Japan’s economy is built on energy imports. With several energy crisis shocks，Japan’s economy has managed to operate smoothly，and retained the status as the world’s second largest economy as long as 40 years. This is closely linked to Japan’s careful planning of energy development strategy，and in turn is highly related to support from finance and taxation measures. What are these measures？What are the focal areas？What adjustments has Japan adopted in face of heavy debt？These questions are worth studying deeply.