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Our articles on Japanese taxes, deductions and incentives that are available in English.　See all articles (Japanese)

Winter Living Support Benefit: Austrian €340, Not JapaneseNEW
Winter Living Support Benefit: Austrian €340, Not Japanese The trending "Winter Living Support Benefit" is a €340 heating allowance that the Austrian state of Styria pays to low-income households who have lived there for 5 years or more. There is no Japanese national "benefit for over-55s" either. What support Japan really offers this winter, and how to check benefit information.
Changing Jobs Mid-Year: Who Does the Year-End Adjustment5 recent visitsNEW
Changing Jobs Mid-Year: Who Does the Year-End Adjustment Exactly as National Tax Agency No.2674 puts it, the new employer adds the former job in and runs the year-end adjustment. The statement must be issued within one month of leaving; if it does not arrive, you file a final tax return. Take no other job that year and a refund claim brings back about 38,000 yen on 300,000 yen a month with a June leaving date. Column B pay, a second job and retirement allowances are handled separately.
Kyokai Kenpo vs a Health Insurance Society: What Differs3 recent visitsNEW
Kyokai Kenpo vs a Health Insurance Society: What Differs Kyokai Kenpo runs at 9.21-10.55% by prefecture, societies average 9.32%. But only a society may have the employer pay more than half of the premium (Health Insurance Act, Article 162). The gap in rates is ¥18,360 a year; the gap in the employer's share is ¥57,240. And the societies' cheapness comes with an effective rate of 9.90% and seven in ten in deficit.
Japan Pension Service Scam Emails: How to Spot Fakes (2026)11 recent visitsNEW
Japan Pension Service Scam Emails: How to Spot Fakes (2026) Enquiries about fake emails impersonating the Japan Pension Service reached 678 in fiscal 2025, about 12 times the year before. The most common type asks for My Number Card images. November is when the real deduction certificate arrives, and fakes borrow its name. How to spot them, and what to do if you entered your details.
Year-End Adjustment vs Tax Return: Which One, and When9 recent visitsNEW
Year-End Adjustment vs Tax Return: Which One, and When Your employer does the year-end adjustment in December; you file the return yourself between 16 February and 15 March of the following year. This article draws the line between the deductions that finish in the year-end adjustment and those that go to a return - medical expenses, donations, casualty losses and the first year of a housing loan - sets out the order for people who need both, and flags what to watch if your year-end adjustment ended in November, before the reform took effect on 1 December 2026.
Japan Register Subsidy for 1% Food Tax: Up to ¥3.5M (2026)9 recent visitsNEW
Japan Register Subsidy for 1% Food Tax: Up to ¥3.5M (2026) The new types of Japan's Digitalization and AI Introduction Subsidy 2026 cover register and ordering-system installations or modifications contracted on or after 15 September 2026. You apply from mid-January 2027 after paying. New registers must come from registered vendors and tools, and you must keep contracts, invoices and payment records.
Japan Diet Members' Tax-Free Money: ¥12M Allowance, JR Pass14 recent visitsNEW
Japan Diet Members' Tax-Free Money: ¥12M Allowance, JR Pass Salary and bonus, over ¥20 million a year, are taxed. But the ¥12 million former bunsho tsushinhi allowance, JR passes and air tickets are tax-free under the Salaries Act. The NTA states political funds carry "no obligation" to keep books. Legislative research expenses have no reporting rule, and the allowance's spending is published for the first time by 30 November.
Japan Subsidies Cut From Jan 2027: Fuel, Power, EV, Homes21 recent visitsNEW
Japan Subsidies Cut From Jan 2027: Fuel, Power, EV, Homes The CEV subsidy falls to 60-80% for cars registered from January 1, 2027 (EV cap ¥1.25M to ¥750,000). The gasoline and kerosene reference price reaches ¥175 on December 17 and rises ¥5 a month from January as a rule. Housing Energy-Saving 2026 closes reservations on November 16 and applications on December 31. The power and gas discount covers December to February usage.
Redoing the Year-End Tax Adjustment: the January Deadline16 recent visitsNEW
Redoing the Year-End Tax Adjustment: the January Deadline An employer may redo the year-end tax adjustment only "up to the end of January of the following year, by which the withholding tax statement has to be issued". The National Tax Agency states plainly that collecting a shortfall is the exception: it must be done even after that date. Case by case, this article answers whether to tell your employer or file yourself, with worked examples of about ¥11,000 for a missing certificate and ¥77,596 for a wrong spousal estimate.
Japan: Dividends in Social Insurance for 75+ From Aug 202914 recent visitsNEW
Japan: Dividends in Social Insurance for 75+ From Aug 2029 From August 2029 (MHLW plan), unreported dividends and gains count toward premiums in Japan's 75+ medical care system; in Tokyo, ¥1 million of dividends adds ¥101,400 a year. Long-term care insurance began its review on 26 October 2026. Under current 20% thresholds, a ¥2.4 million pension plus ¥500,000 of dividends would move from 10% to 20%. NISA is excluded.
Japan Board of Audit FY2025 Report: ¥144.6bn Flagged, 2.7x14 recent visitsNEW
Japan Board of Audit FY2025 Report: ¥144.6bn Flagged, 2.7x The FY2025 audit report has 250 findings worth ¥144.6 billion, about 2.7 times the previous year. Most of the increase comes from four items, including ¥67.9 billion spent on rebuilding the mutual-aid system for small businesses. Of 211 improper items, 173 involved subsidies, grants or cost-sharing payments, and 80% of the previous year's improper items were corrected by June 2026.
Japan Pension Deduction Certificate 2026: When It Arrives26 recent visitsNEW
Japan Pension Deduction Certificate 2026: When It Arrives If you paid in January–September 2026, the certificate arrives October 23 to early November; if you first paid from October, early February 2027. Lost it? A Nenkin Net reissue takes about a week by post or 3–5 business days as digital data. Family members' premiums, two-year advance payment and retroactive payment explained on one page.
Japan NHI Premium Cap Rises ¥30,000 to ¥960,000 in FY202751 recent visitsNEW
Japan NHI Premium Cap Rises ¥30,000 to ¥960,000 in FY2027 The MHLW has proposed raising the cap on the NHI medical portion from ¥930,000 to ¥960,000, the sixth increase in a row. Households already at the cap pay more, by up to ¥30,000 a year. The ¥1.13 million total for the medical and long-term care portions excludes the child portion; adding its ¥30,000 brings the expected total to ¥1.16 million.
Japan High School Scholarship Benefit 2026: Who, How Much16 recent visitsNEW
Japan High School Scholarship Benefit 2026: Who, How Much A non-repayable grant for textbooks and school trips. Tax-exempt households get ¥143,700 a year at public schools; newly eligible households get ¥35,930 to ¥47,900. Eligibility uses the parents' income-based resident tax, you apply to the prefecture where you live, and payment comes from late September to December in most prefectures.
Japan Insurance Premium Deduction Form 2026: How to Fill In24 recent visitsNEW
Japan Insurance Premium Deduction Form 2026: How to Fill In For 2026, a dependant under 23 raises the cap on general life insurance premiums (new contracts) from ¥40,000 to ¥60,000; the ¥120,000 total cap stays. National pension needs a certificate, national health insurance does not. Formulas, the NTA sample and a calculator.
Maternity Allowance: 6,667 Yen a Day, 653,366 Over 98 Days12 recent visitsNEW
Maternity Allowance: 6,667 Yen a Day, 653,366 Over 98 Days The daily amount comes from two roundings: divide the average by 30 to units of 10 yen, then take two-thirds to units of 1 yen. A multiple birth runs 154 days, and under 12 months of coverage puts a ceiling of 320,000 yen on the calculation. A commuting allowance that keeps being paid leaves you only the difference. It continues after you leave a job if you meet three conditions, and joins up with childcare leave benefit on the 58th day from the date of birth.
Japan Winter Power and Gas Discount: ¥4.5/kWh in Jan-Feb11 recent visitsNEW
Japan Winter Power and Gas Discount: ¥4.5/kWh in Jan-Feb One month earlier than last winter, bills for December to February usage are discounted. Low-voltage power gets ¥1.0/kWh in December and ¥4.5 in January and February. A 400kWh home saves ¥4,000 over three months, and 30㎥ of city gas ¥1,200. It first shows on the January meter reading; no application is needed.
Company-Leased Housing: The Deemed Rent and Take-Home Pay19 recent visitsNEW
Company-Leased Housing: The Deemed Rent and Take-Home Pay The deemed rent is the building's assessment base x 0.2% plus 12 yen x floor area / 3.3 plus the land x 0.22%, so it lands near 10,000 yen even on a 100,000 yen home. Employees escape tax by paying at least 50%; directors must pay the full amount, with a small-scale housing line at 99 and 132 square metres. A lease in your own name does not count. From 1 October 2026 the in-kind remuneration value for social insurance in Tokyo moves from 2,830 yen a tatami mat to 1,330 yen a square metre, adding 7,920 yen a month on the same home. Sorted out from National Tax Agency and Japan Pension Service materials.
Care Premiums at 65: a 40,000-Yen Gap Between Cities21 recent visitsNEW
Care Premiums at 65: a 40,000-Yen Gap Between Cities In the 9th period (fiscal 2024-2026) the highest base amounts are Osaka City at 9,249 yen, Moriguchi City at 8,970 yen and Kadoma City at 8,749 yen; the lowest are Ogasawara Village at 3,374 yen, Otoineppu Village at 3,600 yen and Kusatsu Town at 3,600 yen. Osaka Prefecture tops the prefectural averages at 7,486 yen, Yamaguchi Prefecture comes last at 5,568 yen. The base amount is the tier 5 figure and your own premium runs from 0.285 to 2.4 times it. Deduction from your pension starts at 15,000 yen a month. Sorted out from MHLW data.
Pension Deferral: Take-Home Pay and the Break-Even Age11 recent visitsNEW
Pension Deferral: Take-Home Pay and the Break-Even Age On a gross basis the break-even is 81 years 11 months for a pension taken at 70, and 86 years 11 months at 75. On take-home it moves back to 83 years 8 months and to around 88, because the public pension deduction does less work as the pension grows and the National Health Insurance and long-term care brackets move up. Take-home and break-even ages are estimated for pensions of 1.8, 2.4 and 3 million yen, together with the idea of deferring the basic and employees' pensions separately.
Death Retirement Allowance and Death Benefit: 5 Million Yen11 recent visitsNEW
Death Retirement Allowance and Death Benefit: 5 Million Yen A death retirement allowance (payment fixed within three years of the death) and a death benefit on premiums the deceased paid each get 5 million yen per statutory heir, and condolence money is exempt up to six months of salary (three years if work-related) without entering the estate. An unpaid pension is occasional income of the relative who receives it, the 50,000 yen burial allowance and the funeral expense benefit are tax-free, and survivors' pensions are tax-free. Sorted out from National Tax Agency, Japan Pension Service and Japan Health Insurance Association materials.
Tax on Selling Property in Japan: 39.63% or 20.315%14 recent visitsNEW
Tax on Selling Property in Japan: 39.63% or 20.315% What sets the rate is how long you owned the property on 1 January of the year you sell. Five years or less, 39.63%; more than five, 20.315%; your own home owned over ten years, 14.21%. Only the 30 million yen deduction and the reduced rate can be combined, and special deductions are capped at 50 million yen a year. Clear the site and rent it as a car park and the deduction is gone.
Japan Basic Deduction Form 2026: Income Received vs Income157 recent visitsNEW
Japan Basic Deduction Form 2026: Income Received vs Income For 2026, total income up to ¥4.89 million gets a ¥1.04 million basic deduction, and up to a ¥8.5 million salary ¥670,000. A spouse earning up to ¥1.36 million gives the spouse deduction, and up to ¥1.69 million the special spouse deduction is the same ¥380,000. Salary-to-income figures, a spouse table and the NTA sample form in one page.
Tax in the Year You Divorce: Timing, Property Division18 recent visitsNEW
Tax in the Year You Divorce: Timing, Property Division The test date is 31 December. Divorce inside the year and the spousal deduction is gone, while the parent who takes the child gains the single-parent deduction of 350,000 yen. The child's dependent deduction can go to the parent paying child support, but only one of them can take it. Property division creates capital gains for the person handing the asset over (a home divided after the divorce qualifies for the 30 million yen deduction), and no gift tax for the person receiving it. Child support and compensation for emotional distress are tax free. Sorted out from National Tax Agency materials.
Rental Income Tax Return: Expenses and Depreciation22 recent visitsNEW
Rental Income Tax Return: Expenses and Depreciation Receipts are rent, key money, renewal fees and the part of a deposit you keep. Expenses are property tax, fire insurance, management fees, repairs, loan interest and depreciation (a building of 15 million yen x 0.046 = 690,000 yen). A deficit can be aggregated with salary, apart from the interest on the land. The housing loan deduction cannot be used while the property is let. Below 5 buildings / 10 units the blue return deduction is 100,000 yen. Sorted out from National Tax Agency materials.
Japan Jizokuka Subsidy Round 20: Due Dec 15, Form 4 by Dec 423 recent visitsNEW
Japan Jizokuka Subsidy Round 20: Due Dec 15, Form 4 by Dec 4 Round 20 accepts applications from 5 November to 17:00 on 15 December, but Form 4 requests close on 4 December. The cap is ¥500,000, ¥1 million with the invoice rule, ¥2 million with the wage-increase rule and ¥2.5 million with both. Missing a special-rule requirement loses the whole subsidy; computers are excluded; full use means paying ¥3.75 million up front.
Amended Return or Claim for Correction? Five Years Back20 recent visitsNEW
Amended Return or Claim for Correction? Five Years Back Deductions you left out for medical expenses, furusato nozei, dependants, iDeCo or life insurance premiums come back through a claim for correction within five years (or a refund return over five years if you never filed). Undeclared side-job or rental income carries no understatement penalty if you amend voluntarily before the advance notice of an audit - only late payment interest. A year you never filed at all is a late return with a 5% failure-to-file penalty. The steps are sorted out from National Tax Agency materials.
Aggregate or Separate Taxation: The Line Is ¥6,949,00015 recent visitsNEW
Aggregate or Separate Taxation: The Line Is ¥6,949,000 The effective rate under aggregate taxation is 1.021 x (marginal rate - 10%) + 7.2%. Set that equal to the 20.315% of separate taxation and the marginal rate is 22.845%, so aggregate taxation wins only up to taxable aggregate income of ¥6,949,000. The old "¥9 million" figure, which ignores the 2.1% special reconstruction income tax, is more than ¥1 million out. On National Health Insurance the premium rises under separate taxation too, so a ¥39,345 tax saving shrinks to about ¥10,000 of take-home pay.
Japan Gasoline Subsidy Cut: ¥175 by 17 Dec, Then ¥5 a Month30 recent visitsNEW
Japan Gasoline Subsidy Cut: ¥175 by 17 Dec, Then ¥5 a Month The reference price rises to ¥172 on 3 December, ¥174 on 10 December and ¥175 on 17 December. From January the basis is ¥5 a month, with no end date. The current subsidy is ¥52.4 per litre; without it the price would be ¥212.9. Kerosene and diesel get the same subsidy, so they are expected to rise by the same amount.
Foreign Tax Credit: Reclaiming the US 10% on Dividends16 recent visitsNEW
Foreign Tax Credit: Reclaiming the US 10% on Dividends The credit limit is your income tax for the year multiplied by foreign income divided by total income; anything above it goes to the reconstruction income tax and residence tax (30% of the income tax limit), and whatever is still left is carried forward for three years. On a salary of 5 million yen with 1 million yen of dividends, about 77,000 yen of the 100,000 yen of US tax comes back this year. A specified account with withholding still needs a tax return, and dividends in a NISA account are outside the credit. Sorted out with the National Tax Agency's formula.
Resale Tax Return in Japan: Unsold Stock Is Not an Expense18 recent visitsNEW
Resale Tax Return in Japan: Unsold Stock Is Not an Expense Cost of goods sold = opening inventory + purchases − closing inventory. What is left over is an asset, and it becomes an expense in the year it sells. Without a year-end inventory list, a tax audit can disallow your purchases. Employees file above 200,000 yen of income, and buying used goods for resale needs a secondhand dealer license (up to three years' imprisonment or a fine of up to 1 million yen without one). Sorted out from National Tax Agency and National Police Agency materials.
16 Income Deductions and Tax Credits: Which You Can Use18 recent visitsNEW
16 Income Deductions and Tax Credits: Which You Can Use The amounts and requirements of all 16 income deductions for the 2026 tax year, from the 1.04 million yen basic deduction to the casualty loss deduction, in one table. The ones most often missed are the dependent deduction for a parent living apart, the social insurance premium deduction for a family member's National Pension, the special deduction for specified relatives aged 19 to 22, the disability deduction for a parent needing care, and adding up family medical costs. Marked for whether the year-end adjustment can handle them. Compiled from the National Tax Agency's Taxanswer pages.
Why Employees Cannot Use the Specified Expense Deduction25 recent visitsNEW
Why Employees Cannot Use the Specified Expense Deduction Only the part of your specified expenses above half the employment income deduction is deductible: 490,000 yen at an income of 3 million, 720,000 yen at 5 million, 975,000 yen at 8.5 million or more. A certificate from your employer is also required (a career consultant may certify training and qualification costs). A graduate school for working adults at 1.5 million yen gives a deduction of 780,000 yen and about 156,000 yen back on an income of 5 million. Sorted out from National Tax Agency materials.
Refundable Tax Credit: Who Is Left Out from April 202764 recent visitsNEW
Refundable Tax Credit: Who Is Left Out from April 2027 Pensions are not in the Outline's "earned income", and in the formula for the requirements they are subtracted instead. Even a tax-exempt person can qualify once earned income clears the income floor, which is why the government is urging people who pay no tax to file a return. Public assistance is the single exception to the three favourable rules - tax-free, unseizable, no knock-on effect - because the payment is counted as income.
Tokyo "Foreigner" Subsidies: Who Actually Gets the Money?16 recent visitsNEW
Tokyo "Foreigner" Subsidies: Who Actually Gets the Money? The prayer room subsidy is part of a hotel and restaurant facility grant, with none supported yet. The "1,000 who fled without paying medical bills" is a case count estimated from a total; compensation was ¥13.18 million to 36 facilities. The ¥15 million for foreign entrepreneurs was bank lending that ended in 2024. Plus two programs Tokyo businesses can apply for now.
How Income Tax Is Calculated: Quick Table by Income24 recent visitsNEW
How Income Tax Is Calculated: Quick Table by Income First the employment income deduction (740,000 yen at the minimum), then social insurance premiums and the basic deduction of 1.04 million yen, then one of seven rates from 5% to 45% on what is left. On an annual income of 5 million yen, income tax is about 90,000 yen and resident tax is the larger of the two at about 240,000 yen. Someone on a 20% rate still pays only about 4% of annual income. Income deductions are worth your tax rate, tax credits their face value. Sorted out with the National Tax Agency quick calculation table, up to the 1.1% reconstruction tax plus 1% defense tax from 2027.
Contract Work: Which Jobs Have 10.21% Withheld in Japan23 recent visitsNEW
Contract Work: Which Jobs Have 10.21% Withheld in Japan Withholding applies only to the remuneration listed in Article 204 of the Income Tax Act. Manuscript fees, design, lectures, translation, photography, licensed professionals, registered management consultants, models and sales agents are in scope; system development, coding, video editing, data entry and back-office outsourcing are not. Nothing is withheld if the payer is an individual. The 10.21% withheld is a prepayment, and the difference against your real tax after expenses and deductions is refunded. Sorted out from National Tax Agency materials.
Who Is Left Out of Japan's Year-End Tax Adjustment33 recent visitsNEW
Who Is Left Out of Japan's Year-End Tax Adjustment The door in is the dependents declaration form. Without it you are on Column B and outside the adjustment; with two salaries only the main employer covers you; mid-year leavers are settled on departure in only four cases - after the December salary, death, disability, or a part-timer on 1.36 million yen or less. Above 20 million yen and contract work mean a tax return. Even outside it, a refund claim next year, good for five years, uses the same deductions. In 2026 only, people whose last salary came on or before 30 November do not get the revised deductions. Sorted out from National Tax Agency materials.
Self-Medication or Medical Expense Deduction: Which Wins22 recent visitsNEW
Self-Medication or Medical Expense Deduction: Which Wins The Self-Medication Tax System gives eligible OTC spending minus 12,000 yen, capped at 88,000 yen; the medical expense deduction gives medical costs minus 100,000 yen, capped at 2 million yen. Once chosen, the choice cannot be changed even by a request for correction. Above 188,000 yen of total medical costs the medical expense deduction wins; below it, the more OTC medicine you bought the better Self-Medication looks. The 2026 reform made switch OTC drugs permanent and revised the list of eligible products. Sorted out from National Tax Agency and Ministry of Health, Labour and Welfare materials.
Pension Lump Sum and Tax: Each Year Taxed on Its Own42 recent visitsNEW
Pension Lump Sum and Tax: Each Year Taxed on Its Own A retroactive claim at 71 raises your pension by 8.4%, not 50.4%. Even when five years of pension, 10.84 million yen, is paid in a single transfer, Basic Income Tax Circular 36-14 allocates it to the years the original payment dates fall in. What would have been about 1.29 million yen of income tax in one year comes to almost zero. The reopening periods are five years for income tax, three for resident tax and two for premiums.
Japan Enterprise Tax for Landlords Abroad: 5% Over ¥2.9M86 recent visitsNEW
Japan Enterprise Tax for Landlords Abroad: 5% Over ¥2.9M Japan may extend its individual enterprise tax to landlords living abroad. It depends on where you live, not nationality, and applies from 10 apartment units or 10 parking spaces. For 10 units and ¥5 million income, the tax is ¥105,000 a year. A single condominium rented out while posted abroad is not covered under current thresholds.
Side Business Income vs Miscellaneous Income in Japan28 recent visitsNEW
Side Business Income vs Miscellaneous Income in Japan Under circular 35-2, retaining books makes a side business business income in principle. The exceptions are receipts that are 3 million yen or less in a normal year and under 10% of your main income, and losses that continue with no profit-seeking purpose. On 5 million yen the line is 500,000 yen; on 8 million yen it is 800,000 yen. Business income brings the 650,000 yen blue-form deduction and loss offsetting; miscellaneous income brings neither. The decision table and the paperwork, from National Tax Agency materials.
Tax Return Voids Furusato Nozei One-Stop Exception23 recent visitsNEW
Tax Return Voids Furusato Nozei One-Stop Exception The moment you file a tax return, not one of your one-stop exceptions survives. Enter every donation in the donation deduction and the items concerning residence tax on the second page and the relief is the same; miss it and a request for correction within five years still brings the money back. Sorted out from National Tax Agency and Ministry of Internal Affairs and Communications materials, down to reading the June residence tax decision notice.
Year-End Tax Adjustment Refund: When It Lands, and How Much114 recent visits
Year-End Tax Adjustment Refund: When It Lands, and How Much Monthly withholding is built on the assumption of a flat salary all year, and deductions only work at year-end. At a 10% rate, the 120,000 yen life insurance premium deduction returns about 12,000 yen, iDeCo about 28,000 yen, one more dependent relative about 39,000 yen, and the second year of the mortgage tax credit up to 210,000 yen. In 2026 the 1.04 million yen basic deduction is settled in December, adding about 28,000 yen at 5 million yen of annual income. Fewer dependents or larger bonuses mean additional withholding instead. Sorted out from National Tax Agency materials.
Setagaya Ward Business Loans & Subsidies 2026: From 0.1%15 recent visits
Setagaya Ward Business Loans & Subsidies 2026: From 0.1% Loan referral rates from 0.1%, the subsidies still open for applications, and the accounting and tax rules after you receive the money.
Employment Income Deduction 2026: Quick Table by Salary595 recent visits
Employment Income Deduction 2026: Quick Table by Salary A quick table of the employment income deduction for the 2026 tax year. The minimum guaranteed amount went from ¥650,000 to ¥740,000, and the step from ¥1.9 million to ¥2.2 million. The deduction and employment income from ¥1.5 million to ¥15 million a year, the ¥4,000 bands of Appended Table 5, the ¥1,950,000 cap, the ¥6,655,556 line where the ¥1,040,000 basic deduction falls to ¥670,000, and a guide to what comes back in the December year-end adjustment - set out from primary sources.
Employees' Pension: How Much? A Table by Income and Years32 recent visits
Employees' Pension: How Much? A Table by Income and Years Add the full Basic Pension of 847,300 yen to average standard remuneration x 5.481/1,000 x months of coverage. Five million yen a year for 40 years comes to 1,944,000 yen; 10 million yen for 20 years comes to the same. It stops growing above an annual income of about 10.4 million yen. Recipients average 151,142 yen a month (173,033 yen for men, 114,797 yen for women). Sorted out from Japan Pension Service and MHLW materials.
