Daisuke :

　I think/imposing a tax on owners/is necessary. The tax prevents them/from owning too many dogs. The other day,/the TV news reported on a person/who kept over 100 dogs. The living environment of the dogs/was terrible. The neighbors said on TV/that they were annoyed with the smell and noise. If there had been a dog tax,/the person might have hesitated/to own so many dogs. In general,/when owners have a limited number of dogs,/they can take better care of them. As a result,/the dogs’ quality of life/will be improved.

Eri :

　I see your point,/but I want to emphasize/that the tax is unfair. Dog owners may wonder/why taxation applies only to dogs,/not to all kinds of pets. I believe/that paying only a consumption tax/is fair. All pet owners pay a consumption tax/when they buy a pet itself, pet food, and pet insurance,/to name a few. That’s enough. A dog tax isn’t necessary.

Aki :

　Well,/thanks for thinking critically/about a dog tax. Your discussion gave me a lot of new perspectives. In particular,/I like the idea/of improving the dogs’ quality of life. I’d like to hear more opinions. So/let’s continue our discussion.