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

Estonia's 3-Minute Tax Return｜98% E-Filing and the Pre-Filled DesignNEW
Estonia's 3-Minute Tax Return｜98% E-Filing and the Pre-Filled Design 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 Prize, Tax Revenue +75%5 recent visitsNEW
Taiwan's Receipt Lottery (Uniform Invoice)｜NT$10M Top Prize, Tax Revenue +75% 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: Starts FY2030, Second Homes Included3 recent visitsNEW
Kyoto's Vacant Home Tax: Starts 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: Lower Tax Rates for Larger FamiliesNEW
France's Quotient Familial: Lower Tax Rates for Larger Families 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 U.S. Medical Bills Cause Bankruptcy: A World Without Japan's CapNEW
Why U.S. Medical Bills Cause Bankruptcy: A World Without 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" Care Insurance｜A Real Singles Tax?4 recent visitsNEW
Germany's "Childless Surcharge" Care Insurance｜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 Application Certificate Renews in August | Usually Unnecessary with a Myna Insurance Card54 recent visitsNEW
Ceiling Amount Application Certificate Renews in August | Usually Unnecessary with a Myna Insurance Card 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 Yen for Businesses vs. the Gap for Individuals4 recent visitsNEW
Tokushima EV Subsidies 2026: 400,000 Yen for Businesses vs. the Gap for Individuals 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: How to Plan in One of Japan's Thinnest Regions5 recent visitsNEW
Miyazaki EV Subsidies 2026: How to Plan in One of Japan's Thinnest Regions 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: None in Matsue, Okuizumo Town's 150,000 Yen for In-Town Purchases3 recent visitsNEW
Shimane EV Subsidies 2026: None in Matsue, Okuizumo Town's 150,000 Yen for In-Town Purchases 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: How to Plan in a Prefecture with No Vehicle Subsidy3 recent visitsNEW
Tottori EV Subsidies 2026: How to Plan in a Prefecture with No 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: The Practical Approach in Kansai's Thinnest AreaNEW
Nara EV Subsidies 2026: The Practical Approach in Kansai's Thinnest Area 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: The Year Both Prefecture and City Shift to Hydrogen6 recent visitsNEW
Toyama EV Subsidies 2026: The Year Both Prefecture and City Shift to Hydrogen 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: Everything Changes Depending on Whether You Live in a Leading AreaNEW
Aomori EV Subsidies 2026: Everything Changes Depending on Whether You Live in a Leading Area 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's ¥100K Closed and the "Apply Before Delivery" LessonNEW
Iwate EV Subsidies 2026: Morioka's ¥100K Closed and the "Apply Before Delivery" Lesson 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: Build Your Plan in Order of Reliability3 recent visitsNEW
Yamagata EV Subsidies 2026: Build Your Plan in Order of Reliability 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: How Not to Lose Out in a Prefecture Without Vehicle Aid5 recent visitsNEW
Akita EV Subsidies 2026: How Not to Lose Out in a Prefecture Without Vehicle Aid 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: Saga City Uses a Lottery, Not First-Come-First-Served3 recent visitsNEW
Saga EV Subsidies 2026: Saga City Uses a Lottery, Not First-Come-First-Served 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 Already Exhausted - Remaining Options4 recent visitsNEW
Oita EV Subsidies 2026: Individual Programs Already Exhausted - Remaining Options 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: Nagasaki City's ¥200,000 Wins on Simple ConditionsNEW
Nagasaki EV Subsidies 2026: Nagasaki City's ¥200,000 Wins on Simple Conditions 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 City's ¥100,000 for Standard EVs Is the AnchorNEW
Yamaguchi EV Subsidies 2026: Shunan City's ¥100,000 for Standard EVs Is the Anchor 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 City's Reverse "Buy First, Then Apply" Flow3 recent visitsNEW
Kagawa EV Subsidies 2026: Marugame City's Reverse "Buy First, Then Apply" Flow 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: Reading Kofu City's "EV x Renewables" DesignNEW
Yamanashi EV Subsidies 2026: Reading Kofu City's "EV x Renewables" Design 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 Subsidies 2026: ¥100,000 Only for "EVs That Can Feed Power" — and the Earthquake's Impact8 recent visitsNEW
Kumamoto EV Subsidies 2026: ¥100,000 Only for "EVs That Can Feed Power" — and the Earthquake's Impact 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 If You "Charge With Renewables"NEW
Wakayama EV Subsidies 2026: ¥150,000 If You "Charge 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 Subsidies 2026: Okayama City Wins — 500,000 Yen for FCVsNEW
Okayama EV Subsidies 2026: Okayama City Wins — 500,000 Yen for FCVs 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 Subsidies 2026: Hida City's 200,000 Yen Vanished in Two Weeks15 recent visitsNEW
Gifu EV Subsidies 2026: Hida City's 200,000 Yen Vanished in Two Weeks 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 Island Takes the Lead — up to ¥400,000 Linked to the National SubsidyNEW
Niigata EV Subsidy 2026: Sado Island Takes the Lead — up to ¥400,000 Linked to the National Subsidy 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: The "Disaster Power Source" Design and the Realistic Path for Individuals5 recent visitsNEW
Tochigi EV Subsidy 2026: The "Disaster Power Source" Design and the Realistic Path for Individuals 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: Prefecture Keeps FCV Only — Cities Carry the Load9 recent visitsNEW
Fukushima EV Subsidies 2026: Prefecture Keeps FCV Only — Cities Carry the Load 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: Vehicle Aid Ended — How to Read the Shift to Equipment9 recent visitsNEW
Miyagi EV Subsidies 2026: Vehicle Aid Ended — How to Read the Shift to Equipment 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 is almost gone.
