In order to make inventory and data, it is mainly to collect relevant reference materials. Cost data of sludge treatment facilities, including mechanical, architectural, electrical installation and operation stages, have been obtained from earlier reports (Masui et al., 200 1 year). In one's life, buildings, equipment, electrical equipment and drainage system are 30, 7, 15 and 12 respectively. Collection of relevant data for handling expenses "Japanese Government Database" (Ministry of Land, Infrastructure, Transport and Tourism of Japan, 2002). In this database, the cost of sludge treatment is collected directly from all sewage treatment facilities in Japan. For the environmental impact, treatment and disposal facilities, Japan (Japan's Ministry of International Affairs and Communications, 1995) used the inter-industry relationship table to calculate. Calculation of dioxin and heavy metal emissions, research and regulations on sewage sludge treatment (Watanabe et al., 2002), [Anto and Kobayosi, 1994], [Tokyo Sewage Bureau Technical Survey Annual Report, 2005], [Takata, 1999][ Government of the Ministry of the Environment of Japan], [sv] M et al., 2005], [Fertilizer Control LawNo.11], [Miyamoto et al., 1997]]. The annual load of carbon dioxide, sulfur dioxide, dioxins and heavy metals comes from the literature ([Ministry of Environment, Japanese government, 2003 1999], [Central Environmental Committee of Japan Air Environment Task Force, 1999] and [Takada, 1999]).

In addition, in order to control global warming, some countries in the European Union, such as Sweden, Finland, the Netherlands and Norway, have implemented carbon taxes. In 1990s, energy carbon dioxide was released into the atmosphere. The carbon tax levied on energy products varies greatly from country to country, because the price per ton of carbon is relatively different from country to country. In this study, the average price of carbon tax in Finland (about 6500 is/ thermocouple; $ 62/tC) for the European Union (Ministry of Environment, 1995).