Note of Symposium for Global Solidarity Tax (Summary)【Session 1】 Opening Addresses and Keynote Speech
Mr. Tetsuji Tanaka, President of the Forum for Global Solidarity Tax
We began our work on international solidarity tax around 2004,
primarily on Tobin tax. We were invited to “Paris International
Conference on Innovative Financing for Development”, held in Paris in
February 2006. This movement led to the launch of Parliamentary Groupin Japan in February 2008. The Ministry of Foreign Affairs in Japan has been requesting forinternational solidarity tax in tax reform since fiscal year 2010, as the momentum reached its
peak with the Leading Group General Assembly. As the result, the statement “Consider
International Solidarity Tax in accordance with progress of international efforts” wasincluded in “Comprehensive Reform of Social Security and Tax”.
Unfortunately, we have not come to realize international solidarity tax. We would like tomake movements for G20 in Osaka next year.
Mr. Seishiro Eto, Member of the House of the Representatives,
Chairperson, Parliamentary Group on International Solidarity Levy
Many precursors had made efforts to realize international solidarity tax.
I would like to succeed their accomplishments and fulfil my duty as
Chairperson. I would like to make this a symposium that realizes
international solidarity tax.
Foreign Minister Taro Kono has worked the harder than any other Foreign Ministers forinternational solidarity tax, as far as I know. He has appealed the realization of international
solidarity tax in international conferences held in various countries. G20 will be held next
year in Osaka. We are counting on Minister Kono’s initiative and leadership.
The Parliamentarians’ League for International Solidarity Tax had been trying many times.
This time, Mr. Yoichi Miyazawa, tax commission chief of Liberal Democratic Party attended
our Parliamentarians’ League’s general assembly and made a speech. These two cards weredifficult to come together.
We will work hard to realize this international solidarity tax in 2019.

Mr. Taro Kono, Minister of Foreign Affairs
I thought that the world will have a little more peace when Cold War
ended. However, last year the number of refugees and displaced people
became the largest in the history. Just as the disastrous flood in WesternJapan, various types of natural disasters are increasing.
Unfortunately, developed countries seem to be getting tired of assisting. Japan once had thelargest amount of ODA reimbursement, however, it has halved since. It is very difficult toreverse this trend.
According to the estimation by UNCTAD, there is 2 trillion and 500 billion dollars ofshortage annually for achieving SDGs. I would like to ask you to progress the discussions on
how to fill this financial gap without depending on countries’ budgets. International
solidarity tax could be an effective option.
Dr. Fumio Kaneko, Honorary Professor, Yokohama City University
First, I would like to speak on what the international solidarity tax is for.
As we entered 21st century, things such as people, things, money andinformation are moving across borders. This creates a global society, asociety with larger scope than traditional countries. While global
societies bring benefits to people who live in the region, they also bring disadvantages suchas environmental issues, poverty, infectious diseases and financial crisis. In order to coverthose disadvantages, the system is needed to charge people who is benefitted from global
society and redistribute wealth.
International solidarity tax is charged on activities that cross borders. Revenues are spent foraddressing issues that global societies face.
Oliver Holmes, former Associate Justice of the Supreme Court of the United States said that
“Taxes are what we pay for civilized society”. If I am allowed to borrow this expression, I
would put it this way; “International Solidarity Tax is what we pay for Global Society”.
Although they are still so far from implementation, there are many types of international
solidarity tax concepts. They can be categorized to charges on transportation, such as air
tickets and vessels, charges on trade, for example currency exchange and e-commerce, there
are also charges on activities related to natural environment, tax charged directly on
multinational corporations and even Global Asset Tax charged on ultra-high-net-worthindividuals who utilize tax haven to accumulate wealth.
It is estimated that a lot of money is needed for achieving SDGs by 2030. For example,
281billion dollars are needed to meet basic human needs. The world’s ODA now is between
160 billion and 170 billion, so that is not enough. If you add money needed for climate change,

it would be 1 trillion dollars.

