リサイクル法2003̲eng 03.2.6 2:49 PM ページ 12

You can also fulfill your obligations by
paying a recycling fee to the “Designated Organization.”
The “Recycling Fee” and Methods of Calculation

Estimated
Amount ofOutput (kg)=Amount of Specified
Containers andWrapping Used*in “Merchandise
Sold During thePrevious Year” (kg)w−

the portion of qwhich your company
collects itself(or by requestingother parties) (kg)＋the portion of q used
on “merchandise
consumed in thecourse of businessactivities” (kg)

RecyclingFee (yen)When the recycling fee due to the Designated Organization
exceeds 100,000 yen, payment may also be made ininstallments. Note that the number of installments and due dates
differ depending on the size of the recycling fee.

■ Recycling Operation Flowchart

Annual Recycling Fee

Number ofInstallments

April

July

100,000 yen
or less

Total
payment due

ーー

100%

ーー

ーー

100,000 ~30 million yen

Total
payment due
3
installments

ーー

100%

ーー

ーー

ーー

50%

25%

25%

30 million yen
or more2
installments
4
installments

50%

50%ーー

ーー

40%

30%

15%

15%

Recycling
Contract
Procedures
Period ofRecyclingOperations

Amount of Recycling Obligationq

Application for and conclusion of recycling contracts can be doneat the Chambers of Commerce or the Industry and Commerceand Industry Associations nationwide, which act on behalf of
Designated Organizations. Please inquire at your nearest
Chamber of Commerce and Industry or Commerce and Industry
Association.

Estimated

Calculation
RecyclingAmount of ×= Output
Coefficient × Unit Cost(kg)

Settlementof Recycling
FeePreceding
Fiscal Year

In order to enable individual specified business entities tocalculate with ease the amount of recycling which they are
responsible for, a “calculation coefficient” is set. The “recyclingunit cost” is calculated from recycling costs. Both of thesevalues change each year. The amounts and ratios used as thebasis for the coefficient are obtained from the Japanese
government, and the recycling unit cost is announced by theDesignated Organization. When these two figures are multipliedwith the “estimated amount of output,” the figure obtained is the“recycling fee” payable to the Designated Organization.

Payment May Also Be Made in Installments

Current
Fiscal Year

How much to pay as “recycling fees”—first, calculate the“estimated amount of output” based on the amount of output ofthe previous year. The point is to separate the amount passed
on to the consumers from the amount w collected by yourcompany or consumed in the course of business activities, anddeclare only the portion which ultimately ended up as waste
discarded from households (q2-w). Business entities that canperform this calculation themselves should select the “ordinarycalculation” and those that would have difficulty should selectthe “simplified calculation.”

When and Where Is Application Made?

Next
Fiscal Year

“Estimated Amount of Output” x “Calculation Coefficient” x “Recycling Unit Cost” = “Recycling Fee”

December Designated Organization commences acceptance of〜

recycling contract applications (December)
Deadline for recycling contract applications (February)
Deadline for concluding contracts (March)

April〜
January

Commencement of recycling contract term with the DesignatedOrganization/commencement of recycling operations.
Payment of recycling fee to the Designated Organization

March

End of operations

July

Settlement of recycling fee

January ofOctober subsequentyear

Excluding Overlap*For “specified container manufacturers,” please substitute “manufactured”
in place of “used.”●▼Can you calculate your“Ordinary Calculation”“estimated amount of output”?
RecyclingFee (yen)Let’s calculate your recycling fee

Estimated
Amount ofOutput (kg)=Amount of Specified
Containers andWrapping Used*in “Merchandise
Sold During thePrevious Year” (kg)w−

the portion of qwhich your company
collects itself(or by requestingother parties) (kg)＋

Estimated
Amount ofOutput (kg)=Recycling
× Calculation
Coefficient × Unit Cost

*Please see “Recycling Fee Calculation Methods” (separate paper).
the portion of q used
on “merchandise
consumed in thecourse of businessactivities” (kg)

Unable to calculate*Under the Containers and Packaging Recycling Law, “ordinary calculation”
is used as a general rule. Please make an effort to understand w of theformula.