Quit Between January and April: Residents' Tax at Once27 recent visits
Quit Between January and April: Residents' Tax at Once Residents' tax on last year's income is paid in 12 instalments from June through May. Leaving between January and April means the balance is taken in one go from the final salary or retirement allowance (a legal duty); leaving between June and December leaves the choice between the lump sum and ordinary collection to you. At 5 million yen it runs about 20,000 yen a month, so leaving in January costs about 80,000 yen. And in June of the next year, residents' tax on the income of the year you left arrives by payment slip. Set out from municipal guidance and the Local Tax Act.
Hitori-Oyakata Rosai Premiums: A Deduction, Not an Expense23 recent visits
Hitori-Oyakata Rosai Premiums: A Deduction, Not an Expense The National Tax Agency states that special enrolment premiums are a social insurance premium deduction, not a necessary expense. Only the association dues are an expense. In the books they are owner's drawings; on the return they go in the social insurance premium deduction on Table 1 and as "rosai insurance (special enrolment)" in the breakdown on Table 2. The deduction works against income tax and resident tax but not National Health Insurance. Sorted out with the MHLW guide: how to choose a basic daily benefit amount between 3,500 and 25,000 yen, and why 10,000 yen a day means 8,000 yen of leave compensation.
Shinjuku Ward Business Loans & Subsidies 2026: 14 Programs21 recent visits
Shinjuku Ward Business Loans & Subsidies 2026: 14 Programs Startup financing at 0.2% self-pay interest. Environmental, IT, and work-life-balance loans also get fully subsidized guarantee fees. Covers the tax treatment after you receive the money.
EV Subsidy Payout: 3-4 Months, Then Two Weeks65 recent visits
EV Subsidy Payout: 3-4 Months, Then Two Weeks The scheduled transfer date is written on your notice of grant decision. Tokyo takes three to five months from receipt of the application, Aichi about 3.5 months, Nagoya City two to four. Sell inside the four-year restricted-disposal period and a ¥850,000 subsidy costs ¥318,750 back, or the whole ¥850,000 if you never asked. The national scheme does not treat moving house as a disposal; Tokyo treats a move out of the metropolis as one.
Employment Insurance: Who Is Covered at 20 Hours a Week35 recent visits
Employment Insurance: Who Is Covered at 20 Hours a Week Permanent staff and part-timers on 20 hours a week or more are covered; people under 20 hours, daytime students, directors and sole proprietors are outside it as a rule. People aged 65 or over have been covered since 2017, and someone holding two jobs can be covered on application. The premium is 0.5% of monthly pay, and it is the gateway to unemployment benefits, the childcare leave benefit, the family care leave benefit and the education and training benefit. If you were never enrolled you can go back two years, and further with payslips. Sorted out from MHLW and Hello Work materials.
Chiyoda Ward Business Subsidies 2026: Start-up Loan at 0.4%23 recent visits
Chiyoda Ward Business Subsidies 2026: Start-up Loan at 0.4% Interest subsidies that change by residency, a ¥100,000 disaster stockpile grant, ¥200,000 sales-channel and IP support, and the taxes due after you receive the money.
Full Take-Home Childcare Leave Lasts Only 28 Days26 recent visits
Full Take-Home Childcare Leave Lasts Only 28 Days Take 14 days or more within the covered period, with your spouse also taking 14 days or more (exceptions cover postpartum leave, a spouse outside employment insurance, and single parents), and the first 28 days carry a 13% top-up for 80%. Tax-free and with premiums waived, that is about 100% of take-home pay. Day 29 brings 67%, day 181 brings 50%. On a 300,000 yen salary that is 224,000 yen for 28 days, then 201,000 yen for 30 days. How to fit the father's 28 days into the eight weeks after birth, from MHLW materials.
Childcare Shorter-Hours Benefit: How Much Per Month?21 recent visits
Childcare Shorter-Hours Benefit: How Much Per Month? Work shorter hours for a child under two and your wage falls, and 10% of that wage is paid every month, tax-free. The rate tapers above 90% of your former wage so that the total never exceeds it. Monthly pay of 300,000 yen falling to 240,000 yen means 24,000 yen, and because social insurance, income tax and resident tax all fall too, the gap in take-home pay is only a little over 20,000 yen a month. There is also a special rule that keeps your pension intact until the child turns three. Set out from Ministry of Health, Labour and Welfare materials.
Crypto Tax at 20.315%: Why It Starts on 1 January 202828 recent visits
Crypto Tax at 20.315%: Why It Starts on 1 January 2028 Article 38-2 of the Act on Special Measures Concerning Taxation was already enacted on 31 March 2026. The only thing still open is which day in 2027 the financial law takes effect, so the year the tax changes is fixed at 2028. Overseas exchanges, decentralised exchanges and person-to-person sales stay under aggregate taxation. From 2028 the income becomes capital gains rather than miscellaneous income, but with no ¥500,000 deduction, no halving and no offsetting. Losses from 2027 and earlier cannot be carried forward.
Japan CEV Subsidy Cut 2027: Super-ONE, bZ4X ¥1.3M to ¥780K131 recent visits
Japan CEV Subsidy Cut 2027: Super-ONE, bZ4X ¥1.3M to ¥780K Japan's CEV subsidy drops to 60–80% for cars registered from 1 January 2027. The EV cap falls from ¥1.25 million to ¥750,000, and the kei EV cap from ¥550,000 to ¥440,000. The Super-ONE and bZ4X go from ¥1.3 million to ¥780,000, and the Sakura from ¥580,000 to ¥458,000. The registration date on the shaken-sho decides, and the current budget is expected to run out between early and late December. Covers the December registration pitfall and the steps to get this year's amount.
Singapore vs Japan Taxes: ¥10M Salary Taxed ¥1.46M vs ¥270K26 recent visits
Singapore vs Japan Taxes: ¥10M Salary Taxed ¥1.46M vs ¥270K Income tax is ¥1.46 million in Japan and ¥270,000 in Singapore. Take-home pay still ends at ¥7.27 million and ¥7.73 million because citizens and PRs put 20% of wages into CPF. The gap opens at ¥30 million and for expatriates without CPF. Personal income tax is only 13% of revenue, there is no inheritance tax, foreigners pay 60% on home purchases, and Japan's ten-year inheritance tax rule remains after moving.
The 5 Types of Social Insurance: Which Ones Do You Join?39 recent visits
The 5 Types of Social Insurance: Which Ones Do You Join? Health insurance and the Employees' Pension are split evenly with the employer, long-term care insurance starts at 40, employment insurance needs 20 hours a week, and workers' accident compensation insurance covers everyone at the employer's expense. Part-timers join at 20 hours a week with 51 or more employees, a threshold that falls to 36 in October 2027 and disappears in October 2035. Sole proprietors have National Health Insurance and the National Pension, with no sickness allowance. Just after leaving a job there are three choices. Sorted out from MHLW and Japan Pension Service materials.
Left a Job Midyear and Still Jobless: Claim Your Tax Refund32 recent visits
Left a Job Midyear and Still Jobless: Claim Your Tax Refund Monthly withholding is priced on the assumption of twelve months of work. Leave partway through and too much is taken, and with no year-end adjustment you claim it back on a tax return. On 300,000 yen a month that is about 19,000 yen for a March departure, 38,000 yen for June and 30,000 yen for September. National Pension and National Health Insurance premiums paid after leaving push it higher. From January of the following year, by e-Tax, with one withholding statement. Sorted out from National Tax Agency materials.
Nagoya Eco Appliance Campaign 2026: Up to ¥20,000 Off19 recent visits
Nagoya Eco Appliance Campaign 2026: Up to ¥20,000 Off Air conditioners get ¥10,000, ¥15,000 or ¥20,000 off by capacity; refrigerators ¥8,000, ¥15,000 or ¥20,000 by volume, discounted in store. Buy at a registered shop in the city (about 300 shops) by 22 December and have it installed by 15 January 2027. It must replace an appliance you currently have installed; adding a new unit and online purchases don't count. Of the ¥606 million budget, ¥223.63 million remains.
Overtime Pay: The 25%, 35% and 50% Premium Rates42 recent visits
Overtime Pay: The 25%, 35% and 50% Premium Rates The hourly wage is the monthly salary divided by the annual scheduled hours divided by 12. Only seven allowances may be excluded - family, commuting, separation, children's education, housing, extraordinary payments and bonuses - and a flat housing allowance goes in. The overtime premium does not stack on a statutory day off, which stops at 35%. A fixed overtime allowance needs three things: a clear split, payment of the excess, and an amount at or above the statutory figure. Late-night premiums and paid leave apply even to supervisory employees. Sorted out from MHLW and Labor Bureau materials.
2026 Dependent Deduction Form: 620,000 Yen From December352 recent visits
2026 Dependent Deduction Form: 620,000 Yen From December The National Tax Agency itself warns that the notes on the back of the form may still be in their pre-reform form. A spouse earning 1.3 million yen from a part-time job, or a university student earning 1.9 million yen, comes into scope in December. Write "1 December 2026, tax reform" in the date and reason box and file again. With two jobs you file with one employer only, and no filing means the otsu column.
Furusato Choice Leak: 4.45M Records, Receipts and One-Stop31 recent visits
Furusato Choice Leak: 4.45M Records, Receipts and One-Stop Names, addresses, phone numbers, emails, hashed passwords and estimated deductions leaked, and the site is down. Receipts and one-stop applications are handled by the municipality you gave to. Change reused passwords, beware fake messages, and count the cap and 5-municipality limit across all sites.
The ¥1,300,000 Wall Counts Gross Pay, Not Take-Home54 recent visits
The ¥1,300,000 Wall Counts Gross Pay, Not Take-Home The ¥1,300,000 covers all regular income, taxable or not, including pensions, unemployment benefit and sickness allowance. From April 2026 certification runs on the wage in your notice of employment conditions, with pay for overtime excluded as occasional income. The ¥1,060,000 uses a different yardstick - scheduled wages - and its wage requirement is due to go in October 2026.
Osaka City Childcare Coupon: ¥100,000 a Year for Ages 0–275 recent visits
Osaka City Childcare Coupon: ¥100,000 a Year for Ages 0–2 For children aged 0 to 2 who use no licensed daycare centre, certified centre for early childhood education and care, or company-led daycare. In fiscal 2026, ¥50,000 is distributed from late November or later through the Osaka City Child-rearing Support App. It can be used for support services such as temporary childcare and postnatal care, and for catalogue items such as nappies, formula milk and babysitters. No income limit is mentioned. The application method and expiry date will be announced later.
Kenmin Kyosai in Year-End Adjustment: Where to Write It2,806 recent visits
Kenmin Kyosai in Year-End Adjustment: Where to Write It Just copy the bold-framed amounts on the certificate. How to fill in the name, type (定期生命共済), period (1年) and new/old (新), why the General box adds nothing if private life insurance already fills it, and why injury and fire plans are excluded while the earthquake rider counts for the earthquake insurance premium deduction.
Continued Employment Benefit: 15% Cut to 10% from Age 6028 recent visits
Continued Employment Benefit: 15% Cut to 10% from Age 60 A wage at 64% or less of the wage at 60 now gives 10% (it was 15% at 61% or less), tapering between 64% and 75%. Fall from 400,000 yen to 240,000 yen a month and the benefit is 24,000 yen, 12,000 yen a month less than under the old rules. Payment ceiling 397,369 yen, minimum 2,562 yen, five years of coverage, claims filed every two months through the employer. The numbers to look at when negotiating re-employment terms, from MHLW materials.
Minato Ward Business Subsidies 2026: ¥2,500,000 for Startups33 recent visits
Minato Ward Business Subsidies 2026: ¥2,500,000 for Startups Startup support up to ¥2,500,000 (rent included), hiring support up to ¥1,250,000, and a ¥1,000,000 national subsidy top-up. Includes the tax treatment.
Fukuoka City Family Moving Grant 2026: Up to ¥1.2M21 recent visits
Fukuoka City Family Moving Grant 2026: Up to ¥1.2M For child-rearing households that moved from one Fukuoka City address to another on or after 1 April 2026. Home purchase: ¥200,000 a year for up to 5 years; rent: ¥100,000 a year for up to 5 years; moving costs: half, capped at ¥150,000 (¥200,000 with two or more children). Moving from another district into one of the 22 "designated school districts" with many classes gets moving costs only. Apply within one year of moving; applications close 28 February 2027, first-come, first-served.
Japan Tax-Free Abuse: 56 of 57 Big Buyers Had No Goods44 recent visits
Japan Tax-Free Abuse: 56 of 57 Big Buyers Had No Goods In FY2022, 374 people bought over ¥100 million tax-free in Japan. Customs checked 57; 56 no longer had the goods, and nearly all left without paying the tax — about ¥1.85 billion in arrears. Government data: 690 such buyers and ¥233.2 billion over two years. From 1 November, tax is paid first and refunded at departure.
Party Subsidies 2026: ¥31.5bn, ¥250 per Person, 11 Parties64 recent visits
Party Subsidies 2026: ¥31.5bn, ¥250 per Person, 11 Parties Japan's 2026 political party subsidies are population × ¥250, about ¥31.5 billion. Out of ¥250 per person, the LDP gets ¥121.8 and the CDP ¥24.7. In 2025, spending of ¥35.77 billion exceeded the ¥31.54 billion granted, and fund balances stood at ¥20.4 billion. Stopping payments for indicted members is not yet law.
Japan Subsidy Deadlines in November 2026: Nov 6, 12 and 1642 recent visits
Japan Subsidy Deadlines in November 2026: Nov 6, 12 and 16 Business Succession and M&A Subsidy round 16 closes Nov 6 at 5pm; Growth Acceleration Subsidy round 3 closes Nov 12 at 3pm and needs a published "¥10 billion declaration". The wage improvement grant closes in six prefectures during November, and home energy-saving reservations end Nov 16.
Bonus Take-Home in 2026: ¥500,000 Leaves ¥400,42026 recent visits
Bonus Take-Home in 2026: ¥500,000 Leaves ¥400,420 Income tax on a bonus comes from the "rate table": the row is picked by last month's salary after social insurance premiums, the column by the number of dependents. The size of the bonus does not enter into it. The share deducted runs from 16.4% to 26.9%. Employees' pension stops at ¥1,500,000 per payment, health insurance at ¥5,730,000 a fiscal year. A bonus paid in December 2026 is withheld on the old table and settled in the same month's year-end adjustment.
Child Allowance in Japan: How Much and When It Is Paid62 recent visits
Child Allowance in Japan: How Much and When It Is Paid ¥15,000 a month for a child under 3, ¥10,000 from age 3 through high-school age, ¥30,000 a month for the third child onwards. There is no income cap, and the money arrives six times a year in even-numbered months, two months at a time. If you have not filed the confirmation that counts an older child up to the end of the fiscal year in which they turn 22, ¥40,000 a month becomes ¥20,000. Miss the 15 days after a birth or a move and that month never comes back.
Childcare Leave Benefit: ¥201,000 on ¥300,000 a Month30 recent visits
Childcare Leave Benefit: ¥201,000 on ¥300,000 a Month The formula is the daily wage base at the start of leave times the days covered times 67% (50% from day 181). Bonuses are out, and the daily wage base stops at ¥16,540. Above ¥496,200 a month the benefit sticks at ¥332,454. Only the first 28 days reach 80% with the 13% top-up. Wages from the employer cut the benefit above 13%, and at 80% the top-up goes too. The first claim is due four months after leave begins.
Flu Shot Subsidies 2026 in Japan's 20 Designated Cities65 recent visits
Flu Shot Subsidies 2026 in Japan's 20 Designated Cities We checked the FY2026 out-of-pocket costs, periods and treatment of tax-exempt households in all 20 designated cities on their official pages. Tax-exempt households are free in 16 cities, ¥900 in Chiba and Okayama, and not covered in Niigata and Kyoto. Eight cities started in September, and Yokohama ends on 31 December. Routine COVID-19 vaccination costs ¥5,000 to ¥11,800.
Foreign Worker Hiring Grant Cut to ¥250,000 from Oct 202651 recent visits
Foreign Worker Hiring Grant Cut to ¥250,000 from Oct 2026 The Human Resources Securing Support Grant (Foreign Worker Work Environment Improvement Course) pays ¥200,000 for plans submitted on or after 1 October 2026 (¥250,000 with home-leave holidays). Plans submitted by 30 September stay on the old rules. Payment comes 1 year 8 months after the plan is submitted. Dormitories and Japanese-language training are covered by prefectural subsidies, such as Tottori Prefecture's (up to ¥1.5 million).
Workers' Accident 80% or Sickness Allowance Two Thirds16 recent visits
Workers' Accident 80% or Sickness Allowance Two Thirds An injury or illness from work or commuting is covered by workers' accident insurance at 60% plus a 20% special allowance, tax free and with no time limit. A private illness brings the injury and sickness allowance at two thirds for a cumulative year and six months, also tax free. You cannot take both: workers' accident insurance comes first, and only a shortfall is topped up. For the three waiting days a work accident means the company pays 60% of the average wage. On a monthly salary of 300,000 yen the difference is over 30,000 yen a month.
Is Dried Sweet Potato Farming or Manufacturing in Japan?17 recent visits
Is Dried Sweet Potato Farming or Manufacturing in Japan? Processing your own harvest stays agriculture — until a workshop and dedicated workers appear. A 2025 Japanese ruling on the 10-point deemed-input-ratio gap.
Fukuoka City Aircon & Fridge Subsidy 2026: ¥30,000, 88% Used27 recent visits
Fukuoka City Aircon & Fridge Subsidy 2026: ¥30,000, 88% Used One third of the purchase price (installation included), up to ¥30,000 per household for air conditioners and for refrigerators each. Covers replacements bought at shops in Fukuoka City on or after 18 June with an energy-saving standard achievement rate of 100% or more; a Home Appliance Recycling Ticket is required. As of 19 October, applications had reached 88.2% of the ¥405 million budget. Payment comes about three months after applying.
April-June Overtime Raises Your Premiums for a Full Year24 recent visits
April-June Overtime Raises Your Premiums for a Full Year The annual determination sets your grade from the average pay paid in April, May and June, and uses it from the September premium (October's pay packet) through the following August. On 300,000 yen a month plus 50,000 yen of overtime you land on the 360,000 yen grade, 8,514 yen more each month. Overtime alone is out of scope for an interim revision; a change in fixed wages is the doorway. A higher grade adds 3,946 yen a year to your old-age employees' pension for life and raises the daily rate of the sickness allowance. Sorted out from the Japan Pension Service's own wording, down to the annual average exception and the fact that timing is the only lever you have.
Standard Monthly Remuneration: Find Your Grade in 32 Steps58 recent visits
Standard Monthly Remuneration: Find Your Grade in 32 Steps The full table from grade 1 at 88,000 yen to grade 32 at 650,000 yen, with the employee's share of health, long-term care and pension premiums under the Japan Health Insurance Association's Tokyo rates for fiscal 2026. How to work your grade back out of the health insurance premium on your payslip, plus Nenkin Net and the notice of standard monthly remuneration. The four points at which the grade changes, the child-rearing period special measure after returning from childcare leave, and why commuting allowance and overtime pay count as remuneration, all from Japan Pension Service materials.
Kerosene Subsidy 2026: Automatic Cut, Cash Only If You Apply193 recent visits
Kerosene Subsidy 2026: Automatic Cut, Cash Only If You Apply Kerosene costs ¥2,563 per 18 litres nationally, ¥340 more than last year. The national subsidy (¥36.7 per litre from 12 November) and the imported kerosene subsidy added on 16 October go to wholesalers, so no procedure is needed. The only money paid directly to households is municipal welfare kerosene: Chitose pays ¥10,000 per household and Tomakomai ¥14,000 (both until 26 February). Ebetsu closed applications on 6 November. Also covers last winter's examples from Asahikawa, Aomori and Akita.
Fake Japan Tax Agency Emails: How to Spot Them (Oct 2026)232 recent visits
Fake Japan Tax Agency Emails: How to Spot Them (Oct 2026) Japan's National Tax Agency never sends emails stating refund amounts or asking you to download an app. A refund amount, an app, an attachment or a URL in the body means the email is fake. Subject lines seen in September–October 2026, how genuine tax office contact arrives, and what to do right away if you entered your ID or card number.
Food Tax 1% vs Komeito ¥80k vs DPFP ¥50k: Who Gets More?26 recent visits
Food Tax 1% vs Komeito ¥80k vs DPFP ¥50k: Who Gets More? Applying the government plan (tax cut ¥36,000 per person a year plus a ¥30,000 average payment), the Komeito plan (¥80,000 per person over two years) and the DPFP plan (¥50,000 a year per worker) to four households: a dual-income couple with two children on ¥3.75 million gets ¥408,000, ¥320,000 and ¥200,000; a pensioner couple ¥144,000, ¥160,000 and ¥0. The dividing lines are whether you work and whether your income is above the payment's line.
Social Insurance Premiums by Salary and Income: Fiscal 2026149 recent visits
Social Insurance Premiums by Salary and Income: Fiscal 2026 Health insurance 4.925%, long-term care 0.81%, the child and childcare support levy 0.115%, employees' pension 9.15%, employment insurance 0.5%. The employee's share and the employer's share on monthly salaries from 200,000 to 650,000 yen, annual amounts on incomes from 3 million to 12 million yen, the gap between Niigata at 9.21% and Saga at 10.55%, and the 650,000 yen employees' pension cap that starts rising in September 2027 - set out from Japan Health Insurance Association and Japan Pension Service materials.
Shibuya Ward Business Subsidies 2026: ¥2.5M to Open a Shop32 recent visits
Shibuya Ward Business Subsidies 2026: ¥2.5M to Open a Shop A 4/5 store-opening subsidy, a startup loan capped at 0.1% interest. Application conditions and the tax treatment after you receive the money.
Family Care Leave Benefit in Japan: 67% and 93 Days33 recent visits
Family Care Leave Benefit in Japan: 67% and 93 Days On 300,000 yen a month you receive about 200,000 yen for 30 days, with a cap of 366,222 yen. Unlike childcare leave, social insurance premiums are not waived during family care leave, so more than 40,000 yen a month keeps coming out. The 93 days are counted in calendar days and can be split up to three times, the claim is filed through your employer within two months of the end of the leave, and from April 2025 family care days off are open to staff with less than six months of service. Amounts sorted out from Hello Work materials.
Dependent Status Removed Retroactively: the 70% Repayment168 recent visits
Dependent Status Removed Retroactively: the 70% Repayment When the recheck finds you went over 1.3 million yen, the removal date is the day your income went over. You repay 70% of the total medical costs to the health insurance provider, enrol in National Health Insurance retroactively, and claim a medical expense reimbursement within two years to get it back. What is left is the backdated National Health Insurance premiums and National Pension contributions, 200,000 to 350,000 yen a year. The trap is the asymmetry: the repayment demand runs five to ten years, the claim against National Health Insurance only two. Sorted out from the guidance issued by insurers and municipalities.
Doctors' Enterprise Tax: Insured Treatment Is Exempt14 recent visits
Doctors' Enterprise Tax: Insured Treatment Is Exempt Social insurance treatment has its income and its expenses both left out of the calculation (Local Tax Act, Art. 72-49-12). So even when the estimated-expense rule shrinks income for income tax purposes by ¥3.7 million, the individual enterprise tax stays at ¥55,000. The only expenses you can move are the ones on the self-pay side. The article also sets out, in a table, the twist by which workers' compensation, auto liability, pollution compensation and normal childbirth are taxable for enterprise tax yet exempt for consumption tax.
Japan's New Benefit: ¥30,000 Average for 20 Million Workers65 recent visits
Japan's New Benefit: ¥30,000 Average for 20 Million Workers We read the plan shown to parties on 17 October and the bill debated from 20 October. Decided: the name, start date, annual payment, shape of the requirements and the ¥600 billion two-year envelope. Reference: 20 million people, ¥30,000 average, ¥3.75 million cap. Blank: the floor (¥530k, ¥740k or ¥1.06m), the staircase amounts and funding from FY2029. Tax cut ¥36,000 plus payment ¥30,000 is about ¥66,000, nearly the ¥69,000 per-person gap at ¥3.75 million.
How to Read a Japanese Payslip: the 7 Deductions39 recent visits
How to Read a Japanese Payslip: the 7 Deductions A payslip on 300,000 yen a month (Tokyo, FY2026) taken apart line by line. Health insurance 4.925%, long-term care 0.81%, the child and childcare support levy 0.115% and employees' pension 9.15% apply to the standard monthly remuneration, while employment insurance 0.5% applies to gross pay. Income tax is an advance payment settled in December, and resident tax switches in June on last year's income. Why October falls comes down to April to June overtime. The employer's share is shown too.
Chuo Ward Business Subsidies & Loans 2026: Real Rate 0.05%24 recent visits
Chuo Ward Business Subsidies & Loans 2026: Real Rate 0.05% Interest as low as 0.05%, a mutual-aid premium subsidy, and up to ¥300,000 for exhibitions. Plus the bookkeeping and tax treatment once you receive the money.
