众所周知 ,森林具有涵养水源的机能。但到目前为止 ,为维持和增强森林的水源涵养机能而发生的森林管理费用却一直由森林所有者负担。所谓“水源税”就是为了让受益者 (即水源利用者 )承担一部分森林管理费用而设立的税种。在日本 ,国土的 2 / 3是森林 ,其中一半以上是私有林 , As we all know, the forest has the function of conserving water. But so far, the cost of forest management to sustain and enhance the water conservation function of forests has always been borne by forest owners. The so-called “water source tax” is to enable beneficiaries (that is, water users) to bear part of the cost of forest management taxes set up. In Japan, two-thirds of the territory is forest, of which more than half are privately owned,