Okinawa EV Subsidies 2026: 250,000 Yen for Locally Made EVs; Miyakojima Up to 340,000 YenNEW
Okinawa EV Subsidies 2026: 250,000 Yen for Locally Made EVs; Miyakojima Up to 340,000 Yen 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 Yen on the Islands; City Budget Running Low on the Mainland5 recent visitsNEW
Kagoshima EV Subsidies 2026: 200,000 Yen on the Islands; City Budget Running Low on the Mainland 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: Matsuyama Up to 300,000 Yen, Saijo 200,000 Yen5 recent visitsNEW
Ehime EV Subsidies 2026: Matsuyama Up to 300,000 Yen, Saijo 200,000 Yen 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: A Top-Up Scheme Where Your Municipality Decides the Benefit6 recent visitsNEW
Mie EV Subsidies 2026: A Top-Up Scheme Where Your Municipality Decides the Benefit 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: The 100,000-Yen Hurdle — "Solar + V2H" Effectively MandatoryNEW
Shiga EV Subsidies 2026: The 100,000-Yen Hurdle — "Solar + V2H" Effectively Mandatory 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: Why Kei EVs Get 300,000 Yen — More Than Regular CarsNEW
Kochi EV Subsidies 2026: Why Kei EVs Get 300,000 Yen — More Than Regular Cars 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: New "Solar x EV" Program Pays Up to 650,000 YenNEW
Nagano EV Subsidies 2026: New "Solar x EV" Program Pays Up to 650,000 Yen 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 Vanished in One Hour — How to Prepare for Next YearNEW
Gunma EV Subsidies 2026: 500,000 Yen Vanished in One Hour — How to Prepare for Next Year 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's 150,000 Yen for Kei EVs Stands Out10 recent visitsNEW
Ibaraki EV Subsidies 2026: Hitachiota's 150,000 Yen for Kei EVs Stands Out 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 Ended in June — How to Prepare for Next Year4 recent visitsNEW
Hokkaido EV Subsidies 2026: Sapporo Ended in June — How to Prepare for Next Year 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: Up to 150,000 Yen in Fukuoka City with the Renewable Bonus15 recent visitsNEW
Fukuoka EV Subsidies 2026: Up to 150,000 Yen in Fukuoka City with the 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: None from the City; Hatsukaichi Is the Easy One6 recent visitsNEW
Hiroshima EV Subsidies 2026: None from the City; Hatsukaichi Is the Easy One 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's "bigger battery, bigger subsidy" proportional formula16 recent visitsNEW
Shizuoka EV subsidy 2026 | Hamamatsu's "bigger battery, bigger subsidy" proportional formula 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 | Vehicle: national + Uji City; home equipment: Kyoto City12 recent visitsNEW
Kyoto EV subsidy 2026 | Vehicle: national + Uji City; home equipment: Kyoto City 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: What You Can Still Use in a Year of Cutbacks10 recent visitsNEW
Hyogo EV Subsidies 2026: What You Can Still Use in a Year of Cutbacks 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: No Prefectural Aid, Municipal Programs Vanish Fast9 recent visitsNEW
Osaka EV Subsidies 2026: No Prefectural Aid, Municipal Programs Vanish Fast 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.
School Festival Stalls & PTA Bazaars in Japan｜When They Stay Tax-Free6 recent visitsNEW
School Festival Stalls & PTA Bazaars in Japan｜When They Stay Tax-Free 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.
Wedding Gifts & Condolence Money Taxes in Japan｜Tax-Free Range and the "As-Needed, Direct" RuleNEW
Wedding Gifts & Condolence Money Taxes in Japan｜Tax-Free Range and the "As-Needed, Direct" Rule 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｜The Answer Differs for Payers, Receivers, and CreatorsNEW
Oshi-katsu and Taxes in Japan｜The Answer Differs for Payers, Receivers, and Creators 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 Japan｜Where Tax-Free Ends3 recent visitsNEW
Taxes on Reselling Trading Cards in Japan｜Where Tax-Free Ends 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 RoadmapNEW
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.
