On 13 November 2026, Prime Minister Takaichi told a House of Councillors special committee that the Worker Burden Relief Benefit (Shugyosha Futan Keigen Shienkin) will cover at least half of all workers. For the first two years, fiscal 2027 and 2028, the government is considering a maximum of about ¥25,000 per person, plus about ¥5,000 for each child[Kyodo News, 13 Nov 2026 (in Japanese)]. Reports say more than 30 million people will be covered.
The ¥25,000, however, is the amount for people in the income band where the benefit levels off. The amounts and income lines are not written in the law; they will be set by cabinet order after the bill passes. This article separates what is decided, what is under consideration and what is still open, and shows the maximum by household type.
Decided, under consideration, and still open
| Item | Status | Details (source) |
|---|---|---|
| Start and frequency | Decided | From April 2027, once a year; twice in fiscal 2029 only (bill, outline) |
| Eligibility | Decided | Judged per person. Earned income above a floor, total income below a ceiling, and tax plus social insurance burden larger than pension income. A spouse's income is not checked in fiscal 2027 and 2028 (outline) |
| How you receive it | Decided | Handled by the municipality where you lived on 1 January. No application if you have a registered public-benefit bank account. Paid within two months of the decision; not taxed (outline) |
| Two-year budget | Decided | Within the amount equal to 1% of consumption tax on food, about ¥600 billion a year (outline) |
| Number covered | Under consideration | At least half of workers, over 30 million (13 Nov answer). Until October: about 30%, around 20 million |
| Maximum | Under consideration | About ¥25,000 per person (same) |
| Flat amount at low income | Under consideration | ¥5,000 a year (same; equal to the reference data given to the Diet on 30 October) |
| Child addition | Under consideration | About ¥5,000 per child under 16 (same) |
| Income ceiling | Open | The Prime Minister gave no level. Nikkei reports it is likely to be in the ¥4 million range |
| Income floor | Open | Three options: salary over about ¥530,000, over ¥740,000, or over about ¥1.06 million (outline summary) |
| Payment month | Open | Not announced |
"Decided" items are from the outline[Cabinet Secretariat, outline (in Japanese)] and the bill summary[Cabinet Secretariat and MOF, bill summary (in Japanese)], assuming the bill passes. "Under consideration" items are from Kyodo News, Jiji Press and Nikkei reports of the Prime Minister's answer on 13 November.
The eligibility rules and how to receive the benefit are covered in how to receive the Worker Burden Relief Benefit. What happens to people living only on pensions or in resident-tax-exempt households is covered in seven groups left out of the benefit.
How it changes with income: rising from ¥5,000 to ¥25,000, then falling toward the ceiling
The shape of the benefit is fixed in the outline. It is a flat amount while earned income is low, rises up to a certain income, levels off, and then falls to zero as income grows. The 13 November answer put numbers on the height of these steps for the first time.
The flat ¥5,000 matches the reference value in a document the government gave to a House of Representatives committee on 30 October. According to Jiji Press, it showed a flat amount up to an income of ¥1.19 million, rising until ¥1.6 million[Jiji Press, 30 Oct 2026 (in Japanese)]. ¥1.19 million is the income below which a single person pays no income-based resident tax, and ¥1.6 million is where take-home pay recovers after the "income wall." Both are reference levels in the outline.
Finance Minister Katayama said at a press conference that the document gave approaches and reference data for the Diet debate, and that no concrete government plan had been presented[MOF, Minister's press conference, 30 Oct 2026 (in Japanese)]. The document itself has not been published, and the income where the benefit starts to fall has not been shown. For that reason this article does not give a table of amounts by income.
¥5,000 a year is about ¥417 a month. We were surprised that the flat amount for people just starting to work stays at this level. The extra amount for people hit by the "income wall" (employment promotion special addition) has not been shown yet.