There is another estimation by UNCTAD says that 2 trillion

and 500 billion dollars are needed.
If you trace the history of International Solidarity Tax, you will get to Tobin tax back in 1970s.
American economist named James Tobin suggested this tax in order to control speculation
in foreign exchange market. Then in 2000s, when Millennium Development Goals were set,the concept of International Solidarity Tax was born as the innovative source of financing.
Civil societies in Japan has worked on this tax for more than ten years. Parliamentarians’
League was launched in 2008. International Solidarity Tax Council, also known as Terashima
Committee was launched under cooperation between civil society and parliamentarians’
league. Two reports were issued.
There is a need for governance that support global society. There seems to be sprouts ofglobal governance that exceed the limits which traditional international organizations have
had. The framework for SDGs itself looks like an experiment for exploring new global
governance. Paris Agreement is another kind of global governance. There is also BEPS
project by OECD and G20 to restrict tax avoidance multinational corporations. There arevarious implementations by EU now, but EU itself is an organization above sovereign states.
I believe Japan is expected to cooperate with European nations and take the lead in making
a new system design that support global society. We anticipate Japan’s initiative at G20 in
Osaka next year.
I would like to repeat the expression to wrap up my speech, “Taxes are what we pay forcivilized society, International Solidarity Tax is what we pay for Global Society”.
Ms. Kumiko Tsuda, Graduate student, Hokkaido University, Graduate
School of Law, Research Fellow (DC1) of Japan Society for the Promotionof Science
I have studied global tax, especially EU’s political process on financialtransaction tax. As a part of my study, I stayed in Brussels, Belgium fromMarch to June this year to interview with policy makers of EU’s financial transaction tax. I
would like to report on EU’s financial transaction tax and also French financial transaction
tax which has been introduced prior to EU’s financial transaction tax.
As Dr. KANEKO introduced previously, financial transaction tax evolved from Tobin tax,
designed to charge on foreign exchange. Recently, however, a broader financial transaction
tax is being discussed especially in Europe, after the collapse of Lehman Brothers in 2008
and the EURO crisis in the year after. The purpose was to have financial sector, who were
saved by taxpayers’ money, give something in return to the society. Then there came
opinions that this should be done through common tax.

Various estimations have been made, for instance, European Commission estimated that theamount of tax revenue from the 10 European countries would be between 30 to 35 billion
Euros. That would be around 4 trillion and 600 billion Japanese Yen.
I would like to point out three aspects of EU’s financial transaction tax. First aspect is that it
is charged on broader transactions compared to Tobin tax. Although this might lessen the
purpose of restricting speculation, there is still high interest in this purpose. Second aspect
is its scope. It would be ideal to introduce Tobin tax and global tax throughout the world,
however, it is difficult to get agreements globally. From the results of discussions made by
EU, they came to believe that it is possible to introduce this tax in some countries if theymeet particular conditions. Some countries like France or Italy have already introduced thistax on their own.
Third aspect is its usage. Indeed, there are various interests directed toward this tax. Alongwith usage to international issues such as climate change and poverty, some say that it should
be used for Brexit to take place next year, some say it should be used for immigration andrefugee issues, or some say that it should be used as national finance.
I would like to conclude that the introduction of financial transaction tax is being negotiatedand discussed steadily, and France has already introduced financial transaction tax forinternational cooperation. This shows that financial transaction tax for international
cooperation can be realized. As I met people in Brussels and other EU nations, people always
asked me about Japan’s intentions. They are interested because they expect that if Japan, acountry with a big market joins, financial transaction tax can have more stable operation.
I also believe that Osaka Summit next year will be an important year to make progress.
【Session 2】Comments and Speeches for Support
Comments from former members of Parliamentary GroupMr. Yuji Tsushima, Former Chairperson, Parliamentary Group on
International Solidarity Levy
I was appointed the first Chairperson of Parliamentary Group on
International Solidarity Levy 10 years ago and I stayed in that position
until I retired shortly after.
I was shocked when I read the article on world’s international cooperation on poverty andhealth featured in “The Economist” this May. It said that there is nothing special about
Japan’s cooperation. In contrast, it said that China is very active. I would like to ask Ministryof Foreign Affairs to take this seriously and work hard to somehow introduce international
solidarity tax in Japan. Korea has already introduced this tax.

