The tax is imposed on the use of all fossil fuels, including oil, natural gas, and coal, based on the emission amount that accompany the combustion of fossil fuels. It was gradually implemented from 24, and the final tax rate was reached in 28. The CO2 Emission intensity 1 ton of fossil fuel is used, and the tax rate is Settings at 289 yen per ton of CO2 emission amount (these are the initial tax rates, and are being increased in stages). Both individuals and companies bear the tax equally.