This paper discusses the efficiency of municipal solid waste management from the view of management capacity for the Japanese prefectures. In a recycling-based society, the assessment should consider not only cost benefit but also management capacity, i. e. the human resources, technology and partnership. In this paper, the efficiency is analyzed using Data Envelopment Analysis: DEA. Moreover, how management capacity affects the recycling rate and total collected waste is analyzed. Finally, the following results are obtained: the efficiency of management capacity becomes high and more kinds of management capacity are used when citizen's economical level is high.