Ms. Wakako Hironaka, Former Acting Chairperson, Parliamentary Groupon International Solidarity Levy
I retired 10 years ago, and I have been wondering what is going on with
International Solidarity Tax since then. 21st century has been the
century of war and century with higher level of inequality. I took part in
the launch of Earth Charter at the beginning of 21st century. MDGs were set by United
Nations and other counterparts, and then came SDGs in 2015. Despite various efforts being
made, there is not enough money. I wish that the issues the world is facing today can beaddressed as soon as possible by many people sharing the idea of tax that is charged broad
and thin, enabling each and every citizen to make contribution of some kind.
Introduction of former parliamentary group members-Mr. Tsuyoshi Saito-Mr. Naofumi Inuzuka
Introduction of parliamentarians-Mr. Masaaki Taniai, Komeito, member of the House of Councilors-Ms. Yuriko Yamanaka, Constitutional Democratic Party, member of the House ofRepresentatives-Ms. Wakako Yamamoto, Constitutional Democratic Party, member of the House ofRepresentatves-Mr. Kisaburo Tokai, Liberal Democratic Party, member of the House of Representatives
Speeches for support
Mr. Jitsuro Terashima, Chairperson, Japan Research Institute
The first propulsion committee on International Solidarity Levy waslaunched in 2009. One of the obstacles we felt back then was thetechnical feasibility of actually putting charge, for example, on foreignexchange. Then the era of big data and AI came in the following decade.
As we can see from EU’s efforts, the platformers, or GAFA(Google, Apple, Facebook,
Amazon) are gaining much power and making International Solidarity Levy technicallyfeasible.
I went to Silicon Valley in San Francisco last month to see why Japanese industry is losing
speed. If you add GAFA that I mentioned earlier and Microsoft, their market capitalizations
will be more than 400 trillion Japanese Yen. The market capitalization of Toyota, the biggest
Japanese company is only 23 trillion Japanese Yen. Hitachi Ltd. is only 4 trillion JapaneseYen. The platformers together with Chinese companies Tencent and Alibaba are now being
called “New Seven Sisters”. Until recently, this name meant oil majors. We are facing a world
with much evolved ICT.
Japanese translation of “Demain, qui gouvernera le monde?” by Jacques Attali’s was
published last month. This book is worth reading for those of you who gathered today. In
this book, you should focus on the relationship between Jacques Attali, who is 74 years old
and Emmanuel Macron, who is 40. You will see clearly that it is Jacques Attali who trained
Macron. France is now leading the discussion of International Solidarity Tax. France,
Germany and other European countries on the continent, with positive effect by United
Kingdom’s withdrawal, 10 countries are now directing their efforts to International Solidarity
Tax as a policy science. He points out that countries such as France are becoming hollow dueto governments’ and nations’ break ups and there needs to be a brand new type of community,a platform, a paradigm to overcome inequality and poverty. He is commenting on approaches
close to International Solidarity Tax, and that is what drives Macron and Europe.
The key will be cooperation with Europe. Economic Partnership Agreement is not just about
free trade.
Mr. Laurent Pic, French Ambassador to Japan
As you all know, SDGs aim at ending epidemics of AIDS, Tuberculosis,
Malaria as well as neglected tropical diseases by 2030. For more than 30
years, France has met the fight against major pandemics, particularly
against HIV AIDS, one of the top priorities of global health anddevelopment policy. Fifteen years ago this commitment was materialized at international
committee level by two major initiatives, The Global Fund against AIDS, Tuberculosis andMalaria and GAVI Alliance for Immunization were launched.
In this context, UNITAID was established in 2006. Originally thought as drug purchasing
facility, UNITAID has made it possible to develop accessible and easy operated diagnosis &treatment tools and approaches that better answer the needs of population. These
innovations can then scale up by Global Fund. UNITAID has helped to divide by hundred
the cost of its treatment, from 10,000 dollars to 100 dollars per customer, to multiply by 4
the detection of Tuberculosis case with new diagnostic kit, and reduce Malaria mortality by
50% through the introduction of new and better treatments. UNITAID is a truly innovativeinternational solidarity tool, closely associated with innovative financing for international
solidarity.
The idea of solidarity tax was put in place by former President Jacques Chirac in 2002. The
solidarity tax on airplane tickets which enabled financing to UNITAID was established inFrance in 2005. Through solidarity tax, France has invested 1.5 billion Euros in UNITAID
since 2006 and committed as first donor.
We are serious about SDGs, and we know we have to introduce innovative financing. Timeis constrained, and in that context innovations shall accelerate the pace of the fights against
pandemics with more powerful, easy to use, accessible and robust tools.
As the final message before concluding, I would like to talk about the decision made by
President Emmanuel Macron in 2019, the sixth replenishment conference of The Global
Fund. President Macron says there is an opportunity to promote global health issues andachieve SDGs of eliminating AIDS, Tuberculosis and Malaria by 2030. France has been thefounding member of Global Fund, and its second largest contributor with more than
4.8billion dollars since 2002.
Next year, in the capacity of chairs of G20 and G7, Japan and France have the common
responsibility with regards to SDGs. Together, we can break new grounds in theachievements of Universal Health Coverage. Together, we can contribute to further buildingof environment that foster innovations in inclusive global health.
So, let’s work together.
Ms. Carla Haddad Mardini, Public Partnerships Division, UNICEF
Headquarters
As our distinguished guests have already shared, ODA is not enough tomeet ambitious SDGs, and innovative financing mechanisms such as
solidarity tax have the potential to make a huge difference in the lives ofchildren at the heart of the agenda 2030. I would like to share with you couple of our
examples of innovative financing mechanisms to mobilize more resources for children andyoung people.
UNICEF has been engaging with Leading Group of innovative financing for development
led by the secretary general Mr. Philippe Douste-Blazy, who also have established and served
as the chairman of UNITAID.
The Republic of Korea introduced an air ticket solidarity levy entitled Global Diseases
Eradication Fund, established to prevent and control infectious diseases in developing
countries. Thanks to this fund, UNICEF received 5.9 million USD for water sanitation andhygiene in Sudan for our activities there and 4.9 million USD for the Cholera response in
Tanzania for the period covering 2019 to 2021.
These examples show the important impact of innovative financing. We therefore plead theGovernment of Japan to consider using revenue from levy for children’s matters such as
health and education, in order to meet the pledge by Japan’s Prime Minister of 1 billion