Social Insurance at Two Jobs: Who Files, and What It Costs39 recent visits
Social Insurance at Two Jobs: Who Files, and What It Costs Only people who meet the requirements at both companies (a full-time employee, or 20 hours a week at an employer with more than 50 employees) are affected. You file the notification yourself within 10 days. Premiums are set on a combined standard monthly remuneration and apportioned by the ratio of pay, so the main job barely changes, while a side job of 100,000 yen loses about 15,000 yen. Ten years of that adds about 66,000 yen a year to your pension. Sorted out from the Japan Pension Service's worked example.
Survivors' Pension: Five Years Only From April 202840 recent visits
Survivors' Pension: Five Years Only From April 2028 A spouse under 60 with no children moves to a five-year fixed-term benefit. But the scope starts with wives under 40 in fiscal 2028 and widens in stages, the amount over the five years is about 1.3 times, the income test is abolished and husbands are covered. People on low incomes or with a disability continue up to 65. Nothing changes for current recipients or for anyone aged 60 or over. Sorted out from the Japan Pension Service's current rules and Ministry of Health, Labour and Welfare materials.
Working on a Disability Pension: How Much You Can Earn25 recent visits
Working on a Disability Pension: How Much You Can Earn Neither the Disability Employees' Pension nor a Disability Basic Pension whose first medical visit fell while you were in the National Pension has any income-based suspension. Only the before-20 case is halved above last year's income of ¥3,761,000 and stopped in full above ¥4,794,000. The MHLW guidelines state plainly that "the fact of being engaged in work shall not be taken, in itself, as showing that the ability to carry out daily life has improved".
Free Childbirth in Japan: When It Starts and What Is Covered134 recent visits
Free Childbirth in Japan: When It Starts and What Is Covered From the text of the amended Health Insurance Act (passed May 2026) and the 16 October Medical Insurance Subcommittee materials: a "delivery benefit" at a nationwide base rate paid directly to facilities, a flat "childbirth lump sum" to every mother, private rooms out of pocket with disclosure, caesareans still insured treatment. Average childbirth cost was ¥520,000 in fiscal 2024 (Tokyo ¥648,000, Kumamoto ¥404,000) and over 60% exceed ¥500,000. Facilities that opt out keep the current lump sum for the time being. The Nikkei's "second half of fiscal 2027" and "increase from ¥500,000" are press reports only.
Temporarily Over 1.3 Million Yen: Employer's Certification609 recent visits
Temporarily Over 1.3 Million Yen: Employer's Certification A temporary spike past 1.3 million yen from overtime still leaves you a dependent for health insurance if your employer certifies it, up to two consecutive times. A base pay rise or permanent overtime does not qualify. From October 2026 the 1.06 million yen wage requirement is gone, so 20 hours a week at an employer with more than 50 employees means social insurance before dependency is even considered. Sorted out from Ministry of Health, Labour and Welfare materials.
Commuting Allowance Tax-Free Limit Rises in April 202667 recent visits
Commuting Allowance Tax-Free Limit Rises in April 2026 All that changed are the four bands above 65 km (up to 66,400 yen a month) and the 5,000 yen monthly add-on for parking. Under 55 km is unchanged. Commute 70 km one way with the employer covering actual costs and the 7,000 yen a month once taxed becomes tax-free, worth 10,000 to 20,000 yen a year in income tax and resident tax. Before and after, compared with the figures in the NTA Q&A.
Japan's DOGE: Which Tax Breaks and Subsidies Will Go72 recent visits
Japan's DOGE: Which Tax Breaks and Subsidies Will Go We read the documents of the 9 October third meeting of Japan's DOGE council and list every scheme named (the marriage and child-rearing gift exemption, the SME 15% rate, the wage-increase credit, the CEV subsidy, the telework subsidy, the regional birth-rate grant and the 8 Autumn Review items) with the date each decision comes. Finance Minister Katayama: "not at all sufficient", "shift up a gear". Against a reported ¥5 trillion revenue loss, ministries offered ¥17 billion in subsidy cuts.
Who Gets an Eligibility Certificate After August 202694 recent visits
Who Gets an Eligibility Certificate After August 2026 Certificates go to people with no My Number Card and to people who have not registered it for health insurance use; on the Latter-Stage Elderly Medical Care System, to everyone aged 85 or over and to those who do not use the card regularly. Registered holders receive only a Notice of Insurance Eligibility Information, which does not let you see a doctor on its own. National Health Insurance and the Latter-Stage Elderly system expire on 31 July 2027 and renew automatically. Apply if you need assistance or have lost your card. If nothing arrives, check your registration, then your address, then your insurer.
Expense Ratios by Industry: Japan Sole Proprietor Averages57 recent visits
Expense Ratios by Industry: Japan Sole Proprietor Averages From the Statistics Bureau's 2025 Survey of Unincorporated Enterprises (2024 results, about 40,000 businesses): sales, cost of sales, wages, operating expenses and operating margins by major and medium industry group. The 15.6% overall margin includes the owner's income and family-employee pay. Companies' 3.7% margin differs because directors' pay is an expense. Tax law has no industry expense ratio; the only exceptions are the ¥690,000 homeworker deduction and doctors' insured income. How to read your distance from the average, and uses for simplified consumption tax and loans.
Japan Social Insurance Caps: Take-Home on ¥15M to ¥30M42 recent visits
Japan Social Insurance Caps: Take-Home on ¥15M to ¥30M Using fiscal 2026 Japan Health Insurance Association rates, we calculate the employee's premiums, income tax, residence tax and take-home on ¥5 million to ¥30 million. Pension premiums are flat from ¥10 million and health premiums from ¥20 million, so even at ¥30 million premiums stop at about ¥1.84 million a year. From September 2027 the pension cap rises in three steps to ¥750,000, adding ¥109,800 a year. Four months of bonus on the same salary means ¥480,000 more in premiums.
Quit Voluntarily? Unemployment Benefit Waits Just 1 Month22 recent visits
Quit Voluntarily? Unemployment Benefit Waits Just 1 Month The benefit restriction period went from two months to one. Take an eligible education and training course within one year before leaving, or after leaving, and it is lifted, leaving only the 7-day waiting period. A third or later time within five years is three months. The flow from leaving day to eligibility determination, waiting period, benefit restriction period, certification day and payment, set out in days, plus how to find a course.
Working on Public Assistance: What You Actually Keep53 recent visits
Working on Public Assistance: What You Actually Keep The assistance payment is the minimum cost of living minus your assessed income. Wages carry a basic deduction of ¥5,840 to ¥22,760 a month, so what you keep is "minimum cost of living plus basic deduction". For a single person in Tokyo's 23 wards, assistance ends in the high ¥180,000s a month, around ¥2.2 million a year. On the way out, the Employment Self-Reliance Benefit pays up to ¥100,000 for a single person. Fail to report income and up to 40% can be added to what you repay.
Pension Cut While Working: The New 650,000 Yen Line in 202654 recent visits
Pension Cut While Working: The New 650,000 Yen Line in 2026 From April 2026 the suspension adjustment threshold moves from 510,000 to 650,000 yen. With a 100,000 yen monthly pension, salary plus bonus averaged per month is free up to 550,000 yen. Half of the excess is suspended, only the Old-Age Employees' Pension is cut, and the Old-Age Basic Pension is untouched.
Welfare Back Pay: Claim by 31 July 2027 After Court Ruling37 recent visits
Welfare Back Pay: Claim by 31 July 2027 After Court Ruling The state is paying the 0.8 to 2.4% difference on livelihood assistance for August 2013 to September 2018. Current recipients need not apply, but households whose assistance ended, or who moved in partway, must have the household head at the time file with the welfare office of the time. Guide amounts: about ¥105,000 for a single person in their 60s in a large city, about ¥204,000 for a couple with a child. Documents: claim form, ID, family register for all members, bank details. Nothing for the deceased. Not counted as income, not taxed. Consultation: 0120-179-445.
Hokkaido Domin Points ¥5,500: Apply by 16 November 202650 recent visits
Hokkaido Domin Points ¥5,500: Apply by 16 November 2026 Every household head registered in Hokkaido as of 1 May 2026 (about 2.82 million households) is eligible. App plus My Number Card gives ¥5,500 in points; returning the postcard gives a ¥5,000 JCB gift card with no expiry. Points expire 15 December, cannot be used for tobacco, taxes, utilities or medical co-payments, and can be transferred to family in 1-point units. Postcard resend requests closed 9 October. Monbetsu, Shibetsu and Moseushi run separate municipal schemes until 31 December.
Pregnancy Support Benefit Covers Miscarriage, Abortion Too45 recent visits
Pregnancy Support Benefit Covers Miscarriage, Abortion Too The Children and Families Agency's Q&A for municipalities states that induced abortion is covered once a fetal heartbeat has been confirmed. Even before filing the pregnancy notification, a doctor's certificate lets you claim both the ¥50,000 first payment and the ¥50,000-per-fetus second payment. The deadline is two years from the heartbeat date (or the date of the loss). Tax-free, exempt from seizure, no income limit. Not eligible if the heartbeat was unconfirmed when an oral abortion pill was taken. From 12 weeks, the ¥488,000 childbirth allowance also applies.
What Changes in 2027: Pay, Kids NISA, Food Tax, Pensions50 recent visits
What Changes in 2027: Pay, Kids NISA, Food Tax, Pensions What is decided (the revised withholding tax table, Kids NISA, the higher iDeCo cap, the 750,000 yen blue return, tobacco tax, an 18,290 yen National Pension premium, finer high-cost medical expense brackets, a 680,000 yen employees' pension ceiling), what is awaiting legislation (1% on food, the worker burden-relief benefit) and what is undecided (the pension revision), sorted out with what to act on first in each situation. It also flags the 2028 basic deduction cliff and the fixed-term survivors' pension.
Pay a Child's National Pension, Deduct the Full Amount464 recent visits
Pay a Child's National Pension, Deduct the Full Amount Premiums you pay for a family member sharing living expenses are deductible in full as your own social insurance premium deduction. A parent in the 20 percent bracket saves about 64,500 yen on 215,040 yen of National Pension, while a child with little income gets no benefit. Covers back payment, advance payment and the year-end adjustment forms.
Public Employee Side Work: ¥10m Rent, 50 kW Solar From 202621 recent visits
Public Employee Side Work: ¥10m Rent, 50 kW Solar From 2026 Rental income now needs approval at ¥10,000,000 a year, and solar power at 50 kW. Five houses, ten rooms, ten land contracts and ten parking spaces are unchanged. Selling handmade goods or running a class can be approved once you file the notification of commencement of business. Including the mismatch between the personnel side's ¥200,000 of income and the tax side's ¥200,000 of net profit, sorted out from National Personnel Authority and Ministry of Internal Affairs and Communications materials.
Filing Just Before a Japanese Tax Audit Is Not Voluntary16 recent visits
Filing Just Before a Japanese Tax Audit Is Not Voluntary A last-minute filing of five unfiled years received no penalty reduction. The desk investigation had been running for three years. Only filing before the notice guarantees the 5% tier.
Tokyo Hearing Aid Subsidy 2026: All 23 Wards Compared30 recent visits
Tokyo Hearing Aid Subsidy 2026: All 23 Wards Compared All 23 Tokyo wards subsidize hearing aids for residents 65+ (60+ in Chiyoda and Minato). Ceilings run from ¥144,900 (Chiyoda, Minato, Taito, Katsushika) to ¥20,000 (Edogawa). In April 2026 Sumida, Meguro and Ota raised their amounts, with Ota now covering taxable households too. 16 wards have no income limit. Eligibility targets moderate hearing loss (roughly 40-70 dB) that falls short of a disability certificate, and a hearing-aid consulting physician's documents can also unlock the medical expense deduction.
Pension Support Benefit 2026: Who Gets 5,620 Yen a Month39 recent visits
Pension Support Benefit 2026: Who Gets 5,620 Yen a Month Aged 65 or over, every household member exempt from resident tax, and previous-year pension plus income of 826,500 yen or less. The 5,620 yen standard amount is prorated by months of contributions, with exempted periods added on. The claim form arriving in September must be returned, and late claims start only from the following month.
Wait for the 1% Food Tax? Only Rice and Frozen Food Pay Off32 recent visits
Wait for the 1% Food Tax? Only Rice and Frozen Food Pay Off With the same pre-tax price, the tax-inclusive price becomes 101/108, ¥649 less per ¥10,000. But food prices are up 3.1% on a year earlier, so six months of waiting shrinks the gain to about ¥500. Items rising 6.9% or more cost more if you wait. Alcohol, hon-mirin, pet food, medicinal energy drinks and catalogue gifts stay at 10%. Year-end gifts and New Year dishes bought in December stay at 8%, and hometown tax donations are unaffected by the rate - the 2026 allowance ends on 31 December.
Child Rearing Allowance Limits: ¥1.9m Full, ¥3.85m Cut-off95 recent visits
Child Rearing Allowance Limits: ¥1.9m Full, ¥3.85m Cut-off From the April 2026 payment the full amount is ¥48,050 a month, plus ¥11,350 for each child from the second onwards. The limits are set on income, and the annual pay figures are converted guides. You cannot deduct the single-parent deduction yourself, 80% of child support counts as income, and a parent you live with can stop the whole payment - the three traps, with worked examples.
Does Inheritance Tax Wipe Out Wealth in Three Generations?26 recent visits
Does Inheritance Tax Wipe Out Wealth in Three Generations? We estimated inheritance tax for a family of a spouse and two children through three inheritances (father, mother, child) using the National Tax Agency's rate table, from ¥100 million to ¥1 billion. With ¥100 million, three inheritances cost ¥3.95 million; with ¥1 billion, ¥484.77 million. We trace the saying back to the era of a 75% top rate, show how the 40% cut to the basic exemption in 2015 widened the tax to 10.4% of deaths (20% in Tokyo), and explain what ordinary families should decide first, "who takes over the house" and "cash to pay the tax," plus four reliefs.
Japan's 1% Food Tax: Check Receipts and Spot Price Hikes46 recent visits
Japan's 1% Food Tax: Check Receipts and Spot Price Hikes Only two lines matter: the pre-tax subtotal for 1% items and the tax. If the tax is 1% of the subtotal, it is calculated correctly. If the tax-inclusive price is the same as in March, the base price rose about 6.9%. From February to May 2027 tags may mix 8% and 1% tax-inclusive prices, but pre-tax-only tags are not allowed. Price rises are the shop's choice; report concerns to the Consumer Affairs Agency or call 188.
Part-time farmer tax return: do farm losses cut salary tax?32 recent visits
Part-time farmer tax return: do farm losses cut salary tax? Farm income over 200,000 yen must be filed. A loss can be offset against salary for an income tax refund, but with no books and revenue of 3 million yen or less it becomes miscellaneous income and cannot be offset. Own consumption, the harvest basis and the JA exception under the invoice system, sorted out using the NTA guides for the agricultural income forms.
Ordered in March, Delivered in April: 8% or 1% Tax?93 recent visits
Ordered in March, Delivered in April: 8% or 1% Tax? The rate goes by the day you receive the goods, not the order date. The only exceptions are subscriptions contracted before 1 January 2027 and prepaid by March, and mail orders placed by March at prices shown before 1 January. ¥10,000 of food is ¥10,800 at 8% and ¥10,100 at 1%. Midnight purchases, returns, vouchers, hometown tax donations and hotel meals ruled on across 14 cases.
Japan Survivors' Pension: How Much by Salary and Family39 recent visits
Japan Survivors' Pension: How Much by Salary and Family At an average standard remuneration of ¥400,000 the survivors' employees' pension is ¥493,290 a year. A wife with one child gets ¥1,584,390, which falls to ¥493,290 once the child passes 18, and from age 40 the widow addition of ¥635,500 is added. At 65 an amount equal to your own old-age employees' pension is suspended, and with ¥1,000,000 of your own the survivors' pension drops to zero.
Maternity Leave: Year-End Adjustment and Spousal Deduction188 recent visits
Maternity Leave: Year-End Adjustment and Spousal Deduction Childcare leave benefit and maternity allowance are tax-free and are not counted in total income. Salary of 1.36 million yen or less means the spousal deduction; 1.69 million yen or less means the full special spousal deduction. Your own year-end adjustment refunds the income tax withheld before your leave, and waived social insurance premiums do not shrink your pension. Sorted out from National Tax Agency and Japan Pension Service materials for the person on leave.
Eat-in 10% vs Takeout 1%: ¥90 on a ¥1,000 Lunch (2027)32 recent visits
Eat-in 10% vs Takeout 1%: ¥90 on a ¥1,000 Lunch (2027) With food at 1% consumption tax (April 2027 to March 2029, if the bill passes) and eating out at 10%, the gap is 9 points. On a ¥1,000 lunch that is ¥90 a time; three takeouts a week save ¥14,040 a year. The rate is fixed by what you say when you order. Delivery is 1% for the food and 10% for the fee. If a shop sets one tax-inclusive price, the gap goes to the shop.
Kyuto Shoene 2026: EcoCute Subsidy Deadline Is November 1623 recent visits
Kyuto Shoene 2026: EcoCute Subsidy Deadline Is November 16 Kyuto Shoene 2026 had used 48% of its ¥57 billion budget by October 7. At about 4 points every three weeks, the November 16 reservation deadline will likely arrive before the budget runs out. EcoCute pays ¥70,000 (¥100,000 with the performance bonus), hybrid water heaters ¥120,000, Ene-Farm ¥170,000, and removing a storage heater adds ¥40,000 per unit. A registered provider files the application. Tokyo adds up to ¥140,000 for solar-linked units, for ¥240,000 combined with the national subsidy.
Food Tax at 1%: ¥108 Becomes ¥101, 6.5% Off (April 2027)52 recent visits
Food Tax at 1%: ¥108 Becomes ¥101, 6.5% Off (April 2027) If the bill passes, consumption tax on food falls from 8% to 1% for two years from 1 April 2027. Today's tax-inclusive price × 101 ÷ 108 is the new price. ¥100,000 a month on food saves about ¥78,000 a year. Alcohol and eating out stay at 10%. From February to May, the price tag and the till may use different rates.
Student Loan Repaid by Your Employer: Tax Free Paid Direct26 recent visits
Student Loan Repaid by Your Employer: Tax Free Paid Direct Paying JASSO direct, the scheme known as 代理返還, is exempt from income tax. Add the same money to wages and ¥32,984 a year disappears into tax and social insurance. The three conditions for exemption, why directors are excluded, the deduction and wage increase tax credit on the company side, and the repayment support run by all 47 prefectures and 876 municipalities.
Tokyo Flu Shot Subsidy 2026: All 23 Wards Compared173 recent visits
Tokyo Flu Shot Subsidy 2026: All 23 Wards Compared All 23 Tokyo wards compared for the 2026-27 flu season. Seniors are free in 7 wards, free from age 75 (70 in Meguro, 72 in Kita) in 8, and ¥2,500 in the rest. Children are free in Chiyoda, Shibuya and Arakawa; Minato subsidizes ¥4,500. Most wards moved the start date up to mid-September. Working-age adults get no ward subsidy and must claim from their health insurance society (TJK ¥2,300, ITS ¥2,000); the Japan Health Insurance Association offers none. The shot itself doesn't qualify for the medical expense deduction.
Power and Gas Discount Ends: November Bills Up ¥2,03022 recent visits
Power and Gas Discount Ends: November Bills Up ¥2,030 The summer discount ended with September usage. TEPCO's 260kWh model goes from ¥8,275 to ¥9,561 and Tokyo Gas's 30㎥ model from ¥5,744 to ¥6,488. Of the ¥2,030 rise, ¥1,330 is the lost discount; the rest is wheeling-charge revisions from 1 November and fuel costs. All ten major power companies rise. Winter support resumes for December to February usage.
Japan's M&A Subsidy 16th Call: Up to ¥10M for Successors19 recent visits
Japan's M&A Subsidy 16th Call: Up to ¥10M for Successors The 16th call runs from 2 October to 5 p.m. on 6 November. The Succession Promotion track pays ¥8 million (¥10 million with a wage increase) toward equipment when a relative or employee takes over; the Expert Utilization track pays ¥6 million + ¥2 million + ¥3 million toward brokerage, DD and closure costs. The 15th call selected 61.3%. A GビズID Prime account takes up to about three weeks, and broker contracts must come after the grant decision.
Housing Loan Credit and Furusato Nozei: Ceiling Unchanged40 recent visits
Housing Loan Credit and Furusato Nozei: Ceiling Unchanged The 20% cap that sets the furusato ceiling is calculated before the housing loan credit. Under the one-stop exception the whole deduction is handled in resident tax. In a filing year the donation deduction cuts income tax first and the unused housing credit grows. On ¥6 million salary, a ¥35 million balance and a ¥70,000 donation, the cost rises from ¥2,000 to ¥8,942.
Japan Property Registry Nationality Rule Covers Japanese Too57 recent visits
Japan Property Registry Nationality Rule Covers Japanese Too Japan's amended Real Property Registration Rules take effect 5 October 2026. Individuals newly becoming owners through sale, gift, or inheritance must declare nationality as part of the "search information" and attach proof (Japanese nationals: a resident record showing registered domicile; foreign nationals: a residence card or passport copy). Nationality doesn't appear on the register and stays internal to the Legal Affairs Bureau. There's no retroactive obligation for existing owners and no penalty for not declaring. Separate from a non-resident's Foreign Exchange Act report (within 20 days) and the special-monitoring-zone advance notification.
Austria Abolished Inheritance Tax Over Unfair Valuations31 recent visits
Austria Abolished Inheritance Tax Over Unfair Valuations In 2007 Austria's Constitutional Court ruled that taxing real estate at three times a 1973 valuation violated the principle of equality, with a deadline of end of July 2008. Parliament let the tax lapse rather than fix it, partly because it brought in only 0.24% of national revenue. Germany responded to the same kind of ruling in 2006 with a 2009 reform. Japan is narrowing its own valuation gaps: a 60% floor on condominium values (2024), the Supreme Court's Article 6 ruling (2022), and market-value assessment of rental property (2027).
Housing Loan Credit, Year Two: ¥210,000 via Your Employer56 recent visits
Housing Loan Credit, Year Two: ¥210,000 via Your Employer From year two the credit moves from the tax return to the year-end adjustment. Hand in the tax office credit certificate and form plus the lender's year-end balance certificate. If you moved in from 2024 and your lender uses the statement method, no balance certificate comes. How to fill in 0.7% of the balance, joint liability for couples, job-change and prepayment traps, and claiming later in a tax return.
Grant Scholarship 2026: ¥75,800 a Month, Four Brackets31 recent visits
Grant Scholarship 2026: ¥75,800 a Month, Four Brackets The full amount for a private university away from home is ¥75,800 a month. In Bracket IV only multi-child households see money in the bank; private science, engineering and agriculture students get ¥0 even when accepted. The test is not income but "taxable standard amount x 6%", so cutting your resident tax with furusato nozei does not move your bracket. Assets must be under ¥50 million, and from 2026 the way siblings are counted has changed too.
SDF Young-Retirement Benefit 2026: Tax on the Payout303 recent visits
SDF Young-Retirement Benefit 2026: Tax on the Payout From April 2026, the benefit for SDF personnel between mandatory retirement and age 60 rose to 7 months' base pay a year (9 months from fiscal 2028). For a Sergeant Major on ¥420,000 retiring at 56, that's about ¥3.36 million first plus about ¥8.40 million second. The second payment shrinks once re-employment income passes ¥4.26 million and is wiped out at ¥6.36 million. The first payment is retirement income; the second is occasional income, requiring a tax return, and about ¥1.3 million goes to tax and premiums.
Fire Insurance Oct 2026: The 10-15% Rise Claim Checked23 recent visits
Fire Insurance Oct 2026: The 10-15% Rise Claim Checked The widely shared "10-15%" and "record" figures reuse the +13.0% reference pure rate filed in June 2023 and passed on in October 2024. GIROJ has filed nothing for fire insurance in 2026; October's rises are insurers' own, with Sompo Japan at about 3% for personal policies (reported). A five-year policy stays the same until expiry. Structure makes up to a 5.92-fold gap, location 3.83-fold; how to check your flood grade, and why fire premiums are not deductible.
Pension Ceiling Rises Sep 2027: Up to ¥9,150 More a Month107 recent visits
Pension Ceiling Rises Sep 2027: Up to ¥9,150 More a Month From September 2027 the ceiling on standard monthly remuneration for employees' pension rises from ¥650,000 to ¥680,000, ¥710,000 and ¥750,000. The test is April-June monthly pay, not annual income, and ¥665,000 or more is affected. The employee pays up to ¥9,150 a month more, about ¥6,100 after the tax deduction. Ten years in the top band adds about ¥5,100 a month to the pension.
