however in japan , there is little land for newly tree planting , and the mountain forests and farmlands increase , in which management has been abandoned by the forest owners (especially artificial forests ) and/or disposition or diversion to building lots has been inevitably done in order to complete the inheritance tax payment; furthermore , the policies of the ruling party put a clock back , such as the enforcement of autonomous bodies where the taxations on productive green area farmlands are differently dealt with , the reduction of budget for keeping conservation forests , the large reduction of the staff in forestry agency and so on; therefore , it is considered to be difficult to achieve the absorption target initially expected . しかし、日本では新たに植林をする場所がほとんどない上、むしろ森林所有者の管理放棄(特に人工林)や、相続税支払いのために売却・宅地転用 を余儀なくされる山林や農地の増加、さらに生産緑地地区農地課税の扱いが異なる自治体を施行したり、保安林維持予算の縮減・林野庁職員の大幅減員を行うなど政府与党の政策はむしろ逆行しているため、このままでは当初見込まれた吸収量を達する可能性が薄いと考えられており、達成できるかどうかは微妙な情勢である。