assistance focusing in children and youth in the context of SDGs.
Ms. Sanne Fournier-Wendes, Chief of staff, UNITAID
UNITAID was established in 2006. We were established with thinkingof solidarity in line. We were established through the idea of solidarity
towards low and lower middle income countries. We were establishedearly on as drug purchasing facility, but we evolved to away from thatsince.
Increased needs, but funds are plateauing, what do we mean by that? In 2000 11 billion
dollars were spent on ODA for health. In 2010 this has increased threefold to 33 billion. If
you look only at HIV, TB and Malaria, this increase was eightfold, so much of the funding
went to these specific diseases. International funding for health is plateauing. If you look at
2018, there is a slight increase, but we do not see the increase we’ve seen in the past.
Now I would like to speak about two things. Raising money innovatively, and spending
money innovatively. 66% of the funding from UNITAID comes through innovative
financing. The first way is the solidarity tax on airplane tickets. Through this we have beenable to mobilize 2 billion dollars. There is also financial transaction tax. UNITAID
commissioned a report in 2011 that showed that inflows into the G20 countries could
amount more than 265 billion if financial transaction tax is put on board. In EU, 11 countries
have committed to implement the tax but only France affectively is doing at the moment.
Talking of solidarity tax on air tickets, for Europe, if the 11 countries that today have spoken
about that have committed to the tax were to be implemented, this could raise up until 57
billion Euros.
Let me now turn and speak about how we spend this money in innovative way. If we are toreach SDGs No.3, innovation plays an absolute key role. UNITAID identifies and brings tomarket better health products. Products that maximize the effectiveness of investments,
allowing us to do more with less. Bringing better health products that are better adopted tothe populations that need them and have less side effects. Products that combat disease
quicker, cheaper and more effectively that free our resources and be used by less qualified
staff in remote locations and build health systems.
How do we do this? We work on overcoming barriers. We connect the offer of innovation,
the innovators, the upstream partners with the downstream, with the countries and the needs
to ensure access to health products.

