Taxation

The Structure of Gasoline Double Taxation — The 'Tax on Tax' Problem That Persists After Provisional Rate Abolition

The provisional gasoline tax rate was abolished at the end of 2025, halving the gasoline tax to ¥28.7/L, but the double taxation structure — applying 10% consumption tax on top of gasoline taxes — remains untouched. Tracing 50 years of tax policy and the structural dynamics leading to the March 2026 subsidy restart.