On the Website of the Designated Organization, the Japan
Containers and Packaging Recycling Association, we haveprovided a “calculation page” to assist calculating the “recyclingobligation amount.” You can also make an application for arecycling contract online. Please feel free to make use of thisservice.

“Simplified Calculation”

Excluding Overlap*For “specified container manufacturers,” please substitute “manufactured”
in place of “used.”

Calculation and application can bemade on our Website▼q

For Specified Business Entities

Able to calculate

RecyclingFee (yen)=Amount of SpecifiedContainers andWrapping Used*in “Merchandise
Sold During thePrevious Year” (kg)

Recycling
委託単価× Calculation
Coefficient × Unit Cost

*Please see “Recycling Fee Calculation Methods” (separate paper).
Specified containers and wrapping used* in “merchandise sold in theprevious year” (kg) is calculated.

The Japan Containers and Packaging
Recycling Association

http://www.jcpra.or.jp/*For “specified container manufacturers,” please substitute “manufactured” inplace of “used.”1213

リサイクル法2003̲eng 03.2.6 2:49 PM ページ 14

Regarding Record Keeping and Examples■ Record-Keeping Example (case of a specified container user using the ordinary calculation method)■ Record Keeping

1
2

Recycling obligation amount
Estimated amount of output used in calculating recycling obligation
q Amount of specified containers and wrapping used in merchandise sold during the previous fiscal year
w Estimated amount of specified containers and wrapping to be used in merchandise (for the year of3■ Usercommencing use of specified containers and wrapping or discontinuing use)
Estimated amount of use of specified
containers and wrapping for the current e (amount of specified containers and wrapping used in merchandise in the initial year/number of months
during which merchandise was sold in the initial year) x 12 (for the second year after use of specified containers
yearand wrapping commenced, or for the third year after commencement, if the amount of the second year is not fixed)

q Amount of specified containers and wrapping sold during the previous fiscal year
w Estimated amount of specified containers and wrapping sold (for the year of commencement of manufacturing■ Manufacturerof specified containers and wrapping or discontinuing use)
Estimated amount of sales of specified e (amount of specified containers and wrapping sold in the initial year/number of months during whichcontainers for the current year
merchandise was sold in the initial year) x 12 (for the second year after manufacturing of specified containers andwrapping commenced, or for the third year after commencement, if the amount of the second year is not fixed)

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In the case that the ordinary calculation q Amount of specified containers and wrapping collected by your company or by requesting otherparties for collection, calculated according to stipulations by the competent ministries
method was used to obtain the estimated w Amount of specified containers and wrapping not disposed of as containers and wrapping household
amount of output in 2.
waste, calculated according to stipulations by the competent ministries

Businessclassification

Food manufacturing industry; soft drink manufacturing, tea or coffee manufacturing industry; alcoholic beverage manufacturing industry;oil and fat processing, soap, toiletries, synthetic detergents, surfactants and paints manufacturing industry;
pharmaceuticals manufacturing industry; cosmetics, toothpaste and other manufacturing industry; retail sales industry; other industries

Classification ofcontainers or wrapping

Glass bottles (colorless, amber or other colors), PET bottles (for beverages or for soy sauce), other paper containers, other plastic containers

Name of merchandise using the specified containers (*)(When containers of almost the same shape, color and weight are used for various types ofmerchandise, they may be listed and added together in one column.)

w: Number of units sold of the merchandise placed in thespecified containers (*) during the current fiscal year (number of units)

w: Number of specified containers
manufactured and sold in thecurrent fiscal year (number of units)* Change containers to “wrapping”

e: Weight of the specified containers used with themerchandise sold during the current fiscal year q x w = e (kg)e: Amount of specified containers
sold in the current fiscal year (kg)

