Public understanding of the construction of radioactive waste disposal sites, including those for decontamination waste derived from a nuclear accident, is particularly difficult when the disposal site is far from the location in which the waste was generated. Radioactively contaminated soil from the 2011 Fukushima Daiichi Nuclear Power Plant accident is planned for final disposal outside of Fukushima Prefecture by 2045. The purpose of the current study was to identify underlying values influencing public perceptions regarding the final disposal. A total of 40 people were interviewed, including both supporters and opponents of the final disposal policy. The results of quantitative text analysis showed that the opinions of supporters were characterized by perspectives that reflected the Rawlsian maximin principle of sharing the burden of Fukushima and considering the most disadvantaged, while the opinions of opponents were characterized by distrust of the government. Statements of utilitarian perspectives on optimizing the safety and economic aspects of disposal were mentioned regardless of participants’ opinions on the disposal policy. The study clarified the relationship between these underlying values and perception of the disposal policy. The results suggested several considerations for the government regarding final disposal: prioritizing public trust, valuing a fair process, and delivering messages that reflect burden of Fukushima. These findings provided valuable insights into public acceptance and stakeholder involvement in cases where a disposal site is far from the location in which the waste is generated.