This is a translation of the Japanese original. The Japanese version is authoritative; figures follow Japanese tax law.
From April 2026 (Reiwa 8), the income cap on the High School Tuition Support Fund (就学支援金) is gone. The ceiling is 457,200 yen a year for a full-time private high school, and 118,800 yen a year for a full-time public one. No cash reaches the guardian, though. The school receives the money instead and sets it against tuition. If the tuition is cheaper than the ceiling, nothing comes back as a difference.
The prefectural top-up is a separate scheme. Tokyo supports up to 501,000 yen in total, Osaka up to 630,000 yen. The national income cap is gone, but income caps remain on the prefectural top-ups.
The short answer: 457,200 yen private, 118,800 yen public, the same nationwide
The ceiling depends on the type of school and the course. A full-time private high school is 457,200 yen a year (38,100 yen a month), up from 396,000 yen in fiscal 2025.
| Type of school and course | Annual ceiling | Monthly ceiling |
|---|---|---|
| Private high school (full-time, part-time) | 457,200 yen | 38,100 yen |
| Private high school (correspondence) | 337,200 yen | 28,100 yen |
| Public high school (full-time) | 118,800 yen | 9,900 yen |
| Public high school (part-time) | 32,400 yen | 2,700 yen |
| Public high school (correspondence) | 6,240 yen | 520 yen |
| National high school | 115,200 yen | 9,600 yen |
| Technical college, years 1 to 3 (national and public) | 234,600 yen | 19,550 yen |
Source: Ministry of Education, Culture, Sports, Science and Technology (MEXT), materials for the fiscal 2026 briefing for prefectural officials[MEXT]. Monthly figures from the scheme Q&A[MEXT]
The amending law took effect on 1 April 2026[MEXT]. It covers students already enrolled, not only new entrants.
The money never reaches the guardian. The school receives it and offsets tuition
The support fund is not paid into a guardian's bank account. The law states that the body running the school receives it on behalf of the entitled person and applies it to the tuition (Article 7)[e-Gov, Tuition Support Fund Act]. MEXT also states plainly that the student or guardian does not receive it directly.
The amount paid is the sum corresponding to the monthly tuition, and the figure in the cabinet order is only a ceiling (Article 5). At a school whose tuition is below the ceiling, no difference is paid out. Some schools collect the full amount first and refund the difference later.
Our estimate: a private high school charging 600,000 yen a year, attended from within Tokyo
- National tuition support fund: 457,200 yen
- Tokyo tuition reduction grant: 43,800 yen
- Tuition left to pay yourself: 99,000 yen
- Entrance fees, facility fees and school trip costs are on top of this
Note: our own addition of the national ceiling and the Tokyo grant. Tuition differs from school to school.
No tax is charged on the support fund received. The law states that no tax or other public charge may be imposed on it (Article 13). Seizure is also prohibited (Article 12).
Entrance fees, facility fees and school trips are excluded. The scholarship grant covers those
In law, the support fund exists to be applied to tuition (Article 1). Not a single yen goes to anything else. Misread it and the payments due at enrolment will break your cash flow.
Covered by the support fund
- Tuition at high schools and the upper division of secondary schools
- Upper divisions of special needs schools, technical colleges years 1 to 3
- Tuition at upper secondary courses of specialised training colleges
- Tuition left after a school's own reduction
Not covered by the support fund
- Entrance fees, facility fees, teaching materials, school trips
- Advanced and special courses, credit-only and audit students
- Fees for a support school attended alongside
- Periods beyond 3 years (4 for correspondence courses)
Everything other than tuition is supported by the Scholarship Grant for High School Students (高校生等奨学給付金). It does not have to be repaid and can go towards textbooks and commuting supplies[MEXT, scholarship grant]. In fiscal 2026 eligibility was widened to household incomes of roughly 4.9 million yen.
| Household bracket (rough annual income) | National and public | Private |
|---|---|---|
| Resident-tax-exempt household (under 2.7 million yen) | 143,700 yen | 152,000 yen |
| About 2.7 million to 3.8 million yen | 47,900 yen | 50,670 yen |
| About 3.8 million to 4.9 million yen | 35,930 yen | 38,000 yen |
Source: MEXT materials for the briefing for prefectural officials (fiscal 2026 budget proposal, full-time courses, annual amounts). Households on public assistance and correspondence courses have separate amounts.