Ms. Mihoko Kashiwakura, Head of Japan, Bill & Melinda Gates
Foundation
First, I would like to briefly introduce our foundation. As many of you
know, when G20 was hosted by France in 2011, Bill Gates attended byPresident Sarközy’s request. He spoke on the need for new sources offunding and the need for expanding the existing sources. As Japan is hosting G20 next year,
our foundation would like to give full support if we could have the opportunity under Japan’s
leadership.
Let me explain the handouts. The statistics for each SDG and the scenarios for 2030 are
shown. There are two messages that Bill and Melinda are sending out recently. The firstmessage is that the world is steadily making progress. The statistics on poverty, maternity
mortality and mortality rate of children under 5 years old have shown improvements that thehumans have never seen in its history. If you hear the news, it seems that the negative
information is dominant, however, if you look at the statistics, there is no better era.
The second message is that each and every one of us are related to the scenario to 2030 and
the whole world can achieve SDGs, if awareness of each person could reach governments orother organizations.
To achieve SDGs, the progress report for the whole world and human being, our foundation
is willing to give any support.
Ms. Satoko Itoh, Managing Director and Chief Program Officer, Japan
Center for International Exchange (JCIE); Assistant Director, Friends ofthe Global Fund, Japan
I would like to speak from different perspective on how we can getordinary Japanese people to agree to paying this solidarity tax, forinstance, tax on air tickets. People who gathered here have high interest, so there would not
be much discussions, but if you step outside, there are many people who would ask why acountry like Japan, a country with one of the world’s largest debt, a country with aging issue,
a country with high burden of social security have money to spend on international
cooperation.
Then how should we move people? Let me point out three things.
First, it will make Japanese people safer from infectious diseases. If you take TB for example,
1.3 million people are killed annually, and that is happening in Asia. India is the largest, thencomes Indonesia, China Philippines and Pakistan. These 5 countries comprise half of thewhole world. Both South Korea and North Korea are high burden countries, although they
are not in the top 5 countries. Specialists agree that TB in Japan cannot be lessened unlessTB in Asia is under control.
Second, investing on the fight against infectious disease will benefit Japan’s economy. WHO
estimated that if the world could eliminate Malaria by 2030, there would be 4 trillion dollars
of effect on the economy.
These two points were purposes for single country. The third point is that it is a chance totake leadership in international society. G20 next year would be a huge opportunity for Japanand I am counting on the government’s decisions.
Mr. Masaki Inaba, Executive Director, Japan Civil Society Network on
SDGs
It seems that there are many people who lost track of where the very
start of SDGs is. It is poverty, sustainable society without inequality. Oneof the biggest contradictions lie between profit and redistribution.
Global platform companies, or four companies called GAFA and others have already mademechanisms to make profit across borders, utilizing science and technology innovations suchas IT. However, all the redistribution systems are run on country level.
For example, huge country like China, India and Japan, as well as small countries like Sao
Tome and Principe are all redistributing on country level. While the problem is how toenlarge redistribution system from country level, the discussions on financing development
for SDGs are pushed deeper into country level.
I believe that this contradiction could lead to serious crisis around the globe. If theredistributions for the companies that make profit on global level stays at country level, theglobal inequality as well as the inequality in each country will grow much bigger. Unless wemake a new tool to make changes, this contradiction will grow bigger and lead to thedestruction of existing international orders. I feel that there are already some signs of it.
President Trump was born as the result of this contradiction. Brexit is also a consequence of
this contradiction.
We need tool for discussions on how to realize global redistribution, not putting everythingback to country or ethnic level. I think International Solidarity Tax could be the tool, and
UNITAID or solidarity levy on air tickets are the first global redistribution system. We needto create global redistribution system for global profits. If we fail, there will be global crisis,
and the first signs were seen in US and UK, the leaders of today’s world.
It is very important that Japan will lead the creation of this new system in the context of G20
next year.