OTC-Similar Drug Surcharge From March 2027: What It Costs35 recent visits
OTC-Similar Drug Surcharge From March 2027: What It Costs Japan's "partially uninsured care" for OTC-similar drugs starts in March 2027. Insurance stays, but a quarter of the drug cost moves outside it. Sixty loxoprofen patches a month cost about ¥190 more at 30% and about ¥240 more at 10%. Resident-tax-exempt households are not exempt; exemptions cover welfare recipients, children up to the end of the school year they turn 18, cancer and intractable disease treatment, and hospital stays, plus rules for year-round use.
Pension Account Letter: Reply in 45 Days or Be Registered31 recent visits
Pension Account Letter: Reply in 45 Days or Be Registered The Japan Pension Service asks whether your pension account may also be your public benefit receipt account. Do nothing and it is registered; post the stamp-free non-consent form within 45 days and it is not. Your pension account and balance are untouched. Letters go out by date of birth until February 2027, and registration can be deleted later on Mynaportal or at a bank.
My Number Card Renewal 2026: 14.3M Certificates Expire30 recent visits
My Number Card Renewal 2026: 14.3M Certificates Expire The card lasts ten years, the electronic certificate five. In FY2026 about 14.3 million certificates alone reach expiry. A lapsed certificate blocks the My Number Card method of e-Tax and Mynaportal auto-fill. Renewal is free and done the same day at the counter from three months before expiry. New e-Tax IDs and passwords stopped in October 2025, so that route is no fallback.
Long-Term Care Burden-Limit Certification: Meals and Room15 recent visits
Long-Term Care Burden-Limit Certification: Meals and Room Thirty days in a multi-bed room at a special nursing home runs to 73,800 yen; at Stage 1 it is 9,000 yen and at Stage 2 24,600 yen. The lines are a household entirely exempt from resident tax, and pension income and the like of 826,500 yen and 1,200,000 yen. Disability and survivor's pensions count too. Only Stages 3-1 and 3-2 rose in August 2026. The savings ceiling, the special reduction measure for taxed households, and the medical expense deduction, all from primary sources.
Monodukuri & New Business Subsidy R1: Up to ¥90m, Due 30 Oct10 recent visits
Monodukuri & New Business Subsidy R1: Up to ¥90m, Due 30 Oct The merged New Business Entry and Monodukuri Commerce and Services Subsidy: caps and rates for the three tracks, the 4.0% value-added and 3.5% pay growth requirements, how repayment is calculated if you miss, which of the 17 bonus items can still be secured within a month, and predecessor adoption rates of 34-37%, checked against the guidelines.
Over-75 Premiums to Count Dividends from Aug 2029: +¥101,400722 recent visits
Over-75 Premiums to Count Dividends from Aug 2029: +¥101,400 Under Act No. 31 of 2026, promulgated on 5 June 2026, unfiled dividends and gains on listed shares will count for over-75 premiums and the co-payment test. On 16 October 2026 MHLW proposed starting in August 2029, using 2028 income. On Tokyo's rates, a ¥2.5m pension plus ¥1m dividends goes from ¥152,900 to ¥254,300 a year. NISA and bank interest are excluded, and National Health Insurance is not covered this time.
High-School Dependent Deduction: 380,000 Yen to Reiwa 1033 recent visits
High-School Dependent Deduction: 380,000 Yen to Reiwa 10 "It drops from 380,000 to 250,000 yen" is not law yet. The Reiwa 6 outline stopped at "aims to", and the Reiwa 7 and Reiwa 8 reforms postponed it twice. If the cut ever happens, the extra tax is 27,600 to 64,800 yen a year. The Child Allowance of 120,000 yen is still larger, but the groundwork, an advance expansion of the mortgage tax credit and the life insurance premium deduction, is already laid.
Japan Subsidies Closing October 2026: 16th and 30th30 recent visits
Japan Subsidies Closing October 2026: 16th and 30th Round 8 of the Labor-Saving Investment Subsidy closes at 17:00 on 16 October, round 1 of the Monozukuri Subsidy at 18:00 on 30 October, and the AI subsidy's multi-company frame at 17:00 the same day. The Business Improvement Subsidy closes the day before the minimum wage takes effect - in October for 26 prefectures. The Growth Acceleration Subsidy moved to 12 November on 29 September.
Japan Tax Arrears FY2025: Half Is Consumption Tax16 recent visits
Japan Tax Arrears FY2025: Half Is Consumption Tax The NTA's FY2025 report puts new arrears at ¥993.5 billion: consumption tax ¥517.2 billion, self-assessed income tax ¥214.6 billion, corporation tax ¥145.6 billion. Consumption tax collected from customers easily melts into working capital. Seizure becomes possible 10 days after a demand letter, but a suspension filed by the deadline allows instalments and cuts delinquency tax to 1.3% a year in 2026.
Part-Time Income Tax: Zero Under ¥105,000 a Month in 2026375 recent visits
Part-Time Income Tax: Zero Under ¥105,000 a Month in 2026 The ceiling for paying nothing rose from ¥88,000 to ¥105,000 a month, built from an employment income deduction of ¥54,167 plus a basic deduction of ¥48,334. Monthly withholding still runs on the ¥1,230,000 standard while the December year-end adjustment uses ¥1,780,000 - a double standard unique to 2026. Tick the working student box and the ceiling reaches ¥137,000; a second job on Column B pays about ¥1,530 even on ¥50,000 a month.
Junglia Okinawa: ¥191m Subsidy, ¥3bn Loan, ¥17.3bn Loss68 recent visits
Junglia Okinawa: ¥191m Subsidy, ¥3bn Loan, ¥17.3bn Loss The only subsidy confirmed in Cabinet Office grant decisions is ¥191 million for a training facility. The Okinawa Development Finance Corporation joined a ¥36.6 billion syndicated loan at opening and is reported to be lending ¥3 billion more on its own. The Cool Japan Fund invested ¥8 billion in Katana. The ¥17.3 billion is the parent's loss, driven by a write-down of subsidiary shares. Tax money is lost only if loans go bad or equity loses value.
Japan Care Co-pay at 20%: Pensions From ¥2.3m (2026 Plan)59 recent visits
Japan Care Co-pay at 20%: Pensions From ¥2.3m (2026 Plan) Four options were put to the subcommittee: ¥2.6m, ¥2.5m, ¥2.4m and ¥2.3m (¥3.26m to ¥2.96m for couples), plus a ¥7,000 monthly cap on increases and a return to 10% for people with low savings. At care level 3 with ¥270,000 of home care, even 20% stops at ¥44,400 thanks to the high-cost benefit. A decision is due within fiscal 2026; nothing is settled yet.
Japan tax-free changes 1 Nov 2026: refund at the airport115 recent visits
Japan tax-free changes 1 Nov 2026: refund at the airport You pay the tax-included price, then customs confirms the goods at the terminal on departure and the refund follows. The refund is the tax-excluded price times the tax rate: ¥9,091 on a ¥100,000 tax-included tag, ¥800 on ¥10,800 of food. Miss one item on a receipt and that whole receipt is lost, so finish the procedure before you check in your bags. The ¥500,000 cap and the sealed packaging are gone; the ¥5,000 minimum stays and is judged excluding tax.
Resident Tax After a Job Change: When Withholding Restarts51 recent visits
Resident Tax After a Job Change: When Withholding Restarts Special collection applies to a person who received employment income last year and is receiving it on 1 April of the fiscal year. Join part-way through the year and it does not carry on by itself. The deadline for the request is the 10th of the month after your pay stopped; with a switch application, the start is in principle the month after next. One month's slip takes each instalment from ¥20,000 to about ¥26,670.
Japan Halves Credit Guarantee Fees: 2026 Monitoring Program22 recent visits
Japan Halves Credit Guarantee Fees: 2026 Monitoring Program Launched March 16, 2026: the national government pays half of the credit guarantee fee for applications filed by March 31, 2027. A ¥10 million, 5-year loan saves ¥60,000–¥260,000. The condition is monthly cash-flow tracking with a certified support institution. Limits, application steps and the comparison with the Coordinated Support program.
Grave Closure Subsidies: Only 3 Japanese Cities Pay Up11 recent visits
Grave Closure Subsidies: Only 3 Japanese Cities Pay Up Only Ota, Urayasu and Ichikawa pay for the removal itself, and only for a plot in that city's own municipal cemetery. Ichikawa ran out of budget in May and reopened on 16 September with a supplementary budget. A certificate of acceptance is not required for a reburial permit. The subsidy is occasional income, but the ¥500,000 special deduction usually leaves the tax at zero - unless a maturing insurance policy lands in the same year.
Company-Reason Leavers: NHI Premium on 30% of Salary22 recent visits
Company-Reason Leavers: NHI Premium on 30% of Salary Specially qualified recipients and specific-reason leavers can have the income-based portion of their National Health Insurance premium, and their high-cost medical expense bracket, judged on 30% of last year's employment income. Reading the reason-for-leaving code, the period from the day after leaving to the end of the following fiscal year, applying with your employment insurance eligibility certificate, and how it compares with voluntary continuation.
Japan High School Tuition 2026: ¥457,200, No Income Cap23 recent visits
Japan High School Tuition 2026: ¥457,200, No Income Cap The national ceiling is ¥457,200 for a full-time private high school and ¥118,800 for a public one, the same everywhere. But no cash reaches the guardian: the school receives it and offsets tuition, and a school charging less than the ceiling pays back no difference. Entrance fees and facility fees are excluded and belong to the scholarship grant. Top-ups run to ¥501,000 in Tokyo, ¥630,000 in Osaka and ¥650,000 in Kyoto, and only Tokyo paid its top-up for a school in another prefecture.
Tax Return for the Year You Retire: Refunds and 20.42%75 recent visits
Tax Return for the Year You Retire: Refunds and 20.42% Leaving mid-year means no year-end adjustment, so the tax withheld stays at its rough estimate. National Health Insurance, National Pension and voluntary continuation premiums paid after leaving come back only if you deduct them yourself. A retirement lump sum is settled if you filed the declaration form; if you forgot, the 20.42% withheld is settled by filing. Who must file and who gets a refund, based on National Tax Agency materials.
Living on a Pension: No Income Tax up to 2.14 Million Yen42 recent visits
Living on a Pension: No Income Tax up to 2.14 Million Yen A single person in Tokyo's 23 wards on a pension of 1.8 million yen has 163,000 yen a year deducted at source, of which 85,000 yen is the long-term care premium and the income tax is zero. The resident tax exemption line runs from 1.48 to 1.55 million yen depending on the area grade, and the 2.11 million yen wall is really a long-term care premium bracket. Four cases show the combined tax and premium figures to the yen.
Over-75 Medical Premiums: 47 Prefectures Ranked, 202679 recent visits
Over-75 Medical Premiums: 47 Prefectures Ranked, 2026 Tokyo tops the averages at 10,352 yen a month and Aomori sits lowest at 4,990 yen. But the highest per-capita levy is Kagoshima's 69,800 yen and the highest income-based levy rate is Saga's 11.79%, so on a 2.5 million yen pension Osaka costs 27,000 yen a year more than Tokyo. Saga, Ishikawa, Akita and Toyama rose more than 1,100 yen a month, a child and childcare support levy of 194 yen was added, and the reductions and deductions that cut the bill are set out from the ministry's own figures.
Direct Debit Tax Dates 2026-2027 and Late-Payment Tax69 recent visits
Direct Debit Tax Dates 2026-2027 and Late-Payment Tax Income tax on 23 April, consumption tax on 30 April, estimated prepayments on 31 July and 30 November. If the debit fails, late-payment tax runs back to the day after the statutory due date at 2.8% a year. Apply by the due date, and re-file with the new tax office after a move. Based on National Tax Agency materials.
Inner Window Subsidy 2026: 22,000-140,000 Yen a Window13 recent visits
Inner Window Subsidy 2026: 22,000-140,000 Yen a Window In 2026 only grades P and S are left for inner windows; the cap has halved from 2,000,000 to 1,000,000 yen and grade A is abolished. The national budget is only 27% used, yet Saitama Prefecture and Nagoya City have already closed. Four inner windows bring 208,000 yen of subsidy and about 230,000 yen out of pocket, which reaches neither the income tax nor the fixed asset tax floor.
Moving and Taxes in Japan: Filing, Residence Tax, One-Stop16 recent visits
Moving and Taxes in Japan: Filing, Residence Tax, One-Stop File at the tax office for your address on the filing date, residence tax follows your January 1 address, one-stop change forms are due January 10, national health insurance within 14 days, and a transfer suspends the mortgage deduction unless you file first. Five procedures organized by date.
Cost-of-Living Payments You Can Still Claim in Autumn 202634 recent visits
Cost-of-Living Payments You Can Still Claim in Autumn 2026 By autumn 2026 almost every cost-of-living payment in Japan has closed. The Tokyo App Living Support Programme is the exception: applications run until 1 April 2027, it is open to Tokyo residents aged 15 or over with a My Number card including foreign residents, and nothing arrives unless you apply. Shinagawa and Minato close on 30 September, Setagaya on 10 October. Unredeemed vouchers are designed to go back to the national treasury, so unused really does mean gone.
Housing gift tax exemption ends December 31, 2026 in Japan95 recent visits
Housing gift tax exemption ends December 31, 2026 in Japan Up to 10 million yen for energy-efficient (qualified) housing and 5 million yen otherwise is exempt for gifts made by December 31, 2026 (Reiwa 8). Acquisition and residence by March 15 of the following year, total income of 20 million yen or less and a floor area of 40 sq m or more are required. A backwards calendar for the contract, handover and move-in, plus how to stack the 1.1 million yen allowance and settlement-at-inheritance taxation, compiled from NTA materials.
National Pension Child-Rearing Exemption from October 202626 recent visits
National Pension Child-Rearing Exemption from October 2026 From 1 October 2026 it covers Category 1 birth and adoptive parents raising a child under one. No income test, no requirement to stop working. A birth mother gets 4 months around childbirth plus 9 months of child-rearing; a birth father or adoptive parent gets up to 12. ¥448,000 for a couple. A father who does not file gets nothing waived. Premiums already paid are set off or refunded.
Japan's 1.04 Million Yen Basic Deduction Ends After 2027832 recent visits
Japan's 1.04 Million Yen Basic Deduction Ends After 2027 For the 2026 and 2027 tax years the basic deduction is 1.04 million yen for total income of 4.89 million yen or less (a salary of about 6.65 million yen or less); from 2028 it is 620,000 yen for everyone except the 990,000 yen for total income of 1.32 million yen or less. People earning 5.5 to 6.5 million yen get about 37,000 yen more back at the December 2026 year-end adjustment, while 2028 brings a tax rise of up to 43,000 yen a year. Sorted out from National Tax Agency and Ministry of Finance materials.
Pension Declaration of Dependents: Who Files, Who Skips It183 recent visits
Pension Declaration of Dependents: Who Files, Who Skips It The 2027 forms go out from September 7. If you have a spousal, dependent or disability deduction you need to file; skipping it adds roughly 19,400 to 24,500 yen a year to the tax withheld from your pension. People with no deductions do not need to file at all. Amounts by pension size, recovering the money with a refund return, and filing online via Mynaportal, based on Japan Pension Service guidance.
Residence tax filing for people who skip the tax return32 recent visits
Residence tax filing for people who skip the tax return The 200,000 yen rule for income tax does not exist for residence tax. Small side income, a year with zero income or pension only can still require a residence tax filing, and without it you get no tax exemption certificate and lose the National Health Insurance reduction. Who must file, who need not, the deadline and how to file, based on municipal guidance.
Japan Delivery Box Subsidy 2026: ¥0 National, ¥20,000 Local36 recent visits
Japan Delivery Box Subsidy 2026: ¥0 National, ¥20,000 Local The national Mirai Eco Housing 2026 programme pays ¥13,200 per unit, but only with insulation work and an application of ¥50,000 or more, so a box on its own gets nothing. What works is the municipal schemes: half the cost capped at ¥5,000-20,000 for a detached house, and ¥50,000-200,000 for an apartment building. Himeji City covers purchases from 1 October only, and Saga Prefecture closes on 23 October.
Sole Proprietor to Micro Corporation: Every Deadline6 recent visits
Sole Proprietor to Micro Corporation: Every Deadline Counting from the registration date: the three social insurance forms, leaving National Health Insurance, the Small Enterprise Mutual Aid carry-over for the same person (Form Sho 141), the iDeCo category change, loss of eligibility for the National Pension Fund, the Business Safety Mutual Aid succession, and the filings at the tax office and the metropolitan tax office, in order. Plus the premiums on a ¥50,000 director's remuneration and the three traps.
Japan Travel Discounts Autumn-Winter 2026: Every Prefecture22 recent visits
Japan Travel Discounts Autumn-Winter 2026: Every Prefecture Kumamoto and Kagoshima give 60% off accommodation; Fukuoka, Saga, Nagasaki, Oita and Miyazaki give 50%, capped at 20,000 to 35,000 yen. Bookings open prefecture by prefecture from September 24. Iwate, Fukushima and Akita run into the new year, while Niigata and Hokkaido are for residents of that prefecture only. Checked against official pages, including the budget caps that end schemes early, the differing start dates by booking site, and how the discount counts as occasional income.
Japan Tobacco Price Rises 2026-2029: Heated Tobacco First264 recent visits
Japan Tobacco Price Rises 2026-2029: Heated Tobacco First Ploom +40 yen, TEREA +20 yen and neo +40 yen are step two of the taxation redesign that puts one stick on the same footing as one cigarette. Cigarettes are not in this round. The real increase is the defence funding measure that raises the national tobacco tax by 0.5 yen per stick in April 2027, April 2028 and April 2029, taking the tax on a pack from 305 yen to 335 yen. New prices by brand, what a pack a day costs over a year, and what is already decided about April 2027, from primary sources.
Chiba Floods 2026: The Damage Certificate and What It Pays11 recent visits
Chiba Floods 2026: The Damage Certificate and What It Pays A dwelling takes the 罹災証明書, a car the 被災証明書 (three photographs, free). At 1.8 m above floor level the home is totally destroyed, worth ¥1,000,000 plus ¥2,000,000; at 10 cm above floor level it is half destroyed. Municipalities outside the five covered by the support Act receive the same amounts from the prefecture. Municipal tax reductions do not reach instalments whose due date has passed, so ask first. Sorted out from primary sources as of 22 September 2026.
Inheritance Tax Rates and the Three-Step Calculation18 recent visits
Inheritance Tax Rates and the Three-Step Calculation With an estate of 80 million yen, a spouse and two children, taking the 48 million yen basic exclusion off leaves 32 million yen; split by the statutory shares and taxed, the total is 3.5 million yen, and the spousal tax credit leaves only the children's 1.75 million yen to pay. Includes the eight rate bands, the 20% surcharge, the minors' credit, and the case where the second inheritance costs 4.7 million yen.
Business Scale for Rental Income: 5 Houses or 10 Rooms18 recent visits
Business Scale for Rental Income: 5 Houses or 10 Rooms Circular 26-9 says "roughly", "circumstances equivalent to these" and "unless there is particular evidence to the contrary". Ten rooms and five houses are not an absolute line. The extra 550,000 yen of blue return deduction is worth about 165,000 yen a year in income tax and resident tax, while the enterprise tax on individuals takes 105,000 yen of that back. Our full estimate, the counting rules and Tokyo's own thresholds are set out from the original sources.
Choosing a Trade Name and Filing It in Japan29 recent visits
Choosing a Trade Name and Filing It in Japan Writing it in the box on the notification of commencement of business is all it takes, with no registration. From January 2026 the deadline became "by the filing deadline for that year's tax return", so a business started in 2026 has until 15 March 2027. Sorted out from the original texts: the names Article 7 of the Companies Act rules out, how a trade name differs from a registered commercial name, the three things to do when you change it, publishing a trade name on the invoice register, and whether an invoice may show the trade name alone.
Category 3 Insured Person: What You Pay Once You Come Off40 recent visits
Category 3 Insured Person: What You Pay Once You Come Off Category 3 means aged 20 to 59, the dependent spouse of a Category 2 insured person, an annual income under 1.3 million yen and less than half the spouse's, and residence in Japan. Come off and the National Pension is 17,920 yen a month in fiscal 2026, or 215,040 yen a year, plus National Health Insurance set by your municipality. On Nerima City's rates the two come to about 296,000 yen a year. Also covers certification from the employment contract from April 2026, and the study group that followed the shelved abolition.
Salary Payment Report Japan: January 31 Deadline Explained38 recent visits
Salary Payment Report Japan: January 31 Deadline Explained The duty to file comes from Article 317-6 of the Local Tax Act. By January 31, to the municipality of the employee's address as of January 1, with the summary sheet, the individual detail statements and the statement of reasons for ordinary collection. A second employer has the same duty, so a second job paying salary cannot choose "pay it yourself" and is added to the deduction at the main job. From January 2027, filing with the municipality is deemed to be filing with the tax office.
Lifetime Gift Add-Back: From 3 Years to 7, Year by Year25 recent visits
Lifetime Gift Add-Back: From 3 Years to 7, Year by Year Up to 2026 it is three years; for 2027 to 2030 it is everything from 1 January 2024; from 2031 it is seven years. Gifts made four to seven years before death are added back only above 1 million yen in total. Gifts to a grandchild who inherits nothing stay out, but naming them as an insurance beneficiary or leaving them property in a will brings them back in. The 1.1 million yen under the settlement-at-inheritance system never comes back.
Which Pays: Calendar-Year Gifts or Settlement at Inheritance27 recent visits
Which Pays: Calendar-Year Gifts or Settlement at Inheritance A 75-year-old parent who gives ¥1,100,000 a year for seven years leaves ¥6,700,000 back in the estate under calendar-year taxation, and ¥0 under the settlement system. But the settlement system cannot be revoked, and land given under it loses the small residential land valuation reduction. For a large gift, the gap is a flat 20% against progressive rates up to 55%. Worked out from the NTA rate table and add-back rules.
Small-Scale Residential Land Reduction: Who Qualifies23 recent visits
Small-Scale Residential Land Reduction: Who Qualifies A spouse qualifies with no conditions. A child who lived with the parent must stay ten months. A child who lived elsewhere needs all six requirements, including three years without living in a house they own. A parent in a home for the elderly still counts if certified for long-term care and the empty house was not rented out. With a separate unit registration, a two-household house covers only the parent's part. And the reduction is lost unless you file, even when the tax comes to zero.
Entertainment Expenses: 8 Million Yen and 10,000 Yen Meals21 recent visits
Entertainment Expenses: 8 Million Yen and 10,000 Yen Meals From April 2024 the line moved from 5,000 yen to 10,000 yen. A company on tax-exclusive accounting can go to 11,000 yen including tax; on tax-inclusive accounting the ceiling is 10,000 yen. Meals with your own people only are out of scope, and a single yen over 10,000 makes the whole bill an entertainment expense. The 8 million yen flat deduction and the 50% of meal expenses part company at 16 million yen a year. Sole proprietors have no ceiling at all.
Japan Corporate Tax: What a Small Company Really Pays26 recent visits
Japan Corporate Tax: What a Small Company Really Pays Corporate tax of 15% and 23.2% comes with the local corporate tax at 10.3%, the corporate inhabitant tax (7.0% corporate tax levy plus a 70,000 yen per-capita levy), the corporate enterprise tax at 3.5, 5.3 and 7.0%, the special corporate enterprise tax at 37% and, from April 2026, the special corporate tax for defence at 4%. For a company in Tokyo with stated capital of 10 million yen, a profit of 4 million yen costs 965,600 yen and 15 million yen costs 4,536,092 yen. Even at a loss, the 70,000 yen per-capita levy remains.
Articles of Incorporation in Japan and the 40,000 Yen Stamp15 recent visits
Articles of Incorporation in Japan and the 40,000 Yen Stamp Stamp duty falls on "documents", and an electromagnetic record is not one. That is why electronic articles turn the 40,000 yen on a Document No. 6 into zero. The certification fee has three steps by stated capital - 30,000, 40,000 and 50,000 yen - and a company under 1 million yen with no more than three natural-person incorporators and no board of directors pays 15,000 yen. A godo kaisha needs no certification at all.
Setting Up a Company in Japan: 7 Steps and Filing Deadlines20 recent visits
Setting Up a Company in Japan: 7 Steps and Filing Deadlines From drafting the articles to filing the registration, with registration and licence tax of 150,000 yen or 60,000 yen, notarisation of 30,000 to 50,000 yen (15,000 yen on three conditions), and 40,000 yen of stamp duty avoided by going electronic. After incorporation the deadlines scatter: two months at the tax office, five days at the pension office, ten days at the Labour Standards Inspection Office. Plus the first-year loss you lose by missing the blue-return application, and the nil return for the Special Defence Corporation Tax from April 2026.
