Material flow analysis (MFA) of recycling material and of mercury from linear-type spent fluorescent lamps (SFLs was performed to estimate the material composition of the chain recycling process by an input-output approach. The recycling process system for linear-type SFLs was established using an end-cutting system, a hammer crusher, a screen separation system, a mercury distillation system, and an activated carbon adsorption component. From the results of the MFA of lineartype SFLs, 92% of materials used in linear-type SFLs such as glass, aluminum, and phosphor powder can be recycled. For MFA of mercury, the mercury content in the phosphor powder was the highest among material compositions tested and the total mercury amount in the recycling materials from 1 ton of SFLs was estimated to be 75.43 g. In the recycling process system for linear-type SFLs, the mercury amount in the vapor phase was analyzed and found to be 2228 mg in the endcutting system, 172 mg in the hammer crusher, and 2585 mg in the screen separation system. The total mercury amount in the vapor phase was estimated to be 4985 mg, which was only 6.22% of the total mercury amount emitted from the recycling process system. Hence, it was estimated that the MFA of the total mercury amount obtained from the vapor phase and the recycling materials of 1 ton of SFLs using the recycling process system was 80.175 g.