Money Roadmap for Retirement in Japan｜Take-Home Depends on the OrderNEW
Money Roadmap for Retirement in Japan｜Take-Home Depends on the 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? Health Insurance and Tax Differ6 recent visitsNEW
Which Parent Claims the Kids? Health Insurance and Tax Differ 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 Service Fee｜Reclaim Care Costs Over ¥44,400 a Month3 recent visitsNEW
High-Cost Long-Term Care Service Fee｜Reclaim Care Costs Over ¥44,400 a Month 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: Chiba City Requires a "Solar Power Bundle"7 recent visitsNEW
Chiba EV Subsidies 2026: Chiba City Requires a "Solar Power Bundle" 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: No Prefectural Aid — How to Combine Saitama City + the National CEV Subsidy13 recent visitsNEW
Saitama EV Subsidies 2026: No Prefectural Aid — How to Combine Saitama City + the National CEV Subsidy 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.
Taxes on Spot Work in Japan (Timee etc.)｜Reclaim Your Withheld Tax4 recent visitsNEW
Taxes on Spot Work in Japan (Timee etc.)｜Reclaim Your Withheld Tax "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｜40 min by Shinkansen, housing index 127 vs 944 recent visitsNEW
Shizuoka Relocation Grants｜40 min by Shinkansen, housing index 127 vs 94 ¥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 Status Report｜Miss August, Lose Payments from November5 recent visitsNEW
Child Rearing Allowance Status Report｜Miss August, Lose Payments from November 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｜The 30-Million-Yen Era and Its Tax Costs3 recent visitsNEW
Japan Business Manager Visa｜The 30-Million-Yen Era and Its Tax Costs 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 Public Support Guide｜Payments up to ¥3 Million, Emergency Repairs, Tax Relief301 recent visitsNEW
Kumamoto Earthquake Public Support Guide｜Payments up to ¥3 Million, Emergency Repairs, Tax Relief 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｜Over ¥1M for Windows, Water Heaters & Insulation, Plus Tax Relief12 recent visitsNEW
Japan Home Renovation Subsidies 2026｜Over ¥1M for Windows, Water Heaters & Insulation, Plus 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 Get "the Same Deduction as Furusato Nozei"767 recent visitsNEW
Kumamoto Earthquake Relief Donations Get "the Same Deduction as Furusato Nozei" 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's National Health Insurance Varies by ¥130,000 a Year｜62-Municipality Ranking + Simulator25 recent visitsNEW
Tokyo's National Health Insurance Varies by ¥130,000 a Year｜62-Municipality Ranking + Simulator 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: What's Actually Left Over, by Household Type3 recent visitsNEW
Tokyo vs. Rural Japan: What's Actually Left Over, by Household Type 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 Food Stall Taxes｜Why Takoyaki Is 8% and Beer Is 10%8 recent visitsNEW
Japan Festival Food Stall Taxes｜Why Takoyaki Is 8% and Beer Is 10% 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｜The Real Answer on Filing and InvoicesNEW
Doujin Circle Taxes｜The Real Answer on Filing and 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?｜Scandals, the Safety Net, and Dual Incomes5 recent visitsNEW
Is Life Insurance Really Necessary?｜Scandals, the Safety Net, and Dual Incomes 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 Meal Subsidy Tax Exemption Rises to ¥7,500｜A Tax-Free Pay Raise (April 2026)3 recent visitsNEW
Japan's Meal Subsidy Tax Exemption Rises to ¥7,500｜A Tax-Free Pay Raise (April 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 70, Higher Caps — Who Benefits?6 recent visitsNEW
iDeCo's December 2026 Reform｜Enrollment to 70, Higher Caps — Who Benefits? 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｜What "Tax Saving" Really Means: Deferral and TransferNEW
Corporate Finance Hacks 2026｜What "Tax Saving" Really Means: Deferral and Transfer 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 & Insurance Hacks for Japan in 2026｜Verified Against Official SourcesNEW
7 Legal Tax & Insurance Hacks for Japan in 2026｜Verified Against Official Sources 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?｜A 1-Million-Record Analysis3 recent visitsNEW
Who Really Gets Japan's Subsidies?｜A 1-Million-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 Taxes for Wealthy Foreigners｜The First 5 Years Are the Turning Point17 recent visitsNEW
Japan Taxes for Wealthy Foreigners｜The First 5 Years Are the Turning Point 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.
Acquiring and valuing unlisted (private) shares, and the tax on deemed gifts5 recent visits
Acquiring and valuing unlisted (private) shares, and the tax on deemed gifts 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 companies by foreign corporations & non-residents: taxation | Share gains & deemed business-transfer shares3 recent visits
M&A of Japanese companies by foreign corporations & non-residents: taxation | Share gains & deemed business-transfer shares 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.