Blue Return Statements: Fill Page 4 First, Page 1 Last11 recent visits
Blue Return Statements: Fill Page 4 First, Page 1 Last Monthly sales sit on page 2, depreciation on page 3 and the balance sheet on page 4. Work back to front, then gather everything onto the profit and loss statement on page 1. Covers the four requirements for the 650,000 yen blue return special deduction, the "business-use ratio" box that carries the split between business and private use, the "category" number on page 1 of the return, and the 750,000 yen from the 2027 tax year with 100,000 yen for paper filing.
Resident Tax: Employees Cannot Choose to Pay It Themselves110 recent visits
Resident Tax: Employees Cannot Choose to Pay It Themselves Article 321-3 of the Local Tax Act puts salary earners on special collection. Tokyo accepts six reasons for a switch, codes 普A to 普F; Osaka accepts four, and rejects both "two employees or fewer" and family employees. A side job paying wages is rolled into the withholding at your main job, while contract work can go on "pay it myself". Resign between January and April and the balance to May is taken in one go.
Corporate Inhabitant Tax: 70,000 Yen a Year Even in the Red25 recent visits
Corporate Inhabitant Tax: 70,000 Yen a Year Even in the Red In Tokyo's 23 wards the levy runs from 70,000 yen to 3.8 million yen; in a municipality it is 20,000 to 800,000 yen of prefectural inhabitant tax plus 50,000 to 3 million yen of municipal inhabitant tax at standard rates. The test is the amount of capital etc. on the last day of the business year (with capital plus capital reserve as the floor) and the number of employees, directors and part-timers included. The year of incorporation is pro-rated by month, so a December incorporation costs 5,800 yen. A dormant company does not automatically fall to zero. The figures you need for the break-even on a micro-corporation or on incorporating, sorted out from the Tokyo Metropolitan Bureau of Taxation's materials.
Apportioning Home Costs: What Percentage Is Deductible?11 recent visits
Apportioning Home Costs: What Percentage Is Deductible? Rent follows the floor area share of the work room, electricity the area times days, communication costs the actual usage. Under Circular 45-2 a share of 50% or less is still deductible if it can be clearly separated, on a white return too. Three rulings, one allowed and two denied. Homeowners can apportion depreciation, interest and property tax, but once the business share goes over roughly 10% the mortgage tax credit shrinks, and at 50% or more it cannot be used at all. Sorted out from National Tax Agency materials.
7 Things Changing in Japan on 1 October 202629 recent visits
7 Things Changing in Japan on 1 October 2026 The 1.06 million yen wall disappears, minimum wages take effect, premiums are recalculated, beer tax falls while chuhai rises, the invoice deduction drops to 70% and hometown tax gifts narrow. Sorted by who is affected.
Japan's Heavy Penalty Cancelled: Where Fraud Begins13 recent visits
Japan's Heavy Penalty Cancelled: Where Fraud Begins Without a separate act of hiding, deliberate under-reporting stays an ordinary penalty, and the 7-year reach collapses to 5. What Japan's October 2025 ruling teaches about the legal line called "fraud".
iPhone Duo at 399,800 Yen: Can You Expense It All in Japan?24 recent visits
iPhone Duo at 399,800 Yen: Can You Expense It All in Japan? Since April 2026, blue-return sole proprietors and small companies in Japan can expense assets under 400,000 yen in the year of purchase. The 256GB and 512GB iPhone Duo qualify; 1TB and up do not, even before tax. Five pitfalls and the real tax saving, from National Tax Agency sources.
Japan Hometown Tax: What Changed on 1 October 202681 recent visits
Japan Hometown Tax: What Changed on 1 October 2026 Local-product certification moves to a price basis, promotional goods must match real distribution, and municipalities must keep 52.5% of donations. Where 1.27 trillion yen actually went, and what donors should check now.
Stated Capital in Japan: Why Firms Stop Below 10 Million Yen21 recent visits
Stated Capital in Japan: Why Firms Stop Below 10 Million Yen Stated capital of 10 million yen or more makes you a consumption-tax payer from year one and raises Tokyo's flat-rate levy from 70,000 to 180,000 yen. The steps, the 100 million yen line and registration tax, from primary sources.
Tokyo 23 Wards Bicycle Subsidies 2026: Only Katsushika Pays15 recent visits
Tokyo 23 Wards Bicycle Subsidies 2026: Only Katsushika Pays We checked all 23 wards. Katsushika's up-to-¥50,000 grant is the only one, and helmet subsidies are split about evenly between active and ended.
Japan Invoice System: 80% Deduction Falls to 70% in October51 recent visits
Japan Invoice System: 80% Deduction Falls to 70% in October Paying tax-exempt suppliers costs more from October 2026: 70% deductible instead of 80%, with a new 100-million-yen annual ceiling per supplier. The numbers, the bookkeeping change, and the rules on discount demands.
What Is KSK2? Japan's New Tax System and Tax Audits in 202619 recent visits
What Is KSK2? Japan's New Tax System and Tax Audits in 2026 Paper returns fully digitized and cross-checked across tax categories. Clearing up the "AI audit" myth and what to do, by position.
Japan's Worker Burden Relief Payment: How to Receive It37 recent visits
Japan's Worker Burden Relief Payment: How to Receive It From April 2027, cities pay this benefit automatically to people who registered a public benefit receipt account. Everyone else has to file a claim. Paid once a year, assessed on 1 January, and exempt from tax.
Tax Filing in Japan for Foreign Residents: 3 Special Rules28 recent visits
Tax Filing in Japan for Foreign Residents: 3 Special Rules Basically the same as for Japanese workers. The differences: residency status, the ¥380,000 remittance rule for overseas dependents, and tax treaties.
Japan's 1% Food Tax: Refunds, Filing Deadlines, 7 Measures105 recent visits
Japan's 1% Food Tax: Refunds, Filing Deadlines, 7 Measures Sales taxed at 1% while costs stay at 10% creates refunds, but tax-exempt and simplified-method businesses cannot claim them. The filing deadlines, the two-year lock-in that is waived, and the price-display grace period.
Why Japan's Tax Office Sees Your Foreign Accounts24 recent visits
Why Japan's Tax Office Sees Your Foreign Accounts Remittances above 1 million yen are auto-reported; CRS delivers foreign balances to Japan with no minimum. A 261-million-yen case shows both pipes at work.
Japan's Crackdown on "Kokuho-Nogare" Insurance Schemes20 recent visits
Japan's Crackdown on "Kokuho-Nogare" Insurance Schemes Two MHLW notices of September 14, 2026, read from the source text. Fees above your remuneration fail the test, whatever they are called — and why a genuine self-owned company is outside the scope.
Compute Take-Home Pay From Japan's Withholding Tax Slip19 recent visits
Compute Take-Home Pay From Japan's Withholding Tax Slip Take-home = payment amount − social insurance − income tax − resident tax. The missing resident tax trap, a 10% estimate and a worked ¥4.5m example.
Special Defense Income Tax: How Much More Will You Pay?16 recent visits
Special Defense Income Tax: How Much More Will You Pay? The surtax is levied on your income tax amount, not taxable income. You can work out your own increase from a single withholding tax statement.
Osaka City Business Subsidies 2026: 1.25% Equipment Loan6 recent visits
Osaka City Business Subsidies 2026: 1.25% Equipment Loan Equipment loans are 0.2 points cheaper through the city. Solar subsidies require national approval first. Covers tax treatment after you receive the money.
Japan's Residence Tax Exemption Line for Singles: ¥1.1M38 recent visits
Japan's Residence Tax Exemption Line for Singles: ¥1.1M The exemption line moved from ¥1m to ¥1.1m, with ¥1.19m next. Three tiers by municipality, the ¥1.55m pension benchmark, and how to check your line.
Japan's Electric Motorcycle Subsidies: CEV + Tokyo ¥480,00025 recent visits
Japan's Electric Motorcycle Subsidies: CEV + Tokyo ¥480,000 Fixed national amounts per model, up to ¥480,000 in Tokyo. How to find municipal programs and the e-scooter pitfall.
Will Japan Raise Taxes on Retirement Allowances?31 recent visits
Will Japan Raise Taxes on Retirement Allowances? The core review has been shelved three years running, but tightening has begun. Estimates by years of service, and how to prepare.
Selling Inherited Gold: Why the Tax Office Already Knew5 recent visits
Selling Inherited Gold: Why the Tax Office Already Knew In Japan, selling bullion for over 2 million yen triggers a dealer report with your name and My Number. Moving money afterwards only builds the evidence of intent.
Japan's Food Tax Back to 8% in 2029: Twice-a-Year Benefits22 recent visits
Japan's Food Tax Back to 8% in 2029: Twice-a-Year Benefits A twice-a-year cash benefit is planned for the restoration year, but only for low-to-middle earners, and every payout costs money to deliver. We examine the "cut, restore, distribute" design from the paying side.
Japan's Premium Adjustment Program for Part-Time Workers81 recent visits
Japan's Premium Adjustment Program for Part-Time Workers Starting October 2026, small employers can bear part of a part-timer's social-insurance premiums for up to 3 years, at no final cost to the company. Who qualifies and how to ask.
Japan Asset Management Companies: Worth It From 9m Yen?22 recent visits
Japan Asset Management Companies: Worth It From 9m Yen? Three real estate methods, why listed shares belong outside the structure, and the running costs you have to clear before any of it is worth doing.
Solar, Battery and V2H Subsidies 2026: Tokyo Area Compared20 recent visits
Solar, Battery and V2H Subsidies 2026: Tokyo Area Compared The national DR battery subsidy is over; prefectures and municipalities are now the main arena. Amounts and combination rules for the four Tokyo-area prefectures compared in one table.
Japan NHI Premium Rankings by Municipality: 212 Compared100 recent visits
Japan NHI Premium Rankings by Municipality: 212 Compared On the same ¥4 million salary, National Health Insurance runs from about ¥280,000 to ¥430,000 a year. One page summarizing our independent rankings of 62 Tokyo, 63 Saitama, 54 Chiba and 33 Kanagawa municipalities.
Japan's Municipal Pay Apps: 6 Reward Schemes Compared20 recent visits
Japan's Municipal Pay Apps: 6 Reward Schemes Compared 3% top-up rewards from Naka Pay and Sai Coin, 8% from Hachi Pay, a 30% premium from Hoku Pay. October 2026 campaigns and the shared pitfalls, from official terms only.
Closing a Company in Japan: The One-Month Final Return42 recent visits
Closing a Company in Japan: The One-Month Final Return Dissolution to completion of liquidation, the one-month final return, expired loss carryforwards for insolvent companies, and the deemed dividend on what is left.
Naka Pay: 3% Just for Topping Up, but Points Expire Fast25 recent visits
Naka Pay: 3% Just for Topping Up, but Points Expire Fast 3% on top-ups to 31 January 2027. 50,000 yen a month earns 1,500 points — but they die at the end of the month after next. Charge only what you will spend.
Denmark's Cow Burp Tax: First Farm Carbon Tax in 203018 recent visits
Denmark's Cow Burp Tax: First Farm Carbon Tax in 2030 300 kroner per tonne of CO2e from 2030, about 16,000 yen a year per dairy cow. Inside the design that pairs a 60% deduction with a 1-trillion-yen fund, the week New Zealand repealed its own levy, and how Japan compares.
Why Monaco Has No Income Tax: Abolished in 186923 recent visits
Why Monaco Has No Income Tax: Abolished in 1869 38,857 residents, no income tax, and still a budget surplus. Casino money is now 2.5% of revenue while VAT is half. De Gaulle's 1962 crisis, residency conditions, and Japan's exit tax and 10-year inheritance rule, from primary sources.
Kagoshima Travel Discount: 60% Off, Now Open, 384 Properties14 recent visits
Kagoshima Travel Discount: 60% Off, Now Open, 384 Properties Bookings opened on 14 September. It covers Silver Week, which the national Kyushu scheme cannot reach. Listed properties have already fallen from 402 to 384, so the allocation is being consumed.
Setagaya Pay Pays 0% at Large Stores. Here Is Why10 recent visits
Setagaya Pay Pays 0% at Large Stores. Here Is Why 3% at independents, 0% at large stores, capped at 1,000 points a month. Plus 500 points for resident verification and a six-month expiry to watch.
Running a Business in Another's Name: Japan's Rule17 recent visits
Running a Business in Another's Name: Japan's Rule Japan taxes the person who actually enjoys the income, whatever the paperwork says. A published NTA case where borrowed names ended in assessments from three directions at once.
Dutch Health Insurance: Private Cover, 0.1% Uninsured9 recent visits
Dutch Health Insurance: Private Cover, 0.1% Uninsured Not public universal coverage, not tax-funded care — a regulated private market that insures nearly everyone. The 159.30-euro premium, 385-euro deductible, subsidies, and the 4-month rule for expats and students.
Japan May Give Babysitting Costs a Tax Break. Maybe.28 recent visits
Japan May Give Babysitting Costs a Tax Break. Maybe. A new joint request from three agencies would give tax treatment to sitter and home help costs. What else in the August filings actually reaches households.
Japan's FSA Asks to Let the NISA Allowance Refill Sooner31 recent visits
Japan's FSA Asks to Let the NISA Allowance Refill Sooner Requests filed 31 August 2026 for FY2027. What each one would change, what it would not, and when December decides.
Minato Pay: 20% Back, and Exactly Where It Stops62 recent visits
Minato Pay: 20% Back, and Exactly Where It Stops 35,000 yen of spending fills the 7,000-point cap. And the ward's universal 10,000 yen payment still works on paper until 31 October.
Is Dubai Really Tax-Free? UAE's 9% Corporate Tax18 recent visits
Is Dubai Really Tax-Free? UAE's 9% Corporate Tax Why the UAE, with zero personal income tax, started taxing companies. How the OECD's 15% minimum reshaped tax havens — and three reasons moving to Dubai does not free you from Japanese taxes.
Minimum Wage vs Welfare in Japan: 2026 Gap by Prefecture50 recent visits
Minimum Wage vs Welfare in Japan: 2026 Gap by Prefecture The minimum wage now exceeds public assistance in every prefecture by 325 to 420 yen an hour. The ministry's method, and the three reasons it is not a ranking.
Kita City's Hoku Pay Launches 5 October: What to Expect131 recent visits
Kita City's Hoku Pay Launches 5 October: What to Expect Hoku Pay goes live on 5 October 2026. The 30%-premium issue is 5,000 yen for 6,500 yen, 280,000 units by lottery, up to 10 per person, applications until 25 October. We set out the 500 download points, the 1,500 resident points, and every deadline.
Germany's Dog Tax: 120 Euros a Year — and Japan Had One Too32 recent visits
Germany's Dog Tax: 120 Euros a Year — and Japan Had One Too Berlin charges 120 euros a year for one dog, 180 from the second; Munich charges fighting breeds 8 times the rate. Japan had a dog tax until 1982, and Izumisano City tried and failed to revive it in 2012. Two hundred years of dogs and taxes.
Saitama's Sai Coin: 3% Just for Topping Up22 recent visits
Saitama's Sai Coin: 3% Just for Topping Up Sai Coin awards 3% in Tamapon points when you load the wallet, not when you spend it, for top-ups made by 31 March 2027. Because it also pays municipal tax, insurance premiums and water bills, the rebate is easy to use up. Here are the conditions, caps and the 180-day expiry.
Japan's 48,904 NPOs: Fewer Than Convenience Stores38 recent visits
Japan's 48,904 NPOs: Fewer Than Convenience Stores Certified NPOs peaked in 2018 and have fallen for eight years. We use Cabinet Office and National Tax Agency data to show the revenue mix, why no national total of public funding exists, and how much a donation to an approved NPO returns.
US Citizenship-Based Taxation: FATCA, FBAR and the Exit Tax30 recent visits
US Citizenship-Based Taxation: FATCA, FBAR and the Exit Tax US citizens and green card holders must file on worldwide income even while living in Japan. FATCA already makes Japanese banks report their accounts. Renunciation surges, the exit tax, and the relief procedures for Accidental Americans.
Shibuya's Hachi Pay: 8% Back, and Where It Stops30 recent visits
Shibuya's Hachi Pay: 8% Back, and Where It Stops Hachi Pay returns 8% to verified Shibuya residents and 4% to everyone else, but the cap is 888 points per payment and 8,000 per month. We work out the annual take and set out every condition and deadline from the official terms.
Did Sugar, Fat and Chip Taxes Work? Health Taxes Worldwide37 recent visits
Did Sugar, Fat and Chip Taxes Work? Health Taxes Worldwide The UK cut sugar 46%; Denmark repealed its fat tax in 15 months; Hungary's consumption came back. The wins and losses of health taxes in 108 countries, and the link to Japan's liquor and tobacco taxes and the October 2026 beer tax unification.
Kyushu Travel Discount 2026: All Seven Booking Dates Are Out61 recent visits
Kyushu Travel Discount 2026: All Seven Booking Dates Are Out Kagoshima runs to end-February 2027; Kumamoto and Nagasaki booking-site quotas are closed; Saga and Fukuoka open 24 Sep, Miyazaki and Oita 25 Sep.
Singapore's CPF: 37% of Salary vs Japan's Pension24 recent visits
Singapore's CPF: 37% of Salary vs Japan's Pension 20% from you, 17% from your employer. Not a tax but your own asset, usable for housing, medical care and retirement — the design, the 90%-plus home ownership result, the liquidity and inequality criticisms, and the fundamental gap with Japan's pension and iDeCo.
Japan Keeps Gasoline at 170 Yen: The 32.5 Yen Subsidy59 recent visits
Japan Keeps Gasoline at 170 Yen: The 32.5 Yen Subsidy The provisional 25.1 yen tax is gone, yet 32.5 yen per litre in subsidy continues. We break 169.9 yen down to the yen, compare a tax cut with a subsidy, and show the annual saving by mileage.
Greece's Pool Tax: 324 Declared, 16,974 Found by Satellite18 recent visits
Greece's Pool Tax: 324 Declared, 16,974 Found by Satellite When declaring a pool meant a tax hike: how Greece imputed income from luxury, hunted evaders from the sky, and finally fixed collection with data — plus Japan's "taxation by outward form."
A Call from Japan's Tax Office: Audit or Guidance?20 recent visits
A Call from Japan's Tax Office: Audit or Guidance? "Is this an audit or administrative guidance?" Under guidance a voluntary amendment carries no understatement penalty; after an audit it is 10%. The agency states officers must tell you which it is before starting.
The U.S. 401(k) vs Japan's iDeCo: Why Auto-Enrollment Wins29 recent visits
The U.S. 401(k) vs Japan's iDeCo: Why Auto-Enrollment Wins America enrolls you automatically and keeps the exit open with a penalty; Japan makes you opt in and seals the exit until 60. How the behavioral-economics nudge built 94% participation, the 401(k)'s weaknesses, a full iDeCo comparison table, and handling a 401(k) after returning from a U.S. posting.
VTuber Taxes in Japan: Super Chats and US Withholding35 recent visits
VTuber Taxes in Japan: Super Chats and US Withholding Super Chats are business or miscellaneous income, not gifts. The 10.21% withholding on agency fees, the 24% US withholding risk, Live2D model expense treatment, and residence tax tips to keep a side job private.
Japan to End Marriage and Child-Rearing Fund Gift Exemption66 recent visits
Japan to End Marriage and Child-Rearing Fund Gift Exemption The Children and Families Agency will not seek an extension of the 10-million-yen lump-sum gift exemption, citing limited effect. Deadlines, existing accounts and tax-free alternatives explained.
Japan Eyes Inheritance Tax Exemption for Business Succession65 recent visits
Japan Eyes Inheritance Tax Exemption for Business Succession METI reportedly plans to request that the business succession tax deferral become a full exemption for SMEs pursuing growth investment and wage increases. Current deadlines: plan by 30 Sep 2027, succession by 31 Dec 2027.
Lottery Taxes Worldwide: Japan Tax-Free, US Up to 37%42 recent visits
Lottery Taxes Worldwide: Japan Tax-Free, US Up to 37% US federal tax up to 37% plus state tax; UK, Germany and France tax-free; Taiwan withholds 20%. Why Japan stays tax-free — about 40% is taken the moment you buy — and how to split group winnings without triggering gift tax.
Germany's Minijob: An Income Wall That Rises Every Year33 recent visits
Germany's Minijob: An Income Wall That Rises Every Year Germany's income ceiling is indexed to the minimum wage and has no take-home cliff. The design, the 6.93 million users, the "part-time lock-in" criticism, and how it compares with Japan's income walls.
Clinical Trial Pay in Japan: Tax Rules and Filing Thresholds18 recent visits
Clinical Trial Pay in Japan: Tax Rules and Filing Thresholds Around 7,000-10,000 yen per visit, hundreds of thousands for inpatient studies, no withholding. The filing thresholds (employees 200,000 yen, no salary 950,000 yen, dependents 580,000 yen) after the 2025 reform.
Japan EV Charger & V2H Subsidies 2026: Up to ¥2.3M25 recent visits
Japan EV Charger & V2H Subsidies 2026: Up to ¥2.3M A new flat 50,000 yen for detached-house charging outlets, up to 1.3 million yen for V2H, and up to 1 million yen more from Tokyo. Remaining budget, application order and pitfalls, from primary sources.
Japan's Cool Japan Fund Faces Abolition: The Numbers56 recent visits
Japan's Cool Japan Fund Faces Abolition: The Numbers Twelve years, 188 billion yen committed across 78 deals, and a cumulative loss of 54 billion yen — about 60% of which was running costs, not failed investments. Recovery rates, the 14 billion yen collapse and the audit findings.
Japan Blue Return Deduction Rises to 750,000 Yen in 202735 recent visits
Japan Blue Return Deduction Rises to 750,000 Yen in 2027 Japan's Blue Return special deduction moves to three tiers in 2027. Paper filing is capped at 100,000 yen, and simplified books with revenue above 10 million yen lose the deduction entirely. Requirements and forms explained.
Norway Lets Anyone See Your Taxes: Nordic Tax Transparency34 recent visits
Norway Lets Anyone See Your Taxes: Nordic Tax Transparency Search someone and they get notified — use fell 92%. Declared income rose 3%, but the happiness gap widened 29%. The transparency-privacy trade-off, from primary sources.
Japan Retail JGBs and Inheritance Tax: What the Bill Says43 recent visits
Japan Retail JGBs and Inheritance Tax: What the Bill Says The inheritance tax exemption for Japan's retail government bonds is only a clause asking the government to consider it. Current valuation, likely cap and criticism.
The Bobos and Japan's Tax Code: Taxing Good Taste15 recent visits
The Bobos and Japan's Tax Code: Taxing Good Taste It taxes pleasure and rewards virtue, hands dual-career couples a 4-million-yen bonus, and cannot touch the one inheritance that matters most to the new elite: education.
Japan's Tax-Exempt Household Benefits & Reductions List 2026107 recent visits
Japan's Tax-Exempt Household Benefits & Reductions List 2026 News mixes ended and current benefits. The 36,900 yen medical cap, 270 yen hospital meals, 70% off care premiums, NHI reductions and free university — all on one page, with a neutral take on the borderline "work less?" question.
Virtual Offices in Japan: Licences, Subsidies and Audits15 recent visits
Virtual Offices in Japan: Licences, Subsidies and Audits Audit odds do not change with the address — selection is AI plus your return. Licences and subsidies do change. Certified start-up support halves the incorporation tax from 150,000 to 75,000 yen.
Japan's Heavy Additional Tax: Where the Line Is Drawn24 recent visits
Japan's Heavy Additional Tax: Where the Line Is Drawn One case ended in a 27-million-yen assessment; the other had the penalty overturned. What separated them was a record of questions and answers made during the audit, which contradicted itself.
Why UK Healthcare Is Free: The NHS and Its Waiting List29 recent visits
Why UK Healthcare Is Free: The NHS and Its Waiting List Tax-funded and free at the point of use. The cost: a 7.28-million-case waiting list and roughly 3-month waits. The 1948 design, the comparison with Japan's insurance model, and what expats and students prepay.
Employee vs Sole Proprietor vs Company in Japan: Tax24 recent visits
Employee vs Sole Proprietor vs Company in Japan: Tax Same 6 million yen of value, three arrangements, 2026 Japanese rates. The low-remuneration company pays 24.9% but the individual keeps only 1.5 million yen. Social insurance, not income tax, is what actually separates them.
Japan's FY2027 Tax Reform Requests: How to Read Them104 recent visits
Japan's FY2027 Tax Reform Requests: How to Read Them 215 requests against 23 abolition items — ministries only ask for cuts, so increases surface in December. The FY2026 record, what is already settled for FY2027, and how to tell a request from a decision.
Esports Prize Money & Japanese Tax: Deductions, Withholding42 recent visits
Esports Prize Money & Japanese Tax: Deductions, Withholding A one-off prize is occasional income: a 500,000-yen deduction and only half taxed. Pros get broad expenses as business income. The 10.21% withholding math, double-taxation relief for overseas events, and the dependent-status thresholds, from primary sources.
