%95%EB%B2%95
11
Korean Law Information Center, Local Tax Law (Act No. 16855), Sejong, Korea. 2020.10.13. https://www.law.go.kr/lsInfoP.do?lsiSeq=213055&viewCls=lsRvsDocInfoR#
12
Korean Law Information Center, Regulations on the calculation standards for radioactive waste management cost and nuclear spent fuel management charges, etc. (Ministry of Trade, Industry and Energy ordinance No.2019-217), Sejong, Korea. 2021.06.08. https://www.law.go.kr/%ED%96%89%EC%A0%95%EA%B7%9C%EC%B9%99/%EB%B0%A9%EC%82%AC%EC%84%B1%ED%8F%90%EA%B8%B0%EB%AC%BC%20%EA%B4%80%EB%A6%AC%EB%B9%84%EC%9A%A9%20%EB%B0%8F%20%EC%82%AC%EC%9A%A9%ED%9B%84%ED%95%B5%EC%97%B0%EB%A3%8C%20%EA%B4%80%EB%A6%AC%EB%B6%80%EB%8B%B4%EA%B8%88%20%EB%93%B1%EC%9D%98%20%EC%82%B0%EC%A0%95%EA%B8%B0%EC%A4%80%EC%97%90%20%EA%B4%80%ED%95%9C%20%EA%B7%9C%EC%A0%95
13
Mankiw, N. G., 2018. Principles of Economics, 8th eds., Cengage Learing, Kentucky, USA.
14
Ministry of Economy, Trade and Industry, Japan (METI), 2014. Promotion for Power Supply Location, Report, METI, Tokyo, Japan.
15
Ministry of Economy, Trade and Industry, Japan (METI), 2016. Subsidies for Power Supply Location, Presentation material, METI, Tokyo, Japan.
16
Ministry of Interior and Safety, Korea (MIS), 2020. 2019 Statistical Yearbook of Local Tax, MIS, Sejong, Korea.
17
Ministry of Internal Affairs and Communications, Japan (MIC), 2016. Introduction of Non-statutory Tax(As of April 1, 2016), MIC, Tokyo, Japan.
18
Ministry of Internal Affairs and Communications, Japan (MIC), 2019. White Paper on Local Public Finance 2019, MIC, Tokyo, Japan. 2020.06.12. www.soumu.go.jp/main_content/000493610.pdf
19
Ministry of Internal Affairs and Communications, Japan (MIC), 2020a. Structure of Local Tax, Material, Tokyo, Japan.www.soumu.go.jp/main_content/000696136.pdf
20
Ministry of Internal Affairs and Communications, Japan (MIC), 2020b. Establishment Process of New Non-statutory Tax, Material, Tokyo, Japan.www.soumu.go.jp/main_content/000696136.pdf
21
Takeuchi, N., 2001. Issues of the Power Source Three Law Subsidy System and Direction of Local Government Measures, Public Policy in Local Governments, 4, p.50-64.
Information
  • Publisher :The Korean Society of Mineral and Energy Resources Engineers
  • Publisher(Ko) :한국자원공학회
  • Journal Title :Journal of the Korean Society of Mineral and Energy Resources Engineers
  • Journal Title(Ko) :한국자원공학회지
  • Volume : 58
  • No :3
  • Pages :227-236
  • Received Date : 2021-05-24
  • Revised Date : 2021-06-18
  • Accepted Date : 2021-06-25
  • DOI :https://doi.org/10.32390/ksmer.2021.58.3.227
Journal Informaiton Journal of the Korean Society of Mineral and Energy Resources Engineers Journal of the Korean Society of Mineral and Energy Resources Engineers
Online Submission
  • NRF
  • KOFST
  • crossref crossmark
  • crossref cited-by
  • KCI 문헌 유사도 검사
  • orcid
  • open access
  • ccl
Journal Informaiton Journal Informaiton - close