Taxes on Japanese Real Estate for Foreigners & Non-Residents: Acquire, Hold, Sell
Taxes on Japanese Real Estate for Foreigners & Non-Residents: Acquire, Hold, Sell 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｜Eligible Software, Caps & Tax13 recent visits
Cybersecurity Subsidies in Japan 2026｜Eligible Software, Caps & 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 & Lodging Tax5 recent visits
Minpaku and Taxes in Japan｜Income, Consumption & Lodging Tax 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 Abolished82 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 cheaper, happoshu and chuhai up311 recent visits
Japan's Oct 2026 liquor tax reform: beer cheaper, happoshu and chuhai up 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? Simulator99 recent visits
Japan's Refundable Tax Credit｜How Much Would You Get? Simulator 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 the Children and Families Agency's subsidies? A ranking of payees from public data5 recent visits
Which NPOs get the Children and Families Agency's subsidies? A ranking of payees from public data 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: Business Closure Guide (Japan)
Sole Proprietor Back to Employee: Business Closure Guide (Japan) 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.
Mandatory Registration of Inherited Real Estate｜When Is Your Deadline?
Mandatory Registration of Inherited Real Estate｜When Is Your Deadline? Neglect risks a non-penal fine of up to ¥100,000. Old inheritances are due by the end of March 2027. The free heir declaration registration, costs and exemption, and the mandatory address-change registration organized.
Tokyo's pre-marital health check subsidy 2026: eligibility, amount, and how to apply4 recent visits
Tokyo's pre-marital health check subsidy 2026: eligibility, amount, and how to 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 highest in the world"? A history-based explanation5 recent visits
Why is Japan's inheritance tax "the highest in the world"? A history-based explanation 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."
Household exempt from residence tax 2026: Do you qualify? Income guidelines and benefits116 recent visits
Household exempt from residence tax 2026: Do you qualify? Income guidelines and benefits 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.
What happened to restaurants when Zentoshin went bankrupt? The Business Safety Mutual Aid against chain-reaction bankruptcy15 recent visits
What happened to restaurants when Zentoshin went bankrupt? The Business Safety Mutual Aid against chain-reaction bankruptcy 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 a side-business influencer deduct expenses? Are cooking and travel deductible?8 recent visits
How far can a side-business influencer deduct expenses? Are cooking and travel deductible? 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: from when and until when? 2026, 4 months from the June reading32 recent visits
Tokyo's water-charge waiver: from when and until when? 2026, 4 months from the June reading 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 Points23 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 Adoption, Labor-Saving, Succession
July 2026 Subsidy Deadlines in Japan｜AI Adoption, Labor-Saving, Succession The main July-deadline subsidies organized in deadline order. From GBizID preparation to the tax-treatment caution that "a subsidy is taxable."
Subsidies for energy-efficient appliances and AC replacement 2026: local support and how to find it11 recent visits
Subsidies for energy-efficient appliances and AC replacement 2026: local support and how to find it 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 up to ¥1.3M + prefecture, municipalities, charging39 recent visits
Aichi EV subsidy 2026｜National CEV up to ¥1.3M + prefecture, municipalities, charging 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 being a dependent of your parents: income thresholds after the 2025 reform, explained simply
Student part-time work and being a dependent of your parents: income thresholds after the 2025 reform, explained simply The student's own income tax up to ¥1.6M, the parents' dependent status up to ¥1.23M, university students kept at the full amount up to ¥1.5M via the special deduction for specified relatives, and social insurance at ¥1.3M/¥1.5M — all organized.
Special due-date rule for withholding income tax: the July 10 payment and cautions on covered sources
Special due-date rule for withholding income tax: the July 10 payment and cautions on covered sources 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.
How long does the invoice 20% special provision last? Choosing the 30% special provision or simplified taxation after it ends in 202630 recent visits
How long does the invoice 20% special provision last? Choosing the 30% special provision or simplified taxation after it ends in 2026 For individuals, the 2026 tax year is the last. Comparing the 30% special provision (2027–2028) with simplified, general, and a return to tax-exempt status, by industry.
Reskilling Subsidies in Japan｜Education and Training Benefits, Employer Subsidies & Taxes5 recent visits
Reskilling Subsidies in Japan｜Education and Training Benefits, Employer Subsidies & 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.
Taxes and take-home pay on a ¥10 million annual income: a friendly, chart-based guide to how deductions work10 recent visits
Taxes and take-home pay on a ¥10 million annual income: a friendly, chart-based guide to how deductions work 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 Guide: National, Prefectural & Municipal Programs
Nationwide Childrearing Support Guide: National, Prefectural & Municipal Programs 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, published July 1 | A gentle guide to valuing land for inheritance and gift tax35 recent visits
Rosenka 2026, published July 1 | A gentle guide to valuing land for inheritance and gift 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.
A Complete Roundup of Tokyo's Childrearing Support + a Comparison with Kanagawa, Saitama & Chiba [FY2026]14 recent visits
A Complete Roundup of Tokyo's Childrearing Support + a Comparison with Kanagawa, Saitama & Chiba [FY2026] 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.