Japan Accommodation Tax 2026: Full List and Tokyo's 3%352 recent visits
Japan Accommodation Tax 2026: Full List and Tokyo's 3% 42 local governments had ministerial consent by October 2025 and most started in 2026. Full rates by city, the prefecture-plus-city stacking, school-trip exemptions, and the input-credit trap for bookkeepers.
Used EVs in Japan: No CEV Subsidy, but Tax Breaks Apply70 recent visits
Used EVs in Japan: No CEV Subsidy, but Tax Breaks Apply Japan's CEV subsidy excludes used cars. The exceptions (Tokyo's islands, up to 300,000 yen), the previous owner's repayment rules, and the eco-car tax breaks and V2H subsidies used-EV buyers can still use.
Japan Subsidies Closing September 2026: Watch the Wage21 recent visits
Japan Subsidies Closing September 2026: Watch the Wage The Business Improvement Subsidy now closes the day before your prefecture's minimum wage takes effect — 30 September in most of Japan. Plus the Sustainability Subsidy Joint Type Round 3 and Tokyo's product improvement grant, with the tax treatment of subsidies explained.
Germany's Church Tax: 8-9% of Income Tax, State-Collected32 recent visits
Germany's Church Tax: 8-9% of Income Tax, State-Collected Automatically withheld from salary if you are a member; leaving requires a procedure and a fee at a government office. 660,000 leave a year, yet revenue is 12.8 billion euros. A 100-year-old design compared with the Nordics, Italy and Japan.
Tokyo EV Subsidies by Ward 2026: Only 5 of 62 Top Up42 recent visits
Tokyo EV Subsidies by Ward 2026: Only 5 of 62 Top Up Up to 2.6 million yen from the national CEV subsidy plus Tokyo's ZEV grant. On top of that, just Koto, Sumida, Adachi, Fuchu and Inagi add anything. Chiyoda suspended, Koganei ended, Nerima dropped V2H. The full 62-municipality table with charger and V2H grants.
Japan's High-Cost Medical Benefit: Household Rules46 recent visits
Japan's High-Cost Medical Benefit: Household Rules Family bills of 21,000 yen or more can be aggregated, and three payouts in 12 months cut the ceiling from the fourth time. Worked examples with the August 2026 figures, application steps and the two-year deadline.
Japan's Tax Burden in Context｜45.7% or 33.7%? 25th of 38151 recent visits
Japan's Tax Burden in Context｜45.7% or 33.7%? 25th of 38 Why the same burden reads as 45.7% or 32.7%, how Japan compares with five major economies, and why the issue is concentration rather than size.
Who Pays for Kumamoto's Recovery｜Public Money and Donations19 recent visits
Who Pays for Kumamoto's Recovery｜Public Money and Donations Do relief donations really reach victims? Where does recovery money come from? And will there be another reconstruction tax? The three channels explained.
Casualty Loss Deduction vs Disaster Relief Act in Japan31 recent visits
Casualty Loss Deduction vs Disaster Relief Act in Japan Compare both reliefs with a calculator, value your losses without receipts, and see why a specified extreme disaster extends carry-forward to five years.
Japan's Chu-hai Tax Rises in October 2026: ¥7 per 350ml Can115 recent visits
Japan's Chu-hai Tax Rises in October 2026: ¥7 per 350ml Can Beer falls ¥9.10 a can while chu-hai rises ¥7.00. A calculator, plus the tax rule behind the 9% ceiling on strong cans.
America's No Tax on Tips: A $25,000 Deduction to 202816 recent visits
America's No Tax on Tips: A $25,000 Deduction to 2028 Waiters can deduct up to $25,000 of tips a year — but payroll taxes remain, and over a third of tipped workers gain nothing. The design, the debate, and how Japan taxes tips and service charges.
Japan's EV Subsidy Clawback: The 4-Year Rule88 recent visits
Japan's EV Subsidy Clawback: The 4-Year Rule CEV subsidies must be held for 4 years in principle. Sell early and you repay a monthly pro-rata after prior approval; sell without telling and you risk full repayment plus a 10.95% surcharge. Exceptions and local rules included.
How Japan's Wealthy Cut Inheritance Tax22 recent visits
How Japan's Wealthy Cut Inheritance Tax Why converting cash into property and unlisted shares lowers Japan's inheritance tax, and the Supreme Court ruling that set the limit.
Japan's Disability Pension Is Tax-Free: 2026 Amounts253 recent visits
Japan's Disability Pension Is Tax-Free: 2026 Amounts Why Japan's disability pension is tax-free, how it differs from the old-age pension, its effects on dependent status, tax-exempt households and insurance premiums, plus the 270,000-750,000 yen deduction and the 1.8 million yen threshold — organized from primary sources.
The Singles Tax Was Real: The USSR's 6% Childlessness Tax32 recent visits
The Singles Tax Was Real: The USSR's 6% Childlessness Tax From 1941 the USSR deducted 6% from childless people's wages for about 50 years. Romania briefly doubled births — at a grave cost. What research says about birth rates, and how Japan's support levy differs.
Fuka Kyufu: The Hidden Cap on Your Medical Bills91 recent visits
Fuka Kyufu: The Hidden Cap on Your Medical Bills A hidden extra cap above Japan's High-Cost Medical Expense Benefit, offered by many corporate health insurance societies. Real thresholds, how to check from your insurance card, and the August 2026 revision.
Japan Tax Agency Scandals 2026: Staff and System Failures109 recent visits
Japan Tax Agency Scandals 2026: Staff and System Failures An official took 150 million yen; 259 taxpayer records leaked over LINE. The agency itself let 79 gift tax returns be viewed by others on e-Tax, and auditors found 380 million yen left uncollected. Never hand over cash, judge contacts by channel, check the tax office's numbers, and take complaints to the Taxpayer Support Officer.
Supporting Parents Living Apart: Japan's Dependent Rules967 recent visits
Supporting Parents Living Apart: Japan's Dependent Rules Living apart still qualifies if you keep sending money. The 2025 reform extended eligibility to pension income up to 1.68 million yen. The health insurance "remittance greater than income" test and 5-year retroactive claims, from primary sources.
Kanagawa NHI Premium Ranking: All 33 Municipalities Compared68 recent visits
Kanagawa NHI Premium Ranking: All 33 Municipalities Compared Cheapest: 中井町 (about 294,929 yen). Most expensive: 秦野市 (about 422,274 yen). Full ranking plus a simulator.
Chiba NHI Premium Ranking: All 54 Municipalities Compared48 recent visits
Chiba NHI Premium Ranking: All 54 Municipalities Compared Cheapest: 御宿町 (about 288,350 yen). Most expensive: 睦沢町 (about 427,830 yen). Full ranking plus a simulator.
Saitama NHI Premium Ranking: All 63 Municipalities Compared106 recent visits
Saitama NHI Premium Ranking: All 63 Municipalities Compared Cheapest: 川島町 (about 311,840 yen). Most expensive: 所沢市 (about 418,577 yen). Full ranking plus a simulator.
Chiba Solar, Battery and V2H Subsidies 2026: Lease Only18 recent visits
Chiba Solar, Battery and V2H Subsidies 2026: Lease Only The prefecture grants directly only for lease/PPA (closing 30 October). Buyers apply at their municipality, where V2H is one-tenth of costs capped at ¥250,000. Chiba, Funabashi and Yachiyo compared.
Kanagawa Solar, Battery and V2H Subsidies 2026: ¥500,0008 recent visits
Kanagawa Solar, Battery and V2H Subsidies 2026: ¥500,000 ¥500,000 from the prefecture for solar plus a battery (simultaneous install required, round 2 around September). V2H: Sagamihara ¥200,000, Yokohama ¥100,000. Kawasaki caps batteries at ¥700,000.
Saitama Solar, Battery and V2H Subsidies 2026: ¥450,00017 recent visits
Saitama Solar, Battery and V2H Subsidies 2026: ¥450,000 Up to ¥450,000 from the prefecture for solar plus a battery, but no stacking with national money for the same equipment. V2H comes from municipalities and the nation. How to split sources by equipment.
The Jock Tax: Ohtani's Deferral vs California's 13.3%20 recent visits
The Jock Tax: Ohtani's Deferral vs California's 13.3% Play a road game, get taxed. How salaries are apportioned by duty days across some 20 states and cities, and the California controversy over a 680 million dollar deferral, explained from primary sources.
Financial Typhoon Prep in Japan: Insurance and Tax5 recent visits
Financial Typhoon Prep in Japan: Insurance and Tax If flood coverage was dropped from your fire insurance, even above-floor flooding pays nothing. A 5-minute pre-typhoon checklist: policy check, photos before cleanup, and the tax relief that can waive your income tax entirely.
Estonia's 3-Minute Tax Return vs Japan's e-Tax: The Real Gap15 recent visits
Estonia's 3-Minute Tax Return vs Japan's e-Tax: The Real Gap Open the form and it is already written. How Estonia built the world's fastest tax filing, how Japan's "no-writing tax return" plan compares, and the settings to speed up your own filing.
Taiwan's Receipt Lottery (Uniform Invoice): NT$10M Top Prize28 recent visits
Taiwan's Receipt Lottery (Uniform Invoice): NT$10M Top Prize When receipts became lottery tickets, tax evasion faded. The world's most successful tax design, running for 75 years — plus how travelers collect their winnings.
Kyoto's Vacant Home Tax: FY2030, Second Homes Included24 recent visits
Kyoto's Vacant Home Tax: FY2030, Second Homes Included Rates and scope of Japan's first vacant home tax, the real-world results in Vancouver (vacant homes halved) and Paris (60% surcharge), and your options from now on.
France's Quotient Familial: Family-Based Income Tax25 recent visits
France's Quotient Familial: Family-Based Income Tax On household income equivalent to 6 million yen: about 1.94 million yen for a single person, about 490,000 yen for a couple with two children. Worked examples, 80 years of results, and why Japan shelved the idea.
Why US Medical Bills Cause Bankruptcy vs Japan's Cap29 recent visits
Why US Medical Bills Cause Bankruptcy vs Japan's Cap $220 billion in medical debt; over $10,000 for a one-day appendicitis stay. How Americans go bankrupt even with insurance, and how Japan's High-Cost Medical Care Benefit differs.
Germany's Childless Surcharge: A Real Singles Tax?19 recent visits
Germany's Childless Surcharge: A Real Singles Tax? Childless workers pay 4.2% of wages; five or more children, 2.6%. A real system born from a Constitutional Court order, compared with Japan's child and childcare support contribution.
Ceiling Amount Certificate Renews Every August46 recent visits
Ceiling Amount Certificate Renews Every August August 2026 combines the annual bracket switchover, revised ceilings, and the full shift away from paper insurance cards. The exceptions that still require the certificate, and how to check your parents' copayment ratio.
Tokushima EV Subsidies 2026: ¥400,000 for Businesses41 recent visits
Tokushima EV Subsidies 2026: ¥400,000 for Businesses The prefecture's 400,000 yen for EVs is businesses only (sole proprietors eligible). For ordinary individuals, the national CEV subsidy is the core. How the picture changes by status in Tokushima.
Miyazaki EV Subsidies 2026: Prefecture Excludes EVs63 recent visits
Miyazaki EV Subsidies 2026: Prefecture Excludes EVs The prefectural subsidy explicitly excludes EVs and Miyazaki City is unconfirmed. How to reliably secure the national CEV subsidy of up to 1.3 million yen.
Shimane EV Subsidies 2026: Okuizumo Pays ¥150,0005 recent visits
Shimane EV Subsidies 2026: Okuizumo Pays ¥150,000 Prefecture offers loans only; Matsue City has no subsidy. Okuizumo Town gives 150,000 yen limited to in-town dealers (fiscal year needs confirmation). A practical guide built around the national CEV subsidy.
Tottori EV Subsidies 2026: No Local Vehicle Subsidy25 recent visits
Tottori EV Subsidies 2026: No Local Vehicle Subsidy No vehicle subsidy confirmed at the prefectural or municipal level. Tottori City offers only a Wakabadai-district equipment subsidy. A practical guide built around the national CEV subsidy.
Nara EV Subsidies 2026: National CEV Is the Only Pillar32 recent visits
Nara EV Subsidies 2026: National CEV Is the Only Pillar No vehicle subsidy from the prefecture or Nara City. Uda City needs confirmation. How to reliably secure the national CEV subsidy of up to 1.3 million yen plus automobile tax reductions.
Toyama EV Subsidies 2026: City Shifts to FCV Only27 recent visits
Toyama EV Subsidies 2026: City Shifts to FCV Only The prefectural 50,000-yen EV subsidy ended in February with no FY2026 round confirmed. Toyama City offers FCV aid of 500,000 yen only. For EVs, the national CEV subsidy is the main pillar.
Aomori EV Subsidies 2026: Sai Village Stands Out45 recent visits
Aomori EV Subsidies 2026: Sai Village Stands Out Nothing from the prefecture or Aomori City; the national CEV subsidy is the pillar. Only Sai Village, a Decarbonization Leading Area, pays capacity × 1/2 × 40,000 yen/kWh. A real example of regional gaps.
Iwate EV Subsidies 2026: Morioka Closed, Business-Only10 recent visits
Iwate EV Subsidies 2026: Morioka Closed, Business-Only Morioka's 100,000 yen ran out of budget. The prefecture offers a business-only full-set program. The national CEV subsidy is the pillar — plus the apply-before-delivery lesson for next year.
Yamagata EV Subsidies 2026: No Prefectural Aid25 recent visits
Yamagata EV Subsidies 2026: No Prefectural Aid No prefectural subsidy; nothing confirmed for Yamagata City. Sagae City's ¥100,000-150,000 needs verification. How to plan safely around the national CEV subsidy.
Akita EV Subsidies 2026: National CEV Is Effectively All83 recent visits
Akita EV Subsidies 2026: National CEV Is Effectively All No vehicle subsidy confirmed from the prefecture or Akita City. The realistic combination: national CEV up to ¥1.3 million, automobile tax breaks, and Daisen City's ¥100,000 V2H subsidy.
Saga EV Subsidies 2026: ¥50,000 by Lottery, In-City Only6 recent visits
Saga EV Subsidies 2026: ¥50,000 by Lottery, In-City Only No prefectural subsidy. Saga City's 50,000 yen is limited to in-city store purchases and decided by lottery (first half closes Aug 31). How to combine it with the national CEV subsidy.
Oita EV Subsidies 2026: Individual Programs Ran Dry37 recent visits
Oita EV Subsidies 2026: Individual Programs Ran Dry The prefecture covers only commercial kei EVs for businesses, Nakatsu City ended in May, and Oita City offers equipment only. The national CEV subsidy plus Oita City's 50,000 yen for V2H is the realistic path.
Nagasaki EV Subsidies 2026: ¥200,000 With No Bundling23 recent visits
Nagasaki EV Subsidies 2026: ¥200,000 With No Bundling No prefectural subsidy. Nagasaki City covers everything from ¥200,000 for standard EVs to ¥30,000 for electric motorcycles, with no bundling requirements. How to combine with the national CEV subsidy for a scale of about ¥1.5 million.
Yamaguchi EV Subsidies 2026: Shunan Pays Up to ¥100,00025 recent visits
Yamaguchi EV Subsidies 2026: Shunan Pays Up to ¥100,000 The prefecture focuses on loans and charging infrastructure with no purchase subsidy. Shunan City is accepting ¥100,000 for standard EVs and ¥50,000 for kei vehicles. How to combine with the national CEV subsidy.
Kagawa EV Subsidies 2026: Marugame Pays ¥50,00040 recent visits
Kagawa EV Subsidies 2026: Marugame Pays ¥50,000 No prefectural aid. Marugame City's 50,000 yen is an after-purchase application due within 3 months from the month after registration. Takamatsu City has no vehicle subsidy. How to combine them with the national CEV subsidy.
Yamanashi EV Subsidies 2026: Kofu Pays ¥100K With V2H30 recent visits
Yamanashi EV Subsidies 2026: Kofu Pays ¥100K With V2H No prefectural aid. Kofu City pays 50,000 yen for an EV plus 100,000 yen with a V2H and solar set; Fujikawa Town 100,000 yen. How to combine them with the national CEV subsidy.
Kumamoto EV Subsidy 2026: City ¥100k Closed, CEV Ends in Dec55 recent visits
Kumamoto EV Subsidy 2026: City ¥100k Closed, CEV Ends in Dec No prefectural subsidy. Kumamoto City's 100,000 yen requires power-feeding capability, in a two-period system, with quake-related delay notices. Funding-plan cautions included.
Wakayama EV Subsidies 2026: ¥150,000 With Renewables5 recent visits
Wakayama EV Subsidies 2026: ¥150,000 With Renewables No prefectural subsidy. Wakayama City's 150,000 yen requires home solar or a 100%-renewable plan (a plan switch counts). The race for the remaining 31 slots and how to stack subsidies.
Okayama EV Subsidy 2026: City Pays Up to 150,000 Yen24 recent visits
Okayama EV Subsidy 2026: City Pays Up to 150,000 Yen The prefecture is business-only; individuals are not eligible. Okayama City pays one-third: 150,000 yen for standard EVs, 500,000 yen for FCVs, no solar requirement. Estimation tips included.
Gifu EV Subsidy 2026: Municipal Slots Vanish in April44 recent visits
Gifu EV Subsidy 2026: Municipal Slots Vanish in April No prefectural subsidy for individuals. Hida City's 200,000 yen ended April 16, Kaizu City has ended, Gifu City has none. How to use the national CEV subsidy and prepare for next April.
Niigata EV Subsidy 2026: Sado City Adds Up to ¥400,00013 recent visits
Niigata EV Subsidy 2026: Sado City Adds Up to ¥400,000 No vehicle subsidy from the prefecture or Niigata City. Sado City offers 1/2 of the national CEV, capped at ¥400,000 (within 60 days of registration). How the total can reach a ¥1.2 million scale.
Tochigi EV Subsidy 2026: Prefecture Is Business-Only42 recent visits
Tochigi EV Subsidy 2026: Prefecture Is Business-Only The prefecture's ¥200,000 is business-only (power-supply capability + cooperation vehicle registration). Nasushiobara's vehicle portion has ended. For individuals, the national CEV subsidy of up to ¥1.3 million is the core.
Fukushima EV Subsidies 2026: FCV Only at Prefecture35 recent visits
Fukushima EV Subsidies 2026: FCV Only at Prefecture The prefectural EV subsidy ended; only FCV aid up to 1 million yen remains. Iwaki, Aizuwakamatsu (child-rearing +10,000 yen), and 2 more cities accept applications. How to combine with the national CEV subsidy.
Miyagi EV Subsidies 2026: Prefecture Ends Vehicle Aid51 recent visits
Miyagi EV Subsidies 2026: Prefecture Ends Vehicle Aid The prefecture ended EV vehicle aid; Sendai offers V2H up to 200,000 yen (equipment-type). Vehicles rely on the national CEV subsidy of up to 1.3 million yen. Tome City's 50,000 yen has closed.
Okinawa EV Subsidies 2026: ¥250,000 for Local-Made EVs25 recent visits
Okinawa EV Subsidies 2026: ¥250,000 for Local-Made EVs The prefectural subsidy is limited to islands and depopulated areas (250,000 yen for locally made EVs). Naha is not covered and has no city subsidy. Miyakojima City links to the national CEV, up to 340,000 yen. Explained by area.
Kagoshima EV Subsidies 2026: ¥200,000, Islands Only41 recent visits
Kagoshima EV Subsidies 2026: ¥200,000, Islands Only The prefectural subsidy is 200,000 yen, islands only. On the mainland: Kagoshima City's 80,000 yen (70% of budget used) plus the national CEV subsidy. How to build your stack in each area.
Ehime EV Subsidies 2026: Up to ¥300,000 in Matsuyama17 recent visits
Ehime EV Subsidies 2026: Up to ¥300,000 in Matsuyama Backed by indirect prefectural funding, Ehime's municipal subsidies are generous. Matsuyama pays up to 300,000 yen with solar and V2H add-ons; Saijo a flat 200,000 yen. How to stack them.
Mie EV Subsidies 2026: Municipal Top-Up, Tsu Excluded159 recent visits
Mie EV Subsidies 2026: Municipal Top-Up, Tsu Excluded The prefecture tops up municipal subsidies. Nine municipalities participate; Tsu City is excluded. Watarai Town pays 100,000 yen. Status by municipality and how to check.
Shiga EV Subsidies 2026: Solar and V2H Effectively Required10 recent visits
Shiga EV Subsidies 2026: Solar and V2H Effectively Required The prefectural subsidy is 100,000 yen for EVs, but solar + V2H is effectively mandatory, with in-prefecture dealer and 4-year disposal rules. How qualifying homes can stack subsidies — and what to rely on if you cannot.
Kochi EV Subsidies 2026: ¥300,000 for Kei EVs23 recent visits
Kochi EV Subsidies 2026: ¥300,000 for Kei EVs A kei-first scheme: kei EV 300,000 yen, regular EV 200,000 yen, FCV 1,000,000 yen. National CEV filing and in-prefecture dealer required. How a kei EV can reach around 880,000 yen.
Nagano EV Subsidies 2026: Up to ¥650,000 With Solar10 recent visits
Nagano EV Subsidies 2026: Up to ¥650,000 With Solar Newly created for FY2026: 250,000 yen with existing solar, 300,000 yen when installed together, up to 650,000 yen combined. How to triple-stack it with the national CEV subsidy.
Gunma EV Subsidies 2026: 500,000 Yen Program Gone in 1 Hour46 recent visits
Gunma EV Subsidies 2026: 500,000 Yen Program Gone in 1 Hour The prefectural subsidy of 500,000 yen for 70 kWh+ EVs with power-supply functions sold out in one hour. We cover the national CEV subsidy, Oizumi Town's program, and getting ready for the first-day race.
Ibaraki EV Subsidies 2026: Hitachiota Pays Up to ¥200,00044 recent visits
Ibaraki EV Subsidies 2026: Hitachiota Pays Up to ¥200,000 No prefectural aid for individuals. Hitachiota is accepting applications: 200,000 yen for standard EVs, 150,000 yen for kei EVs. No vehicle subsidies in Mito or Tsukuba. How to combine with the national CEV subsidy.
Hokkaido EV Subsidies 2026: Sapporo Closed in June34 recent visits
Hokkaido EV Subsidies 2026: Sapporo Closed in June No prefectural aid for individuals. Sapporo's 100,000 yen (1.5x with conditions) ran out in June; Hakodate excludes EVs. We explain the realistic route built on the national CEV subsidy of up to 1.3 million yen.
Fukuoka EV Subsidies 2026: ¥100,000 Plus Renewable Bonus32 recent visits
Fukuoka EV Subsidies 2026: ¥100,000 Plus Renewable Bonus No prefectural subsidy. Fukuoka City offers 100,000 yen plus a 50,000 yen renewable bonus (PHEVs now excluded). Kitakyushu City has none. How to combine with the national CEV subsidy of up to 1.3 million yen.
Hiroshima EV Subsidies 2026: Hatsukaichi Pays ¥100,00046 recent visits
Hiroshima EV Subsidies 2026: Hatsukaichi Pays ¥100,000 No purchase subsidy from the prefecture or Hiroshima City. Hatsukaichi offers 100,000 yen each with LINE applications. How to combine with the national CEV subsidy of up to 1.3 million yen, based on primary sources.
Shizuoka EV Subsidy 2026: Hamamatsu Pays ¥1,000 per kWh83 recent visits
Shizuoka EV Subsidy 2026: Hamamatsu Pays ¥1,000 per kWh No prefectural subsidy for individuals. Hamamatsu City: battery capacity × ¥1,000/kWh (capped at ¥60,000). Covers combining the national CEV ¥1.3 million and the relocation support grant.
Kyoto EV Subsidy 2026: None From Prefecture; Uji ¥150,00052 recent visits
Kyoto EV Subsidy 2026: None From Prefecture; Uji ¥150,000 No vehicle subsidy from the prefecture or Kyoto City. Uji City's ¥150,000 requires applying within 6 months after the national CEV grant is finalized. How to combine them, from primary sources.
Hyogo EV Subsidies 2026: Kobe Drops EVs, Kasai Still Open32 recent visits
Hyogo EV Subsidies 2026: Kobe Drops EVs, Kasai Still Open Kobe dropped EVs, Himeji ended in late May, the Awaji program is over. Kasai is still accepting applications. Build around the national CEV subsidy of up to ¥1.3 million.
Osaka EV Subsidies 2026: National CEV Grant Only42 recent visits
Osaka EV Subsidies 2026: National CEV Grant Only Toyonaka's ¥100,000 ran out in June; Osaka City has none; Sakai abolished its program. Build around the national CEV subsidy of up to ¥1.3 million and prepare early for next year.
Are School Festival Stalls and PTA Bazaars Taxed in Japan?73 recent visits
Are School Festival Stalls and PTA Bazaars Taxed in Japan? School events are fine, and bazaars held once or twice a year are not a profit-making business. Only repeated club stalls and personal profit-splitting need care. With an accounting template.
