Japan’s Tax for Climate Mitigation was imposed on all fossil fuels via Law No. 16 of 2012. The tax base is the amount of CO2 emissions from fossil fuel use (covering 70% of Japan’s GHG emissions), with some exemptions for agriculture, public transportation, petrochemical industries, and coal-fired power plants in Okinawa. The tax has been phased in over time, and Japan reached its full tax rate in April 2016.