Food consumption tax down to 1%? When it starts and how much your household saves, estimated40 recent visits
Food consumption tax down to 1%? When it starts and how much your household saves, estimated 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 refundable tax credit of "¥40,000 per person" explained simply: differences from the fixed-amount tax cut and who is covered4 recent visits
The refundable tax credit of "¥40,000 per person" explained simply: differences from the fixed-amount tax cut and who is covered 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.
Departure tax triples to ¥3,000 from July 2026: the trick to keep it at ¥1,000 and where it goes10 recent visits
Departure tax triples to ¥3,000 from July 2026: the trick to keep it at ¥1,000 and where it goes The International Tourist Tax rises from ¥1,000 to ¥3,000. A timely explainer covering the transitional measure that locks in the old rate if you buy an air ticket by June 30, who is exempt, and the uses of the roughly ¥130 billion in revenue.
Merits of changing from a stock company to an LLC | DMM changed too
Merits of changing from a stock company to an LLC | DMM changed too 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 & Take-Home Quick Table｜by amount, by years of service
Retirement Pay Tax & Take-Home Quick Table｜by amount, by years of service 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.
Post-job health insurance: voluntary continuation, NHI, or dependent coverage — which pays off?6 recent visits
Post-job health insurance: voluntary continuation, NHI, or dependent coverage — which pays off? 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 the Social Insurance Trap6 recent visits
Claiming a Parent as a Dependent: Gains and the Social Insurance Trap 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.
Special rule for small depreciable assets raised to ¥400,000 | 2026 reform and assets being depreciated17 recent visits
Special rule for small depreciable assets raised to ¥400,000 | 2026 reform and assets being depreciated 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 allowances: the order of receipt changes your tax | the 10-year and 19-year rules179 recent visits
iDeCo and retirement allowances: the order of receipt changes your tax | the 10-year and 19-year rules 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.
Is the state selling inherited land at up to a 90% discount? How to buy and taxes10 recent visits
Is the state selling inherited land at up to a 90% discount? How to buy and taxes 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? Calculated by 4 methods
Sales ¥11M, expenses ¥3.3M: how much consumption tax? Calculated by 4 methods 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｜National + Prefectural (with Youth Discount): How Much30 recent visits
Fukui EV Subsidy 2026｜National + Prefectural (with Youth Discount): How Much 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 Subsidies 2026: Prefecture Covers Commercial Only; Individuals Use Municipality + National37 recent visits
Kanagawa EV Subsidies 2026: Prefecture Covers Commercial Only; Individuals Use Municipality + National 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｜National + Prefecture (Renewable Requirement), How Much9 recent visits
Ishikawa EV Subsidy 2026｜National + Prefecture (Renewable Requirement), How Much 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 in Japan's 47 Prefectures｜National + Local & Tax71 recent visits
EV Subsidies in Japan's 47 Prefectures｜National + Local & Tax 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.
What is the Angel Tax System? The four categories and the ¥2 billion tax-exempt provisions explained
What is the Angel Tax System? The four categories and the ¥2 billion tax-exempt provisions explained 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.
Relocation Support Grant Guide｜The National 100万円 + Child Add-on and Covered Local Governments19 recent visits
Relocation Support Grant Guide｜The National 100万円 + Child Add-on and Covered Local Governments 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｜The Complete Procedure for Receiving While Job Hunting5 recent visits
How to Receive Unemployment Benefits｜The Complete Procedure for Receiving While Job Hunting 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.
Chronicle of Vanished Tax-Saving Schemes｜A 40-Year History of Closed Loopholes
Chronicle of Vanished Tax-Saving Schemes｜A 40-Year History of Closed Loopholes 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.
The High-Cost Medical Expense Benefit｜the monthly cap on medical costs and the August 2026 increase804 recent visits
The High-Cost Medical Expense Benefit｜the monthly cap on medical costs and the August 2026 increase For an annual income of ¥3.7–7.7 million, the ceiling is about ¥80,000–90,000 a month. We explain how to use it, household aggregation, and the reform.
Early vs. Deferred Pension in Japan｜What's the Real Break-Even Age?5 recent visits
Early vs. Deferred Pension in Japan｜What's 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.
Calculating fixed asset tax | Why this amount? Where can it get cheaper?20 recent visits
Calculating fixed asset tax | Why this amount? Where can it get cheaper? 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｜2/3 of salary for a combined 1 year and 6 months95 recent visits
Injury-and-Illness Allowance｜2/3 of salary for a combined 1 year and 6 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.
Divorce and money taxes｜The right answers on property division, consolation money, and child support
Divorce and money taxes｜The right answers on property division, consolation money, and child support 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.
Guide to Tax Returns for Cabaret and Host Work4 recent visits
Guide to Tax Returns for Cabaret and Host Work 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? The boundary between taxable and non-taxable7 recent visits
Why are religious corporations tax-free? The boundary between taxable and non-taxable 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.