Are Wedding Gifts and Condolence Money Taxed in Japan?49 recent visits
Are Wedding Gifts and Condolence Money Taxed in Japan? Common-sense goshugi and koden are tax-free. Parents paying wedding costs directly is fine; lump-sum cash triggers gift tax over JPY 1.10 million. Return-gift pitfalls covered too.
Oshi-katsu and Taxes in Japan: Super Chats, Tips & Gift Tax15 recent visits
Oshi-katsu and Taxes in Japan: Super Chats, Tips & Gift Tax Trips and merch are household expenses, Super Chat revenue is taxable income, and direct support over 1.1 million yen a year enters gift-tax territory. Fan-activity money organized by three positions.
Taxes on Reselling Trading Cards in Japan42 recent visits
Taxes on Reselling Trading Cards in Japan Disposal is tax-free, a card over 300,000 yen is capital gains, and reselling is miscellaneous income. The 500,000 yen deduction, the 5% deemed acquisition cost, and record-keeping — organized into three patterns.
After a Parent Dies in Japan: Money & Tax Deadline Roadmap15 recent visits
After a Parent Dies in Japan: Money & Tax Deadline Roadmap Renunciation 3 months, final tax return 4, inheritance tax 10, registration 3 years. Money you can claim (funeral allowance, unpaid pension, medical refunds) and the advance withdrawal system, ordered by deadline.
Retirement Money Roadmap in Japan: iDeCo and Pension Order22 recent visits
Retirement Money Roadmap in Japan: iDeCo and Pension Order One timeline from age 55 to 70 covering the retirement allowance, iDeCo, pension, health insurance, and unemployment benefits — the 10-year rule, the deferral trap, and the chain reaction into insurance premiums.
Which Parent Claims the Kids? Insurance vs Tax in Japan445 recent visits
Which Parent Claims the Kids? Insurance vs Tax in Japan Health insurance: in principle the higher earner. Tax: choosable at year-end adjustment. Including the technique of claiming under-16s under the lower earner to aim for resident tax exemption — organized from the official circular.
High-Cost Long-Term Care Fee: Refunds Over ¥44,400/mo24 recent visits
High-Cost Long-Term Care Fee: Refunds Over ¥44,400/mo Apply only once; claim retroactively within 2 years. The August 2026 threshold revision and the annual medical + long-term care combined benefit — Japan's care-cost refunds, fully organized.
Chiba EV Subsidies 2026: City ¥100,000 With Solar95 recent visits
Chiba EV Subsidies 2026: City ¥100,000 With Solar No prefectural subsidy for individuals. How to combine the national CEV subsidy up to ¥1.3 million + Chiba City's ¥100,000–150,000 (solar bundle, first-come) and Funabashi City, from primary sources.
Saitama EV Subsidies 2026: City ¥50,000 + National CEV43 recent visits
Saitama EV Subsidies 2026: City ¥50,000 + National CEV No prefectural purchase subsidy for Reiwa 8. Build a two-tier plan: the national CEV subsidy up to ¥1.3 million + Saitama City's ¥50,000 and ¥100,000 for V2H (first-come). Tax treatment included.
Spot Work Tax in Japan (Timee): The ¥200,000 Myth21 recent visits
Spot Work Tax in Japan (Timee): The ¥200,000 Myth "No filing under 200,000 yen" does not apply to Timee wages. Column C withholding, the 1.78-million-yen student threshold, dependent limits of 1.5M/1.3M yen, and refund claims — all organized.
Shizuoka Relocation Grants: ¥1M Household + ¥1M Child18 recent visits
Shizuoka Relocation Grants: ¥1M Household + ¥1M Child ¥1,000,000 per household plus ¥1,000,000 per child in relocation grants, and Shizuoka City's housing subsidy of up to ¥4,000,000. The economics of a Shinkansen move — Mishima to Shinagawa in under 40 minutes — and the repayment conditions, explained.
Child Rearing Allowance: Submit the Status Report in August51 recent visits
Child Rearing Allowance: Submit the Status Report in August Due August 1-31. Required even during full payment suspension; two years unsubmitted means losing eligibility. FY2026 amounts, income limits, and pitfalls like the 80% child-support inclusion.
Japan Business Manager Visa: ¥30M Capital Rule & Tax19 recent visits
Japan Business Manager Visa: ¥30M Capital Rule & Tax No consumption tax exemption, 180,000 yen inhabitant tax, 210,000 yen registration tax — what the October 2025 rules really cost, and the taxes on the way out.
Kumamoto Earthquake Support: Payments up to ¥3 Million75 recent visits
Kumamoto Earthquake Support: Payments up to ¥3 Million From applying for the disaster victim certificate (photos before cleanup) to emergency repairs under the Disaster Relief Act, livelihood rebuilding support payments, the casualty loss deduction and deadline extensions, and Safety Net Guarantee No. 4. A practical guide for those affected and the family members supporting them.
Japan Home Renovation Subsidies 2026: Up to ¥1M + Tax Relief42 recent visits
Japan Home Renovation Subsidies 2026: Up to ¥1M + Tax Relief How to combine the four programs of the Housing Energy-Saving 2026 Campaign (Window Renovation, Mirai Eco Housing, Water Heater Energy-Saving) with renovation tax relief, long-term care insurance home modification, and municipal subsidies — including the application flow, budget exhaustion, and inspection-scam warnings.
Kumamoto Earthquake: Relief Donations and Tax Relief28 recent visits
Kumamoto Earthquake: Relief Donations and Tax Relief Donations to the Japanese Red Cross, the Community Chest, or local governments qualify for the special resident-tax deduction. Certified NPO support donations get up to a 40% tax credit. We break down the tax rules and list reliable, official donation channels.
Tokyo NHI Premium Ranking 2026: All 62 Wards, Cities & Towns191 recent visits
Tokyo NHI Premium Ranking 2026: All 62 Wards, Cities & Towns From FY2026, a new "child and childcare support" portion is added. Using Tokyo's published rates, we calculated National Health Insurance premiums for all 62 wards, cities, and towns. The 23 wards are largely unified, Fuchu, Nishitokyo, and Kunitachi are cheapest among cities, and Nakano Ward is highest under its own rate schedule.
Tokyo vs Rural Japan: Which Really Pays Off?18 recent visits
Tokyo vs Rural Japan: Which Really Pays Off? Wages run 1.2x higher in Tokyo, housing up to 1.6x. Singles come out about even, a single-income family of four favors rural areas, and remote workers on a Tokyo salary come out ahead — a data-driven look using official statistics and Japan's relocation support grant.
Japan Festival Stall Tax: The 8% vs 10% Rule14 recent visits
Japan Festival Stall Tax: The 8% vs 10% Rule Takeaway festival food is 8% tax, eating at provided seating makes it 10%, and goldfish scooping is 10% since it isn't food at all. From vendor filing to neighborhood association stalls and company sponsorships — explained from NTA sources.
Doujin Circle Taxes: Filing, Expenses, Inventory & Invoices27 recent visits
Doujin Circle Taxes: Filing, Expenses, Inventory & Invoices The question every circle asks after a good sales year: "Do I need to file?" ¥200,000 is about income, not revenue; unsold copies aren't an expense; invoices are usually unnecessary — explained from official NTA sources.
Is Life Insurance Really Necessary in Japan?6 recent visits
Is Life Insurance Really Necessary in Japan? Insurance is a "loss" by design — whether it's still worth buying depends on your household. A breakdown grounded in Sony Life and Prudential Life's scandals, the high-cost medical system, survivor pensions, and dual-income economics.
Japan's Tax-Free Meal Subsidy Rises to ¥7,500/Month in 202639 recent visits
Japan's Tax-Free Meal Subsidy Rises to ¥7,500/Month in 2026 The first increase in 42 years, from 3,500 to 7,500 yen a month. Why it's more efficient than a salary raise, the two requirements for tax-free treatment, and the cash-payment pitfall — explained from official sources.
iDeCo's December 2026 Reform: Enrollment to Age 7039 recent visits
iDeCo's December 2026 Reform: Enrollment to Age 70 Enrollment extends to under 70; caps rise to ¥75,000 for the self-employed and a ¥62,000 pool for employees. What changes, when, who benefits, and the withdrawal caveats — from official sources.
Corporate Finance Hacks 2026: Per Diems and Used Cars21 recent visits
Corporate Finance Hacks 2026: Per Diems and Used Cars Travel per diems, the 4-year-old used car trick, and short-term prepaid expenses, verified against primary sources — plus the cash that comes back later and the countermeasures already in place.
7 Legal Tax & Social Insurance Hacks for Japan in 202612 recent visits
7 Legal Tax & Social Insurance Hacks for Japan in 2026 The August fiscal year-end trick for the 20% special measure, the 400,000-yen depreciation threshold, the micro-corporation dual-wield strategy, side-business bookkeeping rules, and the 7-year gift rule — with the risks explained.
Who Really Gets Japan's Subsidies? 1M-Record Analysis11 recent visits
Who Really Gets Japan's Subsidies? 1M-Record Analysis From the real story behind "7 trillion yen to Hakuhodo" to mid-tier manufacturers hitting a 5-billion-yen cap and 9,910 subsidy regulars — explained using our own award database.
Japan Tax for Wealthy Foreigners: 5-Year Rule & Exit Tax29 recent visits
Japan Tax for Wealthy Foreigners: 5-Year Rule & Exit Tax The non-permanent resident window, exit tax and visa types, inheritance tax exceptions, and the 30-million-yen Business Manager visa — explained from official sources.
Tax on Acquiring and Valuing Unlisted Shares in Japan22 recent visits
Tax on Acquiring and Valuing Unlisted Shares in Japan A primary-source explanation of the share valuation of unlisted shares (comparable-industry, net asset value, dividend discount) and the "deemed gift" mechanism that taxes the buyer on a low-price acquisition.
M&A of Japanese Firms by Foreign Buyers: Taxation25 recent visits
M&A of Japanese Firms by Foreign Buyers: Taxation Capital gains on Japanese shares of non-residents and foreign corporations are in principle tax-exempt, but shares similar to a business transfer and real-estate-rich company shares are taxable. We organize dividend withholding, PE, and tax treaties from primary sources.
Japanese Real Estate Tax for Foreigners and Non-Residents28 recent visits
Japanese Real Estate Tax for Foreigners and Non-Residents The taxes when a non-resident acquires, holds, and sells Japanese real estate — the 20.42% withholding on rent, the 10.21% withholding at sale, and the tax agent — organized from primary sources.
Cybersecurity Subsidies in Japan 2026: Software & Tax43 recent visits
Cybersecurity Subsidies in Japan 2026: Software & Tax National and Tokyo subsidies for EDR, UTM, and antivirus software, organized in the latest edition. Eligible services, caps, and the application flow — plus the tax point that a subsidy is taxable income.
Minpaku and Taxes in Japan: Income, Consumption, Lodging21 recent visits
Minpaku and Taxes in Japan: Income, Consumption, Lodging Minpaku income is in principle miscellaneous income. Consumption tax, expanding lodging tax, expenses and apportionment, and effects on the mortgage credit and fixed asset tax — organized from primary sources.
Japan Oct 2026: Minimum Wage Up & the ¥1.06M Wall Abolished212 recent visits
Japan Oct 2026: Minimum Wage Up & the ¥1.06M Wall Abolished The social-insurance line shifts from "income" to "20 hours a week." With a simulator where you just enter your hourly wage and weekly hours, we explain October's double reform.
Japan's Oct 2026 Liquor Tax Reform: Beer Gets Cheaper821 recent visits
Japan's Oct 2026 Liquor Tax Reform: Beer Gets Cheaper The beer-group liquor tax is unified at 54.25 yen. We explain the cuts and hikes, with a tool to estimate the annual impact on your evening drink.
Japan's Refundable Tax Credit: How Much Would You Get?318 recent visits
Japan's Refundable Tax Credit: How Much Would You Get? A ¥40,000-per-person benefit is under consultation. The mechanism, the latest state, and an on-the-spot simulator of the plus and minus by annual income.
Which NPOs Get Children and Families Agency Subsidies?11 recent visits
Which NPOs Get Children and Families Agency Subsidies? From public data such as the administrative project review, a ranking of the Children and Families Agency's payments to NPOs. The article explains, with data, the reality that they make up about 0.1% of the total, and how the mechanism works.
Sole Proprietor Back to Employee: Closing a Business20 recent visits
Sole Proprietor Back to Employee: Closing a Business From the business closure notification, blue-return withdrawal, and invoice cancellation to leaving National Health Insurance, the final tax return, and the advantageous exit from the Small Enterprise Mutual Aid — explained in chronological order.
Inheritance Registration Due 31 March 2027: 6 Months Left11 recent visits
Inheritance Registration Due 31 March 2027: 6 Months Left Old unregistered inheritances are due by 31 March 2027. The October–March plan, the free one-person heir declaration, the steps to the fine, and exemptions ending the same day.
Tokyo Pre-Marital Health Check Subsidy 2026: Apply22 recent visits
Tokyo Pre-Marital Health Check Subsidy 2026: Apply Tokyo residents aged 18–39 can get up to ¥30,000 regardless of sex. The flow—take the free course, get tested at a registered medical institution, apply online—and the key cautions, organized.
Why Is Japan's Inheritance Tax the World's Highest?15 recent visits
Why Is Japan's Inheritance Tax the World's Highest? The top rate of 55% is the highest OECD level. A neutral look at the history of an inheritance tax born in the Russo-Japanese War and once as high as 90% postwar, and the real nature of its "heaviness."
Residence-Tax-Exempt Households 2026: Do You Qualify?57 recent visits
Residence-Tax-Exempt Households 2026: Do You Qualify? For a single person, the guideline is salary income of ¥1.1 million or less (up from FY2026). We organize the per-capita vs income-based levy, income guidelines by household, and a list of benefits such as benefit payments and the high-cost medical expense benefit.
Zentoshin's Collapse and the Bankruptcy Mutual Aid9 recent visits
Zentoshin's Collapse and the Bankruptcy Mutual Aid In a large bankruptcy with ¥125.9 billion in liabilities, member stores' card sales went unpaid. We organize the immediate response and the conditions of the mutual aid that lets you borrow 10x premiums, up to ¥80 million.
How Far Can Influencers Deduct Food and Travel?31 recent visits
How Far Can Influencers Deduct Food and Travel? We organize the conditions under which groceries and travel become deductible and how to apportion them, the rule that product provision = income, and the pitfall that a miscellaneous-income loss cannot be offset.
Tokyo's Water Charge Waiver 2026: From When, How Long144 recent visits
Tokyo's Water Charge Waiver 2026: From When, How Long In summer 2026 too, four months of the waterworks base charge are waived. ¥5,148 for a 20 mm contract, no application needed. A rundown of start times by meter-reading month and points to note.
Furusato Nozei 2026: Smart Choices After the End of Points31 recent visits
Furusato Nozei 2026: Smart Choices After the End of Points Portal-site points are banned, but "payment points" are still awarded. Return gifts, site choice, and deduction limits — how to avoid losing out.
July 2026 Subsidy Deadlines in Japan: AI, Labor-Saving, M&A15 recent visits
July 2026 Subsidy Deadlines in Japan: AI, Labor-Saving, M&A The main July-deadline subsidies organized in deadline order. From GBizID preparation to the tax-treatment caution that "a subsidy is taxable."
Energy-Efficient Appliance and AC Subsidies in 202623 recent visits
Energy-Efficient Appliance and AC Subsidies in 2026 An overview of local-government-run support such as the Tokyo Zero Emission Points, air-conditioner assistance for tax-exempt and elderly households, how to find it, and the tax treatment.
Aichi EV Subsidy 2026: National CEV Plus Local Support82 recent visits
Aichi EV Subsidy 2026: National CEV Plus Local Support Individuals: national CEV (EV up to ¥1.3M) + municipalities. The prefecture is mainly for businesses. Covers the charging-equipment subsidy, automobile tax, and the taxation of subsidies.
Student Part-Time Work and Parents' Dependent Status144 recent visits
Student Part-Time Work and Parents' Dependent Status The student's own income tax up to ¥1.78M, the parents' dependent status up to ¥1.36M, university students kept at the full amount up to ¥1.59M via the special deduction for specified relatives, and social insurance at ¥1.3M/¥1.5M — all organized.
Special Due-Date Rule for Withholding Income Tax17 recent visits
Special Due-Date Rule for Withholding Income Tax Fewer than 10 salary recipients on an ongoing basis lets you pay half a year at once. Only salary, retirement allowances, and professional fees are covered. Timing and additional tax, from primary sources.
Invoice 20% Rule: When It Ends and the Filing Deadline33 recent visits
Invoice 20% Rule: When It Ends and the Filing Deadline For individuals, the 2026 tax year is the last. The 30% rule, the 31 March 2028 notification deadline, the last period by fiscal year-end, and interim filing.
Reskilling Subsidies in Japan: Training Benefits & Taxes21 recent visits
Reskilling Subsidies in Japan: Training Benefits & Taxes For individuals (education and training benefits, METI's ¥560,000 support) and employers (subsidies), plus the tax-exempt treatment of benefits and the special deduction for specific expenditures — organized from primary sources.
Tax on a ¥10 Million Income in Japan: Take-Home Pay27 recent visits
Tax on a ¥10 Million Income in Japan: Take-Home Pay A clear breakdown of the employment income deduction, social insurance, the basic deduction, income tax, residence tax, and the mortgage loan credit, with the flow of the calculation and diagrams.
Nationwide Childrearing Support in Japan: Full Guide78 recent visits
Nationwide Childrearing Support in Japan: Full Guide From national programs like the child allowance, lump-sum childbirth grant, and free education to Tokyo's 018 Support and Akashi City's five free provisions, organized from primary sources.
Rosenka 2026: Reading Japan's Land Values for Tax18 recent visits
Rosenka 2026: Reading Japan's Land Values for Tax How to read a rosenka map, calculate the valuation of land for one's own use, the multiplier method, and the differences from the published land price and fixed-asset-tax valuation — organized from the NTA's primary sources.
Tokyo Childrearing Support vs Kanagawa, Saitama, Chiba27 recent visits
Tokyo Childrearing Support vs Kanagawa, Saitama, Chiba 018 Support, free childcare fees for ages 0–2, free private high school, medical expenses, and childbirth/fertility organized by field, with a side-by-side comparison of the four Tokyo-area prefectures.
When Does Japan's Food Consumption Tax Cut Start?26 recent visits
When Does Japan's Food Consumption Tax Cut Start? The axis is a 1% rate, limited to 2 years, starting in April 2027. Eating out stays at 10%. We explain annual savings by household and the relation to the refundable tax credit with the latest developments.
The ¥40,000 Refundable Tax Credit: How It Would Work14 recent visits
The ¥40,000 Refundable Tax Credit: How It Would Work A new mechanism that pays out in cash the portion that cannot be fully absorbed. ¥40,000 per person is the leading proposal. Coverage, timing, and how you receive it, explained with the latest developments as of June 2026.
Japan Departure Tax ¥3,000: Who Pays and Who Is Exempt22 recent visits
Japan Departure Tax ¥3,000: Who Pays and Who Is Exempt From departures on 1 July 2026 the International Tourist Tax tripled to ¥3,000. The old rate survives only on tickets contracted before 1 July with the departure date already fixed. Open tickets, coupon tickets and any change of departure date are ¥3,000. The ten exemptions and where the Japan Tourism Agency's ¥138,345 million budget goes, set out from primary sources.
Why Is DMM an LLC? Merits Over a Stock Company27 recent visits
Why Is DMM an LLC? Merits Over a Stock Company No public notice of financial results, no officer term, low registration cost, freedom in decision-making. It also explains that taxes do not change so it is not tax saving, along with the demerits and procedures.
Retirement Pay Tax and Take-Home Quick Table12 recent visits
Retirement Pay Tax and Take-Home Quick Table Tax and take-home for retirement pay of ¥10M–¥30M and 20–38 years of service, in a quick table. With 30 years, tax-free up to ¥15 million. The mechanism and cautions from primary sources.
Health Insurance After Leaving a Job: Three Options26 recent visits
Health Insurance After Leaving a Job: Three Options Comparing the three options by premium and conditions. Voluntary continuation within 20 days, NHI reduced for company-reason leaving, dependent coverage ¥0 but conditional. How to choose by income and reason for leaving, explained from primary sources.
Claiming a Parent as a Dependent: Gains and Traps73 recent visits
Claiming a Parent as a Dependent: Gains and Traps Separating the tax dependent, the social insurance dependent, and the same household. Explaining the benefit of the dependent deduction and the drawback of rising high-cost medical expenses and long-term care insurance premiums, by the numbers.
Small Depreciable Assets Limit Rises to ¥400,00023 recent visits
Small Depreciable Assets Limit Rises to ¥400,000 From assets acquired in April 2026, expanded from under ¥300,000 to under ¥400,000. Full expensing up to ¥3 million/year. From when, for whom, and what happens to assets being depreciated — explained with primary sources.
iDeCo and Retirement Pay: Order of Receipt Changes Tax498 recent visits
iDeCo and Retirement Pay: Order of Receipt Changes Tax Both the iDeCo lump sum and a retirement allowance are retirement income. The 2026 reform changed it to the "5→10-year rule." We explain the order and timing of receipt that avoids overlap elimination, with three rules and a concrete example.
State Land at Up to 90% Off: Inheritance-Reversion Sales19 recent visits
State Land at Up to 90% Off: Inheritance-Reversion Sales The Ministry of Finance's policy to sell inherited land that reverted to the state (national-treasury-reverted property) at up to a 90% discount — organized from primary sources: the background, how to buy (Finance Bureau, bidding), how to spot the reason it did not sell, and the fixed asset tax after buying.
Sales ¥11M, Expenses ¥3.3M: How Much Consumption Tax?27 recent visits
Sales ¥11M, Expenses ¥3.3M: How Much Consumption Tax? From the idea of breaking tax-included down into tax-excluded, we calculate concretely from the general method ¥700,000, the simplified method, the 20% special provision ¥200,000, to the 30% special provision ¥300,000. Who pays how much and when, organized with primary sources.
Fukui EV Subsidy 2026: Youth Discount Plus National Aid26 recent visits
Fukui EV Subsidy 2026: Youth Discount Plus National Aid The national CEV subsidy (up to ¥1.3 million) + Fukui Prefecture's Next-Generation Vehicle Adoption Promotion Project Subsidy (EV/PHV ¥100,000, FCV ¥500,000, Youth Discount ¥400,000): conditions, application, and taxation explained from primary sources.
Kanagawa EV Subsidy 2026: Prefecture Covers Commercial34 recent visits
Kanagawa EV Subsidy 2026: Prefecture Covers Commercial Kanagawa's prefectural subsidy centers on commercial-use EVs; personal cars are not covered. Individuals should think in terms of national + municipal. Explained from primary sources, including the prefecture's charging-equipment subsidy and the taxes on subsidies.
Ishikawa EV Subsidy 2026: Prefecture Plus National Aid21 recent visits
Ishikawa EV Subsidy 2026: Prefecture Plus National Aid The national CEV subsidy (up to ¥1.3 million) + Ishikawa's Subsidy for the Promotion of Purchases of Electric Vehicles, etc. (EV/PHV ¥150,000, FCV ¥300,000) — conditions, application, and taxes from primary sources. EV/PHV require renewable energy equipment.
EV Subsidies Across Japan's 47 Prefectures + National237 recent visits
EV Subsidies Across Japan's 47 Prefectures + National The national CEV subsidy (common nationwide, up to ¥1.3 million) plus the idea behind prefectural/municipal top-ups, how to look it up by area, and the tax on a subsidy received (occasional income, compressed-entry accounting) — explained neutrally.
Angel Tax System: Measures A/B and ¥2bn Exemption24 recent visits
Angel Tax System: Measures A/B and ¥2bn Exemption Deduct the investment from income and transfer gains. The 2023 special provisions make up to ¥2 billion tax-exempt. Covering requirements, filing, and loss carry-forward.
Japan Relocation Support Grant 2026: Up to ¥1M + Child49 recent visits
Japan Relocation Support Grant 2026: Up to ¥1M + Child Moving from Tokyo's 23 wards to a regional area gives up to 100万円 per household + 100万円 per child. The coverage status of designated cities, taxes, and how to look it up, explained with sources.
How to Receive Unemployment Benefits in Japan21 recent visits
How to Receive Unemployment Benefits in Japan Under the 2025 revision, even voluntary leavers start receiving in about a month and a half. From the procedure to job-search activity records and the re-employment allowance.
A Chronicle of Japan's Vanished Tax-Saving Schemes11 recent visits
A Chronicle of Japan's Vanished Tax-Saving Schemes Mass adoption, the Takefuji case, the vending-machine scheme, tower apartments — the essence of tax saving as taught by a history of popularity and closure.
