The necessity of the low carbon society has been more significant since Toya Lake summit was held in Hokkaido, Japan. Under the circumstances, the biomass energy system and/or fuel cell system are promising systems for CO₂ emission mitigation. In order to promote PEFC-CGS (Polymer Electrolyte Fuel Cell Co-generation), on the promotion of PEFC-CGS, we have to solve the discrepancy between the supply and the demand. In this paper, the operating cost, the equivalent CO₂ emissions including N₂O emissions and CO₂ abatement cost for the greenhouse facility of strawberries in which PEFC-CGS was installed were analyzed. Through the Blue Tower process, which is one of gasification processes, the high concentration hydrogen gas (Bio-H₂) is synthesized. The PEFC-CGS operation using Bio-H₂ fuel, that is, the PEFC-CGS combined with BT gasifier would be extremely significant for the realization of low carbon emission society. In our analyses, the green house scale was assumed to be 1 to 5 ha. As a result, the power efficiency and the heat recovery efficiency were 24.0 LHV-% and 22.1 LHV-%, respectively. Also, the annual CO₂ emissions in the case of 1ha green house were 2,350t-CO₂/yr, and the abatement cost range was between 7,675 and 33,393 JPY/t-CO₂.