How are taxes on horse racing, lottery, and gambling handled in Japan?6 recent visits
How are taxes on horse racing, lottery, and gambling handled in Japan? Horse racing is taxed from over ¥500,000; the lottery is tax-exempt. We explain the losing-tickets Supreme Court ruling and the gift tax on splitting winnings.
Why "Tax-Saving Schemes" Get Shut Down｜The History of Regulation and How to Spot Them6 recent visits
Why "Tax-Saving Schemes" Get Shut Down｜The History of Regulation and How to Spot Them 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? A Neutral Take on the DIY Line
Do You Need a Tax Accountant? A Neutral Take on the DIY Line 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.
The odds of a tax audit｜the reality seen in NTA statistics
The odds of a tax audit｜the reality seen in NTA statistics Field audits of individuals are under 1% of filers, with additional tax averaging ¥1.35 million. The selection mechanism and the flow on the day, explained through statistics.
A guide back from failure to file｜Voluntary filing costs only 5%5 recent visits
A guide back from failure to file｜Voluntary filing costs only 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 the National Pension really a losing deal? A neutral check by the numbers
Is the National Pension really a losing deal? A neutral check by the numbers 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 caught
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 Around the World｜Is Japan's 55% the Highest?28 recent visits
Inheritance Tax Around the World｜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: How to Deduct Salary Paid to Family8 recent visits
Salary for a Blue-Form Family Employee: How to Deduct Salary Paid to Family 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.
Tax on Dividends｜Three Taxation Methods and the Choice That Saves You Money38 recent visits
Tax on Dividends｜Three Taxation Methods and the Choice That Saves You Money 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: a deceased person's return is due within 4 months5 recent visits
Quasi-final tax return: a deceased person's return is due within 4 months 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.
The lump-sum gift for education ends｜3 alternatives you can use instead3 recent visits
The lump-sum gift for education ends｜3 alternatives you can use instead 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.
A full overview of the money you can receive for childbirth and childcare, and the taxes12 recent visits
A full overview of the money you can receive for childbirth and childcare, and the taxes 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.
What is the individual enterprise tax? The ¥2.9M deduction and rates by business type9 recent visits
What is the individual enterprise tax? The ¥2.9M deduction and rates by business type 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 Notice｜Check Here on the June Notice55 recent visits
How to Read Your Residence Tax Determination Notice｜Check Here on the June 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.
What is estimated tax prepayment? The June notice and the reduction application21 recent visits
What is estimated tax prepayment? The June notice and the reduction application 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.
Where do taxes on points earning & Mercari start? Organizing the filing line3 recent visits
Where do taxes on points earning & Mercari start? Organizing the filing line 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.
How much is a bonus's take-home pay? Everything that gets deducted, explained6 recent visits
How much is a bonus's take-home pay? Everything that gets deducted, explained 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.
Four easily missed deductions | single-parent, widow, disability, working-student
Four easily missed deductions | single-parent, widow, disability, working-student 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 taxes | The flat 20.315% and the 3-year loss carryover rule
FX taxes | The flat 20.315% and the 3-year loss carryover rule 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.
What is the Electronic Books Preservation Act | What should you do about the 2024 mandate?
What is the Electronic Books Preservation Act | What should you do about the 2024 mandate? 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.
How much for the spousal deduction? The latest after the 2025 reform7 recent visits
How much for the spousal deduction? The latest after the 2025 reform Up to ¥1,230,000 in salary gets the spousal deduction; up to ¥1,600,000 the full ¥380,000 special spousal deduction. The latest amounts explained with National Tax Agency sources.
Save Tax with the Business Safety Mutual Aid: Full Deductibility and the 2024 Revision20 recent visits
Save Tax with the Business Safety Mutual Aid: Full Deductibility and the 2024 Revision 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 Rewards16 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 slip｜the four amounts explained simply32 recent visits
How to read a Japanese withholding tax slip｜the four amounts explained simply 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.
Save on Tax with the Small Business Mutual Aid | How Fully Deductible Premiums Work
Save on Tax with the Small Business Mutual Aid | How Fully Deductible Premiums Work 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.
A guide to exemption and deferral when you cannot pay the National Pension4 recent visits
A guide to exemption and deferral when you cannot pay the National Pension 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 premiums | the ¥1.09M cap and tips to lower it31 recent visits
How to calculate National Health Insurance premiums | the ¥1.09M cap and tips to lower it An explanation, with sources, of the income levy + per-capita levy + per-household levy structure, the fiscal-year-Reiwa-7 levy limit of ¥1,090,000, and reduction schemes.
Account Titles and Journal Entries: The Basics｜A List of Common Accounts and How to Decide Without Hesitation6 recent visits
Account Titles and Journal Entries: The Basics｜A List of Common Accounts and How to Decide Without Hesitation 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 Insurance｜The ¥1.3 Million Standard447 recent visits
Dependent Status Under Japan's Employee Health Insurance｜The ¥1.3 Million Standard 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.
