No. 21065
Promulgation Date 2025-10-01
Ministry of Planning and Budget
ALL
CHAPTER I GENERAL PROVISIONS
Article 1 (Purpose)
Article 2 (Definitions)
Article 3 (Fundamental principles)
CHAPTER II FORMULATION OF MASTER PLAN FOR EMISSIONS TRADING SYSTEM
Article 4 (Establishment of master plans for emissions trading system)
Article 5 (Establishment of plans to allocate national emission allowances)
Article 6 (Establishment of Emission Permits Allocation Committee)
Article 7 (Organization and operation of Allocation Committee)
CHAPTER III DESIGNATION OF BUSINESS ENTITIES ELIGIBLE FOR ALLOCATION AND ALLOCATION OF EMISSION PERMITS
SECTION 1 Designation of Business Entities Eligible for Allocation
Article 8 (Designation of business entities eligible for allocation and revocation of designation)
Article 8-2 (Succession to rights and obligations)
Article 9 (Designation of new entrants as business entities eligible for allocation)
Article 10 (Exclusion from application of target management system)
Article 11 (Emission permits register)
SECTION 2 Allocation of Emission Permits
Article 12 (Allocation of emission permits)
Article 13 (Application for allocation of emission permits)
Article 14 (Notice of allocation)
Article 15 (Recognition of outcomes of earlier reduction)
Article 16 (Additional allocation of emission permits)
Article 17 (Revocation of allocation of emission permits)
Article 18 (Emission permits in reserve)
CHAPTER IV TRADING OF EMISSION PERMITS
Article 19 (Trading of emission permits)
Article 20 (Registration of accounts for trading emission permits)
Article 21 (Reporting on trading of emission permits)
Article 22 (Emission permits exchange)
Article 22-2 (Makers of emission permit markets)
Article 22-3 (Companies brokering emission permit transactions)
Article 22-4 (Supervision and inspection)
Article 23 (Stabilization of markets for trading emission permits)
CHAPTER V REPORTING, VERIFICATION, AND CERTIFICATION OF EMISSIONS
Article 24 (Reporting and verification of amounts of emissions)
Article 24-2 (Verification institution)
Article 24-3 (Verification examiners)
Article 24-4 (Greenhouse Gas Verification Association)
Article 25 (Certification of amounts of emissions)
Article 26 (Emissions Certification Committee)
CHAPTER VI SURRENDER, CARRYOVER, BORROWING, OFFSET, AND TERMINATION OF EMISSION PERMITS
Article 27 (Surrender of emission permits)
Article 28 (Carryover and borrowing of emission permits)
Article 29 (Offset)
Article 30 (Certification of greenhouse gas reductions from external projects)
Article 31 (Offset register)
Article 32 (Termination of emission permits)
Article 33 (Penalty surcharges)
Article 34 (Collection of penalty surcharges and disposition of defaulted penalty surcharges)
CHAPTER VII SUPPLEMENTARY PROVISIONS
Article 35 (Financial support, tax incentives)
Article 36 (Link with international carbon markets)
Article 37 (Fact-finding surveys)
Article 37-2 (Hearings)
Article 38 (Special cases concerning objections)
Article 39 (Fees)
Article 40 (Delegation or entrustment of authority)
Article 40-2 (Legal fiction as public official in application of penalty provisions))
CHAPTER VIII PENALTY PROVISIONS AND ADMINISTRATIVE FINES
Article 41 (Penalty provisions)
Article 42 (Joint penalty provisions)
Article 43 (Administrative fines)
ADDENDA <Act No. 11419, May 14, 2012>
ADDENDA <Act No. 11690, Mar. 23, 2013>
ADDENDA <Act No. 14839, Jul. 26, 2017>
ADDENDUM <Act No. 15836, Oct. 16, 2018>
ADDENDA <Act No. 17104, Mar. 24, 2020>
ADDENDA <Act No. 18469, Sep. 24, 2021>
ADDENDA <Act No. 20172, Jan. 30, 2024>
ADDENDA <Act No. 20229, Feb. 6, 2024>
ADDENDA <Act No. 21065, Oct. 1, 2025>