Delete this item

In the case the merchandise placed in r Weight of those containers (*) (kg)the specified containers (*) is exported Export destination (name of country or importer)y: Weight of portion of t collected by your business entity orby requesting other parties (kg) 

r: Amount exported (kg)Same as to the left
t: Amount of specified containers
sold within Japan (kg)

* Change containers to “wrapping”* Change containers to “wrapping”

 ●i: In the case that y or u cannot be calculated, the ratio ofcontainers and wrapping discarded as household waste

Same as to the left

For Specified Business Entities

8q Date of conclusion of recycling contract
w Amount of containers or wrapping meeting sorting standards for recycling under the recycling contracte Due date of recycling fee under the recycling contract and date this was paid

Delete this item
q: Amount of specified
wrapping received (kg)(g)

u: Weight of portion of t consumed in the course of business
operations (kg)7Same as to the left

q: Weight of one specified container <*Note1>■ Manufacturer
q Types of specified containers
In the case specified containers are w Amount of specified containers
e Export destination of specified containers
exportedIn the case that the estimated amount of q Type and collection method for specified containers and wrapping which your company is collecting
w Type and collection method for specified containers and wrapping which your company is requesting
output is obtained by ordinary calculation
another company to collect

For a specified wrapping user

* Change containers to “wrapping”

 

t: Weight of specified containers (*) used for the merchandise
sold within Japan e - r = t (kg)In the case approval has been received q Types of specified containers and wrapping for which approval has been received
w Amount of specified containers for which approval has been received
for own collectione Collection method for specified containers for which approval has been received

For a specified containermanufacturer    Structure and type of material■ Userq Types of specified containers and wrapping
In the case that merchandise placed in w Amount of specified containers and wrapping
specified containers and wrapping is exported e Export destination of merchandise placed in containers and wrapping

6“Items” in records will differ

Same as to the lefto: Estimated amount of containers and wrapping discarded
as household waste t - (y + u) or t x i (kg)
!0 : Coefficient used in ordinary calculation <*Note2>
Weight of recycling obligationo x !0 (kg)Terms and conditions of recycling contract if
concluded with the Designated Organization

Note: please do not mix usage of “ordinary calculation” and “simplified calculation” on the same page.

If a Specified Business Entity Fails to Fulfill Its Obligations, It Will Be Subject to Penalty.
If for any reason a specified business entity with the recycling obligation does not fulfill that obligation, the business
entity will be subject to penalties through “guidance and advice,” “recommendation,” “publication,” and “orders” ofthe government.
q When there is failure to fulfill recycling obligations
w When records are not kept, when records contain false statements and when records are not retainede When upon request from the competent ministries for a business report, a report is not provided or the report contains
false statementsr When the business entity refuses inspection by the competent ministries or obstructs it

Items regarding recycling contracts with the Designated Organization
1.Date of conclusion of contract
2.Amount of estimated recyclingyear

monthday

3.Due date of recycling feeyear

monthdaykg

4.Date of payment of recycling fee

year

monthday<Note 1>: For the weight per unit of specified containers (or wrapping), use the figure obtained by weighing several of the specified containers (orwrapping) together (generally, ten units or more), then calculating the average weight per unit in grams (rounding the figure to the nearest gram).
However, in the event that this figure is a single digit or lower, round the number to two significant figures (rounding to the nearest tenth or hundredthgram). If handles or other items are attached to the specified containers or wrapping in question and it would be difficult to separate them, the weightshould include them.
<Note 2>: Use the coefficient for each fiscal year to make the calculations (refer to the “Recycling Fee Calculation Method” on the insert).

*For q, if “guidance and advice,” “recommendation,” “publication,” and “orders,” are not complied with, a fine not exceeding 500,000 yen will beimposed.
For w ~ r, in case of non-compliance, a fine not exceeding 200,000 yen will be imposed.

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