Ms. Yuka Iwatsuki, President, Action against Child Exploitation (ACE)
How many economic agents out of world’s top 100 agents today do you
think are companies? The answer is 69. We are living in a world wherecompanies have larger budget than most of the countries.
In 2011, UN published “Guiding Principles on Business and Human
Rights”, suggesting that companies are responsible for forced labor and child labor in theirwhole supply chain. That is included in SDG 8.7, “Joining forces globally to end child labour,
forced labour, modern slavery and human trafficking”.
As we commit on addressing child labor issues in India and Ghana, we see examples oftechnology and innovations bringing negative impact.
I agree that the spirit of SDGs is important. I was impressed not only by the numbers of goals
and targets, but also by the expression “We could be the first generation to eliminate poverty,or the last generation to have opportunity to save the Earth”.
We know how much we need to achieve SDGs. We do not know how to procure that money.
Today I am convinced that this global international solidarity tax could be a hope. I would
like to cooperate with you on this discussion from now on.
Mr. Masanori Kawasaki, Associate Director, TB Projects, Otsuka
Pharmaceutical Co., Ltd.
We made a new drug called Delamanid. There was no drug madeworldwide in the last 50 years. We started selling Delamanid in Japanand Europe in 2014, and since 2016, we are on our way to distributing
the drug throughout the world by Global Drug Facility.
Let me share with you the efforts by UNITAID to end TB, as a big issue of SDGs.
Among the efforts by UNITAID, we are cooperating on the project named “Expand New
Drug Markets for TB”, or “END TB” for short.
The point that we feel this program is very innovative is the effort to bring innovations assoon as possible to developing countries. Innovations usually occur in developed countries
and then they are distributed to developing countries. However, the countries that need theinnovation most tend to have weak health systems and it is difficult to proceed introductionof new drugs on their own.
There are mechanisms in each country to support research and development, however, there
are not so many mechanisms to deliver these innovations to where they are needed,mechanisms to support access.
I think that UNITAID’s action utilizing solidarity levy on air ticket is very useful and I expect
this kind of scheme will be reinforced and enlarged.

Mr. Hiroo Aoba, Representative of PSI (Public Service International)
Tokyo Office
As you all know that OECD together with G20 are making efforts toaddress issues on tax avoidance, after the exposure of panama papers.
This can be explained as a scheme to restrict multinational corporations
to avoid taxes and let countries including developing countries have more tax revenues.
PSI has affiliate organizations in 172 countries, so we meet worker and government delegatesfrom many countries. At first, I was surprised that I rarely heard the opinion that they want
Japan to increase ODA. Political leaders asked for more serious international discussions toincrease opportunity to collect taxes.
I am not saying that international solidarity tax is not important. Both Financing from othercountries and financing internally needs to be discussed in line.
What I would like to ask you is to activate discussions, not only on where we charge but also
on its usage so that specialists and citizens can see.
Prof. Koyu Furusawa, Faculty of ECONOMICS "KOKUGAKUIN"
UNIVERSITY
I feel great expectations, and at the same time, great insecurity to SDGs.
Three pillars of sustainable development, namely environment, economy
and society, are not working together. Each implementation on SDGs is
excellent, however, we need to see the whole picture. It seems that the perspective of seeing
the whole system is weak.
International organizations and United Nations have been supporting the world’s order since
the end of the war. The very core of this support such as the Security Council ismalfunctioning. Instead, the other UN related organizations are now supporting the world,
however, they are divided and not fully functional. Efforts on achieving SDGs are now being
done by these organizations. It is important to connect these efforts. Japan can contributeby reinforcing the network to have more cooperation on funds and plans.
Science and technology can be a big obstacle. Unfortunately, they have overcome theregulation by our society. We have not managed to suppress climate change. In the area of
biodiversity, gene recombination, genome editing and synthetic biology are being out ofcontrol.
There are tools to measure achievements of SDGs and the results have been announced thisyear. Unfortunately, Japan’s ranking is falling. The effort on international solidarity tax aswell as strengthening the links between people shall make the next society.

【Session 3】Adoption of the Declaration
Ms. Noriko Shirasu, Executive Director, RESULTS Japan
1. We fully support initiative by Foreign Minister Kono and Ministry ofForeign Affairs while pushing forward actions to raise citizens’ voice tohave specific roadmap for introducing international solidarity tax written
in the Outline of the 2019 Tax Reform Proposals, leading to introductionof international solidarity tax firstly in Japan.
2. In order to consider specifically the introduction of international solidarity tax, we demanda cross sectional committee covering ministries and agencies as well as “expert review
committee (interim)” comprised of specialists, experts and representatives from NGOs andcivil societies, established under the committee. We will join and cooperate with thiscommittee, while give full support on occasions such as public comment opportunities.
3. Toward G20 summit to take place in Osaka next year, we will make full use of our own
network to push other G20 countries and implement various campaigns such as signaturecollecting campaign and side events to gain momentum, so that it would be easier forJapanese government to call for discussion on a new funding source for promoting SDGs,
including international solidarity tax.
Mr. Hideo Suzuki, Ambassador, Assistant Minister for Global
Issues/Director-General for Global Issues, MoFA
As many speakers have mentioned, G20 will be held next year in Osaka,
and TICAD will also be held. In UN Headquarters, there will be the first
top level meeting on SDGs. We would utilize this international
movement to gain momentum in Japan.
Things do not move by just the government saying we need this. We need citizens, tax payers,
to understand deeply. We need to have clearer vision of what we use this tax for and whatkind of society we want to realize in Japan an in the world. I believe 2019 is the year to start.
I was very much inspired by this declaration. I feel that the remedy for having citizens
understand and gaining momentum on solidarity tax is included in this declaration. With
this strong support, Ministry of Foreign Affairs will make statements in this year’s tax reform
and make efforts to realize international solidarity tax.