High-Cost Medical Benefit: How Much You Pay, by Income92 recent visits
High-Cost Medical Benefit: How Much You Pay, by Income Ceilings by income with the figures worked out, the separate table from age 70, how to claim in three routes, how much August 2026 added, and the subdivision already set for August 2027.
Early vs. Deferred Pension in Japan: The Real Break-Even Age30 recent visits
Early vs. Deferred Pension in Japan: The Real Break-Even Age The face-value break-even is 81 years 11 months; on take-home it moves 2–3 years later. A neutral check of the supplementary pension pitfall and how to choose.
How Fixed Asset Tax Is Calculated in Japan43 recent visits
How Fixed Asset Tax Is Calculated in Japan Assessed value × 1.4%, land gets the 1/6 special provision, new housing is halved for three years. We explain the check points on your payment notice.
Injury and Illness Allowance: Two-Thirds Pay, 18 Months668 recent visits
Injury and Illness Allowance: Two-Thirds Pay, 18 Months The formula, the 3-day waiting period, coverage of mental illness, and continued benefits after leaving your job. Answers to income worries during leave.
Is Divorce Money Taxed? Property Division and Traps11 recent visits
Is Divorce Money Taxed? Property Division and Traps The receiving side is in principle non-taxable; capital gains tax falls on the side handing over the house. Also covers lump-sum child support and divorce timing.
Tax Returns for Cabaret and Host Club Work in Japan23 recent visits
Tax Returns for Cabaret and Host Club Work in Japan The 10.21% withholding can come back through filing. We explain the difference between salary and a report, the scope of expenses, and how to resolve non-filing.
Why Are Religious Corporations Tax-Free in Japan?28 recent visits
Why Are Religious Corporations Tax-Free in Japan? Offerings are non-taxable, parking lots are taxable, a chief priest's salary is taxable. We verify the truth of "monks make easy money" through the system.
Horse Racing Winnings Tax in Japan: ¥10M Win Calculator 202647 recent visits
Horse Racing Winnings Tax in Japan: ¥10M Win Calculator 2026 For an employee earning ¥5 million. Payouts are occasional income: half of what remains after ¥500,000 is taxed, and employees must file above ¥900,000. Lotteries are tax-exempt.
Why Tax-Saving Scheme Products Keep Getting Shut Down10 recent visits
Why Tax-Saving Scheme Products Keep Getting Shut Down Insurance, overseas real estate, drones, coin laundries. Learn to spot the next product from the history of what has been shut down.
Do You Need a Tax Accountant in Japan? Fees vs DIY6 recent visits
Do You Need a Tax Accountant in Japan? Fees vs DIY Fees of ¥100,000–150,000 for an individual one-off and about ¥500,000 a year for a company, plus when hiring is worthwhile and when it isn't — laid out with no vested interest.
Tax Audit Odds in Japan: NTA Statistics and Selection26 recent visits
Tax Audit Odds in Japan: NTA Statistics and Selection Field audits of individuals are under 1% of filers, with additional tax averaging ¥2.99 million. The selection mechanism and the flow on the day, explained through statistics.
Never Filed a Tax Return? Voluntary Filing Cuts It to 5%18 recent visits
Never Filed a Tax Return? Voluntary Filing Cuts It to 5% Leave it and it can reach up to 30% plus a heavy additional tax. We explain why voluntary filing before an audit is overwhelmingly favorable, and the steps.
Is Japan's National Pension Really a Losing Deal?17 recent visits
Is Japan's National Pension Really a Losing Deal? Pay ¥8.4 million, receive ¥831,700 a year. Break-even at age 75, life expectancy 84–89. A check that includes the insurance function and the tax effect.
Why Cash Hoards and Other-Name Deposits Get Caught26 recent visits
Why Cash Hoards and Other-Name Deposits Get Caught 85% of inheritance tax examinations find unreported assets, mostly deposits. The tax office's query powers, and correct lifetime planning, explained.
Inheritance Tax Worldwide: Is Japan's 55% the Highest?50 recent visits
Inheritance Tax Worldwide: Is Japan's 55% the Highest? The U.S. is effectively tax-free with a ¥2.3 billion deduction; 83 countries have no inheritance tax. A comparison table reveals Japan's distinctive position.
Salary for a Blue-Form Family Employee in Japan17 recent visits
Salary for a Blue-Form Family Employee in Japan From requirements and the notification deadline to the appropriate amount and a comparison with the spouse deduction. A classic tax-saving move for family-run businesses, explained.
Dividend Tax and the Dividend Tax Credit in Japan54 recent visits
Dividend Tax and the Dividend Tax Credit in Japan No filing, aggregate taxation (dividend tax credit), or separate self-assessment. A guideline: aggregate taxation is advantageous at taxable income of ¥6.95 million or less.
Quasi-Final Tax Return: Filing for the Deceased28 recent visits
Quasi-Final Tax Return: Filing for the Deceased Judging who does and does not need to file, cases that result in a refund, and the heirs' jointly signed appended table — the procedures explained.
Japan's Lump-Sum Education Gift Ends March 202638 recent visits
Japan's Lump-Sum Education Gift Ends March 2026 New applications end at the close of March 2026. In fact, "help with tuition as and when needed" was tax-free all along. We explain the smart alternatives.
Money for Childbirth and Childcare in Japan31 recent visits
Money for Childbirth and Childcare in Japan The ¥500,000 lump sum, the 100%-take-home childcare leave benefit, social insurance exemption, and the child allowance. Why it's all tax-free, and points to watch on the medical expense deduction.
Individual Enterprise Tax: ¥2.9M Deduction and Rates19 recent visits
Individual Enterprise Tax: ¥2.9M Deduction and Rates A prefectural tax on sole proprietors with income over ¥2.9 million. Notice arrives in August. Covers exempt occupations and treating it as an expense.
How to Read Your Residence Tax Determination Notice118 recent visits
How to Read Your Residence Tax Determination Notice From confirming Furusato Nozei is reflected, to the income-based portion and per-capita levy, to the FY2026 changes — the columns to look at, explained in order.
Estimated Tax Prepayment in Japan: July & November26 recent visits
Estimated Tax Prepayment in Japan: July & November Covered if prior-year income tax is ¥150,000 or more. Prepay in July and November; reconcile in the final return. Reduction application by July 15.
Tax on Points and Mercari Sales: Where Filing Starts39 recent visits
Tax on Points and Mercari Sales: Where Filing Starts Shopping points are non-taxable, points-earning sites are taxable. On Mercari, daily-life goods are non-taxable. Explained using the National Tax Agency's treatment.
Bonus Take-Home Pay in Japan: Tax and Social Insurance21 recent visits
Bonus Take-Home Pay in Japan: Tax and Social Insurance Take-home is about 75–85% of the gross. The mechanism whereby income tax is set by "the previous month's salary," and why over-deduction comes back in the year-end adjustment.
Single-Parent, Widow, Disability & Student Deductions54 recent visits
Single-Parent, Widow, Disability & Student Deductions Single-parent ¥350,000, disability ¥270,000–750,000, and more. The deductions many people qualify for but don't use, organized in one guide.
FX Tax in Japan: Flat 20.315% and 3-Year Carryover24 recent visits
FX Tax in Japan: Flat 20.315% and 3-Year Carryover Domestic FX is separate self-assessment at 20.315%; overseas FX is aggregate taxation up to 55%. We explain the scope of offsetting and how to file.
Japan's Electronic Books Preservation Act Explained47 recent visits
Japan's Electronic Books Preservation Act Explained Electronic transaction data storage has been mandatory since January 2024. Tamper prevention and the search requirement, plus the special provision and grace measure for sales of ¥50 million or less, explained with National Tax Agency sources.
Spousal Deduction vs Special Spousal Deduction in Japan71 recent visits
Spousal Deduction vs Special Spousal Deduction in Japan Up to ¥1,360,000 in salary gets the spousal deduction; up to ¥1,690,000 the full ¥380,000 special spousal deduction. The latest 2026 amounts explained with National Tax Agency sources.
Business Safety Mutual Aid: Fully Deductible Premiums10 recent visits
Business Safety Mutual Aid: Fully Deductible Premiums Premiums are fully deductible from ¥5,000–200,000 per month, up to ¥8 million total. But they are taxed when received. We also explain the October 2024 restriction on deductibility, with sources.
Cashless Tax Payment in Japan Compared: Fees & Point Rewards44 recent visits
Cashless Tax Payment in Japan Compared: Fees & Point Rewards The card fee is about 0.99% for national tax and about 0.4–0.8% for local tax. Smartphone "payment" is excluded from points, and rewards are limited to top-up routes such as nanaco. The treatment of high-reward cards and Sony Bank Platinum is also explained with sources (as of July 2026).
How to Read a Japanese Withholding Tax Slip57 recent visits
How to Read a Japanese Withholding Tax Slip Which figure is my annual income? How much tax did I pay? The relationship between the four amounts and what changed in the 2025 revision, with National Tax Agency sources.
Small Business Mutual Aid: Fully Deductible Premiums11 recent visits
Small Business Mutual Aid: Fully Deductible Premiums Premiums are ¥1,000–¥70,000 a month. The full amount is an income deduction, and payouts are treated as retirement income. The classic tax-saving move for sole proprietors, explained with sources.
National Pension Premiums: Exemption and Deferral43 recent visits
National Pension Premiums: Exemption and Deferral Non-payment is the worst, an exemption is the right move. Even a full exemption guarantees 1/2 of the pension amount, and you can pay it back within 10 years.
How to Calculate National Health Insurance in Japan51 recent visits
How to Calculate National Health Insurance in Japan An explanation, with sources, of the income levy + per-capita levy + per-household levy structure, the fiscal-year-Reiwa-8 levy limit of ¥1,130,000, and reduction schemes.
Account Titles & Journal Entries: The Basics22 recent visits
Account Titles & Journal Entries: The Basics Double-entry journal entries from scratch. A list of expense accounts and practical rules for "what to do when unsure."
Dependent Status Under Japan's Employee Health Insurance3,820 recent visits
Dependent Status Under Japan's Employee Health Insurance The dependent income standards (¥1.3M / ¥1.5M / ¥1.8M), the difference from the tax dependent, and the 2026 new rules (employment-contract judgment, abolition of the ¥1.06 million wall) — explained with primary sources.
Cost to Set Up a Company in Japan: KK vs LLC20 recent visits
Cost to Set Up a Company in Japan: KK vs LLC The breakdown, the difference between stock companies and LLCs, and how to save with electronic articles of incorporation and specified startup support, explained with sources.
Children's Support NISA Starts 1 Jan 2027: ¥600,000 a Year29 recent visits
Children's Support NISA Starts 1 Jan 2027: ¥600,000 a Year Ages 0–17, reserve allowance only, ¥600K/year, ¥6M lifetime, tax-free indefinitely. Differences from Junior NISA, withdrawal, and gift-tax/nominal-deposit cautions explained.
AI Subsidies in Japan 2026: Caps, Rates and Conditions14 recent visits
AI Subsidies in Japan 2026: Caps, Rates and Conditions Compare the Digitalization / AI Adoption Subsidy (up to ¥4.5M), the Labor-Saving Investment Subsidy (up to ¥100M), and more by cap, adoption rate, and conditions. Adoption tips and taxes also explained.
New NISA Guide: ¥3.6M/Year, ¥18M Lifetime Tax-Free Quota52 recent visits
New NISA Guide: ¥3.6M/Year, ¥18M Lifetime Tax-Free Quota Tsumitate ¥1.2M + Growth ¥2.4M = ¥3.6M/year, ¥18M lifetime, unlimited tax-free period, quota restored on sale. No tax return needed, but caveats like no loss offsetting explained.
iDeCo or NISA? Differences and How to Choose14 recent visits
iDeCo or NISA? Differences and How to Choose iDeCo makes contributions income-deductible but can't be withdrawn until age 60; NISA offers high flexibility. A quick-reference table plus priorities by type and the order for using both.
The ¥1.06M and ¥1.30M Social Insurance Walls in Japan666 recent visits
The ¥1.06M and ¥1.30M Social Insurance Walls in Japan Explaining the difference from the tax walls, the 106万円 requirements and abolition policy, the change in the 130万円 dependent assessment, and how to think about working at a loss.
Gold Bullion Tax in Japan: Sale Gains and Inheritance31 recent visits
Gold Bullion Tax in Japan: Sale Gains and Inheritance A gold sale gain is comprehensively taxed (halved over 5 years; ¥500,000 annual deduction); a single sale over ¥2,000,000 triggers a payment record. Inheritance is valued at the market price on the date of death. Covers the acquisition-cost addition and gifting.
Tax and Procedures When Leaving or Changing Jobs29 recent visits
Tax and Procedures When Leaving or Changing Jobs Change jobs within the year and it's a year-end adjustment; span the year and a refund comes via next year's tax return. We explain the residence tax collection switch, the retirement allowance receipt report, and switching social insurance.
¥30M Vacant Home Deduction: Selling an Inherited House12 recent visits
¥30M Vacant Home Deduction: Selling an Inherited House Deduct up to ¥30 million from the gain on selling an inherited vacant home. We explain the requirements, the deadline through 2027, the reduction to ¥20 million for three or more heirs, and the confirmation-certificate procedure.
Depreciation Basics: The ¥100k / ¥200k / ¥300k Lines31 recent visits
Depreciation Basics: The ¥100k / ¥200k / ¥300k Lines Under ¥100,000 is fully expensed, ¥100k–¥200k uses lump-sum depreciation, and blue-return filers can expense under ¥300,000 as a special provision (under ¥400,000 scheduled from April 2026). The straight-line and declining-balance methods are also explained.
Consumption Tax: Simplified vs General Taxation41 recent visits
Consumption Tax: Simplified vs General Taxation Simplified taxation estimates the tax as consumption tax on sales × deemed purchase rate (sales of ¥50 million or less + a notification). If you used the 20% special provision, the notification is due by the following year's final tax return deadline.
Crypto Tax in Japan: Miscellaneous Income & Filing25 recent visits
Crypto Tax in Japan: Miscellaneous Income & Filing Through 2027 it is miscellaneous income under aggregate taxation (up to about 55%). Covers taxable timing, calculation, the employee ¥200,000 rule, and the 20.315% separate taxation starting in 2028.
Japan's Dependent Deduction: Amounts by Age & Reform119 recent visits
Japan's Dependent Deduction: Amounts by Age & Reform General ¥380k, specified dependent ¥630k, elderly ¥480k/¥580k; no deduction under 16. Also covers the ¥1.23 million dependent income threshold and the special deduction for specified relatives.
Tax on Pensions in Japan: Deduction & Filing Exemption121 recent visits
Tax on Pensions in Japan: Deduction & Filing Exemption Old-age pensions are miscellaneous income. The public pension deduction and basic deduction leave a certain amount untaxed; no filing if pension is ¥4 million or less plus other income ¥200,000 or less.
Sole Proprietor Start-Up Guide: Opening Notice & Blue Form26 recent visits
Sole Proprietor Start-Up Guide: Opening Notice & Blue Form The business opening notification is due by the tax return deadline for the year you opened, the blue-return application within 2 months. We explain the opening flow, from the up-to-¥650,000 deduction and loss carryover to invoices and switching your social insurance.
How Japan's Resident Tax Works: 10% Levy Explained40 recent visits
How Japan's Resident Tax Works: 10% Levy Explained Previous year's income taxed the next year, income levy 10% + per-capita levy. The difference between special and ordinary collection, the tax-exempt line, and how to lower it, explained with worked examples.
Japan ¥30M Home-Sale Special Deduction: Rules & Calculation19 recent visits
Japan ¥30M Home-Sale Special Deduction: Rules & Calculation Up to ¥30 million of the gain on selling your own home is untaxed. Requirements, a worked example, the reduced tax rate for over-10-year ownership, and the restriction on combining it with the mortgage loan credit, explained.
Do Micro-Corporations Cut Social Insurance Premiums?19 recent visits
Do Micro-Corporations Cut Social Insurance Premiums? A neutral explanation of the "dual-wielding" mechanism of setting director's compensation low to bring social insurance to the minimum level, plus points to note such as the need for genuine substance and the risk of denial.
Pair Loans in Japan: Benefits, Risks and Divorce Traps13 recent visits
Pair Loans in Japan: Benefits, Risks and Divorce Traps A pair loan for couples compared with the joint-debt and joint-guarantee types. The benefit of using the credit for both, and the risks of group credit life insurance, divorce, and ownership shares (gift tax), explained with concrete examples.
Tokyo Zero Emission Points: How Long? Until March 2027102 recent visits
Tokyo Zero Emission Points: How Long? Until March 2027 Tokyo's subsidy for replacing air conditioners, refrigerators, and water heaters. A gentle explanation of the point quick-reference table, how the instant discount works, how to apply, and whether the subsidy is taxed.
Is an EV Worth It? Japan's 2026 Auto Tax Reform56 recent visits
Is an EV Worth It? Japan's 2026 Auto Tax Reform With the environmental performance levy abolished and the green-taxation special provision extended, preferences are at their peak now. We explain EV taxes in chronological order, up to weight-based taxation from 2028.
Japan's Electricity & Gas Subsidy Restarts Summer 202633 recent visits
Japan's Electricity & Gas Subsidy Restarts Summer 2026 Cabinet decision on May 26. Usage from July to September is discounted automatically, about ¥5,000 off for a standard household. Includes the expense-treatment point for sole proprietors and corporations.
Tokyo Solar, Battery & V2H Subsidies 2026｜Up to ¥2.6M Guide53 recent visits
Tokyo Solar, Battery & V2H Subsidies 2026｜Up to ¥2.6M Guide A record ¥101.2 billion. Subsidy unit prices, caps, and application periods by capacity, plus the pitfall of temporary-income tax when receiving several subsidies.
June 2026 Subsidy Deadlines: New Business, AI, Labor-Saving4 recent visits
June 2026 Subsidy Deadlines: New Business, AI, Labor-Saving Large subsidies with June deadlines organized in order of deadline. Covers preparing a GBizID and the tax point that "subsidies are taxable."
Japan's Defense Tax: Will Take-Home Pay Fall From 2027?28 recent visits
Japan's Defense Tax: Will Take-Home Pay Fall From 2027? The monthly income tax amount does not change, but the taxation period is extended by 10 years. Corporate tax has no impact on most SMEs. The effects are explained by employee, corporation, and investor.
Tokyo EV Subsidy 2026: Get Up to ¥2.6M (ZEV + CEV Combined)318 recent visits
Tokyo EV Subsidy 2026: Get Up to ¥2.6M (ZEV + CEV Combined) An accurate explanation of the Tokyo ZEV subsidy (up to ¥1.3 million) plus the national CEV subsidy (up to ¥1.3 million) — the application order, manufacturer-based amounts, and tax treatment.
Japan Subsidy Guide: IT, Sustainability & Monozukuri24 recent visits
Japan Subsidy Guide: IT, Sustainability & Monozukuri A comparison of the four major schemes for sole proprietors and SMEs. Also covers application steps, tax treatment, and scam prevention.
6 Little-Known Niche Subsidies & Grants in Japan16 recent visits
6 Little-Known Niche Subsidies & Grants in Japan The Business Improvement Grant, the Relocation Support Grant, the Human Resources Development Grant, and more — 6 low-profile but easy-to-receive programs explained with acceptance rates, eligible parties, and application tips.
Blue vs White Form: Getting the ¥650,000 Deduction21 recent visits
Blue vs White Form: Getting the ¥650,000 Deduction File electronically via e-Tax for the ¥650,000 deduction. We explain the merits the white-form return lacks, such as the 3-year loss carry-forward and immediate expensing of items under ¥300,000.
Tax Evasion Risks Learned from Arrested Celebrities17 recent visits
Tax Evasion Risks Learned from Arrested Celebrities The risks of tax evasion, where "as long as I'm not caught" won't cut it. We explain everything from additional taxation and heavy additional tax to imprisonment.
Retirement Allowance Tax and the iDeCo Aggregation Trap93 recent visits
Retirement Allowance Tax and the iDeCo Aggregation Trap Thanks to the retirement income deduction and half-taxation break, the tax burden on a retirement allowance is extremely light. We also explain the iDeCo aggregation problem.
Japan Gift Tax: The ¥1.1M Annual Exclusion Used Correctly45 recent visits
Japan Gift Tax: The ¥1.1M Annual Exclusion Used Correctly Giving the same amount every year can be treated as a periodic gift. Learn the correct way to make annual gifts and beware the 7-year add-back.
The ¥50,000 Anti-Inflation Benefit: Who Qualifies37 recent visits
The ¥50,000 Anti-Inflation Benefit: Who Qualifies Residence-tax-exempt households and households taxed only on the per-capita portion are eligible. You can receive it just by returning the confirmation form. It is not taxed.
Inheritance Tax Basic Exclusion: ¥30M + ¥6M × Heirs32 recent visits
Inheritance Tax Basic Exclusion: ¥30M + ¥6M × Heirs The 2015 reform cut the basic exclusion by 40%. Explains annual gifting, life insurance, the small-scale residential land special provision, and the spousal deduction.
Life & Earthquake Insurance Premium Deductions in Japan29 recent visits
Life & Earthquake Insurance Premium Deductions in Japan A combined income deduction of up to ¥120,000 for income tax and ¥70,000 for residence tax across the three categories. How to transcribe the deduction certificate and the calculation formulas explained.
When to Incorporate in Japan: Income & Sales Guidelines22 recent visits
When to Incorporate in Japan: Income & Sales Guidelines Incorporation can save over ¥2.2 million a year in some cases. The benefits, costs, and decision guidelines explained.
Stocks & NISA Tax Return: Accounts, Losses, Carryforward22 recent visits
Stocks & NISA Tax Return: Accounts, Losses, Carryforward The new NISA needs no filing. A guide to how offsetting gains and losses across accounts and the three-year loss carryforward can reduce your tax.
Optimal Director Pay: Corporate Tax vs Social Insurance47 recent visits
Optimal Director Pay: Corporate Tax vs Social Insurance The optimal director compensation is decided by the balance of corporate tax, income tax, and social insurance. Explained with simulations.
Child & Childcare Support Levy: How Much Is Deducted?192 recent visits
Child & Childcare Support Levy: How Much Is Deducted? Payroll deduction started in FY2026. At an annual income of ¥4 million, the burden is about ¥450 a month. We explain the mechanism and the reason it is non-taxable.
Foreigners, Overseas Assets and Japanese Inheritance Tax24 recent visits
Foreigners, Overseas Assets and Japanese Inheritance Tax The scope of inheritance tax is decided by domicile, period of residence, and location of property. A neutral explanation of the taxpayer categories, temporary residents, and the non-permanent-resident system.
How to Calculate Japan's Medical Expense Deduction16 recent visits
How to Calculate Japan's Medical Expense Deduction Annual medical expenses − compensation − ¥100,000 is the deduction. A list-based overview of what qualifies and what doesn't.
Side Job Tax Return in Japan: The ¥200,000 Rule Trap31 recent visits
Side Job Tax Return in Japan: The ¥200,000 Rule Trap Even if income tax needs no filing at ¥200,000 or less, a residence tax declaration is separately required. We also explain how to choose ordinary collection to avoid your employer finding out.
10 Gray-Area Expenses for Sole Proprietors in Japan17 recent visits
10 Gray-Area Expenses for Sole Proprietors in Japan Mobile phones, cars, rent, entertainment — 10 gray-area items on whether they can be an expense, explained with the tax office's judgment criteria.
Japan Mortgage Tax Credit 2026: Limits & First-Year Filing72 recent visits
Japan Mortgage Tax Credit 2026: Limits & First-Year Filing Year-end balance × 0.7% for up to 13 years. The FY2026 reform extends the move-in deadline to 2030 and gives efficient used homes 13 years.
Real Estate Investment Tax: Depreciation & Sale Rates13 recent visits
Real Estate Investment Tax: Depreciation & Sale Rates Explains how to use depreciation, where no cash goes out, to make real-estate income a loss and offset it against salary income to save tax.
The Invoice System and Tax-Exempt Businesses in Japan28 recent visits
The Invoice System and Tax-Exempt Businesses in Japan The decision changes with the type of customer. Registration recommended if mainly BtoB; unnecessary if BtoC. The 20% special provision explained too.
Furusato Nozei Guide: Deduction Cap, One-Stop & Filing23 recent visits
Furusato Nozei Guide: Deduction Cap, One-Stop & Filing At a ¥5M salary, save up to about ¥60,000 a year. The one-stop exception lets employees skip a tax return — how it works, explained.
iDeCo Tax Savings & How to File: Full Contribution Deduction47 recent visits
iDeCo Tax Savings & How to File: Full Contribution Deduction The full contribution is an income deduction. At a 20% rate that means up to ¥55,200 saved a year — here's how iDeCo works.
What Is the ¥1.03M Wall to ¥1.23M Wall Change?113 recent visits
What Is the ¥1.03M Wall to ¥1.23M Wall Change? The tax reform changed the income wall. We clearly explain the impact on part-time and casual jobs with diagrams.