The income cap on the support fund is gone, but the scholarship grant is still judged on income. How the exempt-household test works is set out in the conditions for a resident-tax-exempt household.
Top-ups reach 501,000 yen in Tokyo and 630,000 yen in Osaka. Schools in another prefecture are usually excluded
The 457,200 yen is a nationwide floor; the top-up is decided by each prefecture. MEXT itself warns that the requirements differ from prefecture to prefecture.
| Prefecture | Tuition ceiling, national plus prefectural | Prefectural income cap | Schools in another prefecture |
|---|---|---|---|
| Osaka | Free up to 630,000 yen (the school bears the excess) | None | Designated schools in the six Kinki prefectures |
| Kyoto | 650,000 yen (980,000 yen for households on public assistance) | Yes (assessed amount under 154,500 yen) | Schools within the prefecture only |
| Fukuoka | About 576,000 yen | Yes | Check the prefecture's official page |
| Tokyo | 501,000 yen | None | Schools outside Tokyo also covered (except correspondence) |
| Hokkaido | About 481,200 yen | Yes (assessed amount under 154,500 yen) | Schools within Hokkaido only |
| Kanagawa | 480,000 yen | None (for the tuition portion) | Schools within the prefecture only |
| Saitama | 457,200 yen (no top-up) | Yes, for entrance and facility fees | Schools licensed by the prefecture only |
| Chiba | 457,200 yen (prefectural reduction abolished) | Yes, if transitional rules apply | Schools within the prefecture only |
| Aichi | 457,200 yen (ended with fiscal 2025) | None | Schools within the prefecture only |
Source: fiscal 2026 guidance from each prefecture and its private school foundation (see the reference links at the end). Only the main nine prefectures are listed.
The trap is a school in another prefecture. The national support fund is paid there too. But among the nine prefectures we checked, only Tokyo extended its top-up to schools outside its borders (correspondence courses aside). If you will cross a prefectural line, budget on the national amount alone.
Some prefectures have dropped their top-up. The contest has moved to entrance and facility fees
With the national ceiling raised, some prefectures have folded their own schemes. Chiba has abolished its tuition reduction scheme, because the national ceiling exceeded the average tuition at private schools in the prefecture (projected at 429,756 yen). Aichi ended its scheme with fiscal 2025.
| Prefecture | Support for entrance fees | Facility fees and the like |
|---|---|---|
| Saitama | 223,000 yen / 100,000 yen | 200,000 yen |
| Kanagawa | 212,000 yen / 100,000 yen | None |
| Tokyo | Loans only | Not covered |
| Aichi | 200,000 yen (no income cap) | Check the prefecture's official page |
| Osaka and Kyoto | Not covered | Recurring school fees are also supported |
Source: fiscal 2026 guidance from each prefecture. The amounts are ceilings and fall with the income bracket.
Comparing tuition alone will mislead you. What you pay at enrolment is the entrance fee and the facility fee.
The national income cap is gone, but prefectural income caps remain
This is the point most often misunderstood. What was abolished was the cap on the national support fund only. Kyoto, Hokkaido and Saitama, among others, still attach income requirements to their top-ups.
The test uses resident tax, not income tax. Most prefectures total, for both parents, the municipal tax base multiplied by 6 per cent minus the adjustment credit. Kyoto and Hokkaido set the line at an assessed amount under 154,500 yen; Saitama uses 113,700 yen and 162,300 yen as its dividing lines.
In other words, the assessed amount rises when income deductions shrink. A proposal to cut the dependent deduction for high school age children from 380,000 yen to 250,000 yen has appeared in tax reform outlines again and again. It has been postponed twice, and the current rules are now fixed through the fiscal 2028 individual resident tax.
Our estimate: how much the assessed amount would rise if the dependent deduction fell by 130,000 yen
- The tax base rises by 130,000 yen (380,000 yen down to 250,000 yen)
- 130,000 yen x 6 per cent = the assessed amount rises by 7,800 yen
- Where the line is an assessed amount of 154,500 yen, borderline households could drop out
Note: the cut has not been decided. This is our own assumption applied to the assessment formula.