Company setup cost | Stock company about ¥200,000+ / LLC about ¥60,000+
Company setup cost | Stock company about ¥200,000+ / LLC about ¥60,000+ 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: children's tax-free investing planned from 20274 recent visits
Children's Support NISA: children's tax-free investing planned from 2027 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: List, Adoption Rate, Caps & Conditions
AI Subsidies in Japan 2026: List, Adoption Rate, Caps & 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 Quota17 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, using both, and how to choose13 recent visits
iDeCo or NISA? Differences, using both, 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 106万円 and 130万円 Walls: Social-Insurance Walls and the 2026 Reform115 recent visits
The 106万円 and 130万円 Walls: Social-Insurance Walls and the 2026 Reform 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.
Tax on Gold (Bullion): Capital Gains on Sales and Inheritance & Gift16 recent visits
Tax on Gold (Bullion): Capital Gains on Sales and Inheritance & Gift 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.
Taxes and procedures when changing or leaving a job | Tax return, residence tax, retirement allowance15 recent visits
Taxes and procedures when changing or leaving a job | Tax return, residence tax, retirement allowance 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.
¥30 Million Special Deduction for Vacant Homes｜Selling an Inherited Family Home
¥30 Million Special Deduction for Vacant Homes｜Selling an Inherited Family Home 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.
Basics of Depreciation | The ¥100k/¥200k/¥300k Lines and Useful Life3 recent visits
Basics of Depreciation | The ¥100k/¥200k/¥300k Lines and Useful Life 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 taxation | how to choose10 recent visits
Consumption tax: simplified vs. general taxation | how to choose Simplified taxation estimates the tax as consumption tax on sales × deemed purchase rate (sales of ¥50 million or less + a notification). General taxation is advantageous in years with heavy capital investment. We also explain how to choose after the 20% special provision ends.
Crypto Asset (Cryptocurrency) Tax｜Miscellaneous Income, Aggregate Taxation6 recent visits
Crypto Asset (Cryptocurrency) Tax｜Miscellaneous Income, Aggregate Taxation As of 2026 it is miscellaneous income under aggregate taxation (up to about 55%). Covers taxable timing, calculation, the employee ¥200,000 rule, and the policy to shift to separate taxation.
Complete Guide to the Dependent Deduction | Amounts by Age and the 2025 Reform156 recent visits
Complete Guide to the Dependent Deduction | Amounts by Age and the 2025 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 and Filing｜The Filing-Exemption Explained32 recent visits
Tax on Pensions and Filing｜The Filing-Exemption Explained 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 Business-Opening Guide | The Opening Notification and the Blue Return5 recent visits
Sole Proprietor Business-Opening Guide | The Opening Notification and the Blue Return The business opening notification is due within 1 month, 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 | When and How Much Do You Pay?46 recent visits
How Japan's Resident Tax Works | When and How Much Do You Pay? 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's ¥30 Million Home-Sale Special Deduction｜Rules & Calculation11 recent visits
Japan's ¥30 Million 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.
Optimizing social insurance premiums with a micro-corporation｜mechanism, savings, risks
Optimizing social insurance premiums with a micro-corporation｜mechanism, savings, risks 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.
Advantages and risks of a pair loan: cautions on the mortgage loan tax credit, group credit life insurance, and divorce
Advantages and risks of a pair loan: cautions on the mortgage loan tax credit, group credit life insurance, and divorce 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.
What are Tokyo Zero Emission Points? Save up to ¥80,000 on energy-saving appliance replacement + the tax treatment198 recent visits
What are Tokyo Zero Emission Points? Save up to ¥80,000 on energy-saving appliance replacement + the tax treatment 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 a good buy? The 2026 automobile tax reform and the EV tax hike from 202828 recent visits
Is an EV a good buy? The 2026 automobile tax reform and the EV tax hike from 2028 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 2026｜Unit Prices, Period, Savings20 recent visits
Japan's Electricity & Gas Subsidy Restarts Summer 2026｜Unit Prices, Period, Savings 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 about ¥2.6M from the Metropolis Alone20 recent visits
Tokyo Solar, Battery & V2H Subsidies 2026｜Up to about ¥2.6M from the Metropolis Alone 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.
Subsidies with June 2026 Deadlines｜New Business Expansion (Final Round), AI Adoption, Labor-Saving
Subsidies with June 2026 Deadlines｜New Business Expansion (Final Round), AI Adoption, Labor-Saving Large subsidies with June deadlines organized in order of deadline. Covers preparing a GBizID and the tax point that "subsidies are taxable."
Defense tax increase starts from 2027｜Take-home pay does not change, but what is the "real tax increase"?14 recent visits
Defense tax increase starts from 2027｜Take-home pay does not change, but what is the "real tax increase"? 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 Purchase Subsidy 2026 | How to Receive Up to ¥2.6 Million from the National and Tokyo Programs945 recent visits
Tokyo EV Purchase Subsidy 2026 | How to Receive Up to ¥2.6 Million from the National and Tokyo Programs 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.