Symposium on International Contributions for the SDGs and International Solidarity Tax

Declaration
July 26, 2018

International solidarity tax was raised in Paris in 2006, by partnership and cooperation
between governments, international organizations and non-governmental organizations(NGOs), leading to international efforts such as 14 countries’ introduction of solidarity levy
on air tickets. In Japan, a non-partisan league named “Parliamentary Group on International
Solidarity Levy” had been organized in 2008, and Ministry of Foreign Affairs have been
proposing its establishment as a new tax in tax reform request since fiscal year 2010.
Achievements have been accumulated, such as the statement “Consider International
Solidarity Tax in accordance with progress of international efforts” being included in“Comprehensive Reform of Social Security and Tax”.
However, never has there been international solidarity tax of any kind introduced, for it kept
falling short of being written in the tax reform outline.
Yet, the development goals that countries need to achieve through cooperation shifted from
“Millennium Development Goals (MDGs)”, which mainly set target on eradicating poverty
in developing countries, to “Sustainable Development Goals (SDGs)”, which includes bothdeveloping and developed countries with universal vision to “leave no one behind”. Since
SDGs’ aim is to integrate economy, society and environment, demand for funding isemerging, with its amount much greater than MDGs.
The estimated shortage of funding is 2.5 trillion USD (UNCTAD) for developing countries
alone. 150 billion USD, the amount of Official Development Assistance (ODA), is
desperately insufficient. The expectations to international solidarity tax as a new source offunding is growing even larger, as public funds are essential especially for meeting Basic
Human Needs (BHN) of countries and people living in poverty, such as clothing, food andhousing, water, sanitation, health and education.
Japan will be hosting G20 Summit in Osaka next year. It is unfortunate that a new type of
public funding has not been discussed since G20 Cannes summit, held in 2011. Foreign
Minister Kono’s proposal for international solidarity tax at G20 Buenos Aires Foreign
Ministers’ Meeting has been gaining positive reputations both domestically andinternationally. From the bottom of our hearts, we pay honor and give our assent to his
determination to take initiative internationally, as seen in the statement at the general
assembly of the Parliamentary Group on International Solidarity Levy, “to further arrange
environment for introducing international solidarity tax by enhancing atmosphere and action
for progress towards SDGs on occasions such as G20, TICAD VII and UN High-Level
Political Forum, which take place next year”.
With above-mentioned background and perspective, participants of this symposium as awhole make following declaration to clarify the position to demand the foundation andpromotion of international solidarity tax, both in Japan and in the world, in order to help the
progress of SDGs;
1. We fully support initiative by Foreign Minister Kono and Ministry of Foreign Affairs while
pushing forward actions to raise citizens’ voice to have specific roadmap for introducing
international solidarity tax written in the Outline of the 2019 Tax Reform Proposals, leading
to introduction of international solidarity tax firstly in Japan.
2. In order to consider specifically the introduction of international solidarity tax, we demanda cross sectional committee covering ministries and agencies as well as “expert review
committee (interim)” comprised of specialists, experts and representatives from NGOs andcivil societies, established under the committee. We will join and cooperate with thiscommittee, while give full support on occasions such as public comment opportunities.
3. Toward G20 summit to take place in Osaka next year, we will make full use of our own
network to push other G20 countries and implement various campaigns such as signaturecollecting campaign and side events to gain momentum, so that it would be easier forJapanese government to call for discussion on a new funding source for promoting SDGs,
including international solidarity tax.