The current deduction is 380,000 yen for an ordinary dependent relative[NTA No.1180]. How the postponements came about is covered in keeping the 380,000 yen deduction for high school students, and the scheme as a whole in the complete guide to the dependent deduction.
Nothing is paid unless you apply, and late months are not backdated
The support fund does not start by itself; you must apply to establish entitlement. As a rule payment runs from the month you applied, and months missed are not paid.
- Collect the papers at the enrolment briefing or after you start. The school hands out the application form. Japanese nationals can also apply through the online application system for the high school tuition support fund.
- File by the deadline the school sets. The method, the papers and the deadline differ by school and prefecture, and the school's instructions take precedence over the national guidance.
- Apply separately for the prefectural top-up. The filing point and the requirements are not the same as the national ones. There is a date on which residence is judged, so if you plan to move, check with the prefecture first.
- Do not forget the annual notification and the scholarship grant. Even where income checks are no longer needed, notifications about enrolment status continue. Everything other than tuition needs a separate application for the scholarship grant.
Source: MEXT leaflet on the support fund under the new scheme[MEXT], and the scheme Q&A
Where tax comes in: exemption, donations at enrolment, and the 380,000 yen deduction
- The support fund is tax exempt. On top of the statutory bar on public charges, the fiscal 2026 tax reform outline states that the measure not to levy income tax on it will continue[MOF, fiscal 2026 outline].
- A donation connected with enrolment does not qualify for the donation deduction. Donations to an educational corporation are in principle designated donations, but those made in connection with entry to the school are excluded[NTA No.1150]. Donations and school bonds at enrolment bring nothing back through tax.
- The deduction for a high school age child stays at 380,000 yen. Children aged 16 to 18 are ordinary dependent relatives. The current rules hold through the fiscal 2028 individual resident tax.
Watch the child's own income too. From the 2026 tax year, a dependent relative must have total income of 620,000 yen or less (an annual salary of 1.36 million yen or less). Ages 19 to 22 have a cushion that tapers the deduction, but ages 16 to 18 do not.
First check whether the tuition at the school you have in mind exceeds 457,200 yen. Then look up the prefectural top-up and its income requirements on the prefecture's official page. Those two things give you the cost of three years.
Frequently asked questions
If private school tuition is higher than 457,200 yen, what happens to the difference?
Without a prefectural top-up, you pay it. Tokyo supports up to 501,000 yen in total and Osaka up to 630,000 yen. The amounts differ by prefecture.
Does the support fund have to be entered in a tax return or the year-end adjustment?
No. The law states that no tax may be imposed on it. The school receives it and offsets tuition, so it never passes through the guardian's hands either.
Is a private high school in a prefecture other than the one I live in still covered?
The national support fund covers it. Prefectural top-ups, however, are usually limited to schools inside the prefecture, and among the nine prefectures we checked only Tokyo also covered schools elsewhere (correspondence courses aside).
Reference links (sources)
- MEXT, fiscal 2026 briefing materials for prefectural officials (payment ceilings and the scholarship grant)
- MEXT, Q&A on the tuition support fund (monthly amounts, receipt by the school, out-of-prefecture schools)
- MEXT, support for high school students (the date the amending law took effect)
- Leaflet on the support fund under the new scheme (how to apply online)
- Act on Provision of the High School Tuition Support Fund (Articles 1, 5, 7 and 13)
- NTA No.1180, Dependent deduction (380,000 yen and the income requirement for a dependent relative)
- NTA No.1150, When you have paid a qualifying donation (donations connected with enrolment are excluded)
- MOF, outline of the fiscal 2026 tax reform (the measure not to levy income tax)
- Prefectures: Tokyo Private School Foundation / Osaka / Kyoto / Kanagawa / Saitama / Chiba / Aichi / Fukuoka / Hokkaido
Note: the estimates apply the ceiling amounts ourselves and are not worked examples from a public body. For an individual decision, ask your school, your prefecture or your tax office.