Guide to Subsidies & Grants｜IT Introduction, Sustainability, and Monozukuri Compared
Guide to Subsidies & Grants｜IT Introduction, Sustainability, and Monozukuri Compared 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 Japan｜High Acceptance Yet Few Applicants
6 Little-Known Niche Subsidies & Grants in Japan｜High Acceptance Yet Few Applicants 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-form vs. white-form return: save about ¥195,000 a year with the ¥650,000 deduction
Blue-form vs. white-form return: save about ¥195,000 a year with 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.
Learning from celebrity tax evasion arrests｜The reality of tax audits and heavy additional tax
Learning from celebrity tax evasion arrests｜The reality of tax audits and heavy additional tax 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.
Taxes on retirement allowances: why a ¥20,000,000 payout after 30 years of service carries only a 2% tax burden28 recent visits
Taxes on retirement allowances: why a ¥20,000,000 payout after 30 years of service carries only a 2% tax burden 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's ¥1.1M Gift Tax Exclusion｜Use It Right, Avoid the Traps24 recent visits
Japan's ¥1.1M Gift Tax Exclusion｜Use It Right, Avoid the Traps 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 qualifies and how to apply — if a confirmation form arrives, return it7 recent visits
The ¥50,000 anti-inflation benefit: who qualifies and how to apply — if a confirmation form arrives, return it 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.
The inheritance tax basic exclusion and four tax-saving measures | Even an urban detached house can be taxable
The inheritance tax basic exclusion and four tax-saving measures | Even an urban detached house can be taxable 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.
Calculating the Life Insurance Premium Deduction and How to File in the Year-End Adjustment | New vs. Old System Explained
Calculating the Life Insurance Premium Deduction and How to File in the Year-End Adjustment | New vs. Old System Explained 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｜Consider It Above ¥7 Million Taxable Income
When to Incorporate in Japan｜Consider It Above ¥7 Million Taxable Income Incorporation can save over ¥2.2 million a year in some cases. The benefits, costs, and decision guidelines explained.
Should you file for stocks and NISA? How to save tax with loss offsetting and carryforward4 recent visits
Should you file for stocks and NISA? How to save tax with loss offsetting and 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.
What is the optimal director compensation? Calculating with the balance of corporate tax and social insurance
What is the optimal director compensation? Calculating with the balance of corporate tax and social insurance The optimal director compensation is decided by the balance of corporate tax, income tax, and social insurance. Explained with simulations.
How much is the Child and Childcare Support Levy deduction? A simulation by income level57 recent visits
How much is the Child and Childcare Support Levy deduction? A simulation by income level 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 Inheritance Tax | How Is the Scope of Taxation Decided?4 recent visits
Foreigners, Overseas Assets and Inheritance Tax | How Is the Scope of Taxation Decided? 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 the medical expense deduction: the higher earner filing the family's combined expenses is the smart move3 recent visits
How to calculate the medical expense deduction: the higher earner filing the family's combined expenses is the smart move Annual medical expenses − compensation − ¥100,000 is the deduction. A list-based overview of what qualifies and what doesn't.
Is a side-job tax return needed even under ¥200,000? The residence tax trap explained5 recent visits
Is a side-job tax return needed even under ¥200,000? The residence tax trap explained 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: This Is What the Tax Office Looks At4 recent visits
10 Gray-Area Expenses for Sole Proprietors: This Is What the Tax Office Looks At 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 Guide: From First-Year Filing to Second-Year Year-End Adjustment15 recent visits
Japan Mortgage Tax Credit Guide: From First-Year Filing to Second-Year Year-End Adjustment Year-end balance × 0.7% becomes a 13-year tax credit. A clear explanation of eligibility, filing steps, and common questions.
Taxes and tax saving in real-estate investment: how to create a loss on paper with depreciation
Taxes and tax saving in real-estate investment: how to create a loss on paper with depreciation 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.
Should you register for an invoice? Decision criteria for tax-exempt businesses and how consumption tax is calculated7 recent visits
Should you register for an invoice? Decision criteria for tax-exempt businesses and how consumption tax is calculated 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｜¥2,000 Cost for Gifts + Tax Saving32 recent visits
Furusato Nozei Guide｜¥2,000 Cost for Gifts + Tax Saving 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.
How Much Can iDeCo Save You? By Employee and Sole Proprietor29 recent visits
How Much Can iDeCo Save You? By Employee and Sole Proprietor 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.
From the "¥1.03 million wall" to the "¥1.23 million wall": the change in income and dependents, explained66 recent visits
From the "¥1.03 million wall" to the "¥1.23 million wall": the change in income and dependents, explained The tax reform changed the income wall. We clearly explain the impact on part-time and casual jobs with diagrams.