Maximum by household: ¥25,000 for a single worker, ¥60,000 for a dual-income couple with two children
The benefit is paid to each working person, not to the household. The maximum depends on how many people are in the level-off income band and how many children there are.
| Household | Maximum (per year) | Calculation |
|---|---|---|
| Single worker | ¥25,000 | ¥25,000 × 1 |
| Dual-income, no children | ¥50,000 | ¥25,000 × 2 |
| Dual-income, two children | ¥60,000 | ¥25,000 × 2 + ¥5,000 × 2 |
| Single-income, two children | ¥35,000 | ¥25,000 × 1 + ¥5,000 × 2 |
| Couple living only on pensions | ¥0 | Not covered: no earned income |
The ¥60,000 for a dual-income couple with two children is the example from the Prime Minister's answer reported by Jiji Press[Jiji Press, 13 Nov 2026 (in Japanese)] and Nikkei. The other rows are our own calculations. Which parent receives the child addition has not been announced. Outside the level-off band, the amounts are lower.
People with income of ¥1.19 million or less get ¥5,000, and people close to the ceiling get less than ¥25,000. The 1% consumption tax on food is a separate relief: the Prime Minister put it at about ¥36,000 per person a year on average[Jiji Press, 10 Oct 2026 (in Japanese)]. You can check the relief on your own food spending in the 1% consumption tax quick table.
Coverage rises from 30% to at least half, cutting the average to about ¥20,000
Until now, the government followed similar schemes in the US, UK and France and gave about 30% of working-age workers, around 20 million people, as its example[Jiji Press, 14 Oct 2026 (in Japanese)]. The 13 November answer widened this to at least half. According to Jiji Press, about 30 million people would be covered, including more than 40% of male workers.
The total for the two years, however, stays within 1% of the consumption tax on food. Dividing ¥600 billion a year by 30 million people gives an average of ¥20,000 per person (our calculation). That is ¥10,000 lower than the ¥30,000 average shown in October (the new benefit's ¥30,000 average and the ¥3.75 million line).
If coverage widens but the total stays the same, each person gets less. Kyodo News also points to the risk that the benefit will not reach lower-income people enough. We felt this point is easy to miss if you only read the headline maximum.
The Prime Minister did not give a level for the income ceiling. Nikkei reports it is likely to be in the ¥4 million range, and Komeito has proposed basing it on ¥4.87 million, the average private-sector salary[Nikkei, 13 Nov 2026 (in Japanese)]. For the floor, three options remain: salary over about ¥530,000, over ¥740,000, or over about ¥1.06 million[Cabinet Secretariat, outline summary (in Japanese)].
The bill is in the House of Councillors; amounts come by cabinet order after it passes
The bill was submitted to the Diet on 9 October and passed the House of Representatives plenary on 6 November. The Liberal Democratic Party group and Nippon Ishin no Kai voted for it, and the other groups voted against[House of Representatives, bill progress (in Japanese)]. In the House of Councillors it was referred on 11 November to the special committee on the consumption tax and benefit bill, and full debate began on the 13th.
According to Kyodo News, the ruling parties do not hold a majority in the House of Councillors. Reports say the wider coverage is meant to win opposition support. On the amounts, the Prime Minister said a final decision must be made "together with the range of recipients, taking consumption tax revenue into account"[Nikkei (in Japanese)].
While the amounts are pending, you can prepare to receive the benefit. If you confirm on Mynaportal that a public-benefit bank account is registered, it will be paid without an application. People who pay no resident tax should also file a tax return so that the municipality knows their income. The food consumption tax cut itself is explained in the food consumption tax cut.
Summary
- For fiscal 2027 and 2028, the benefit is being considered at a maximum of about ¥25,000 per person plus about ¥5,000 per child
- The flat amount up to ¥1.19 million of income is ¥5,000 a year, rising until about ¥1.6 million in the reference data
- A dual-income couple with two children could get up to ¥60,000 a year, and a single worker up to ¥25,000
- Coverage widens to at least half of workers, over 30 million, but the ¥600 billion total is unchanged, so the average works out to about ¥20,000
- The income ceiling and floor and the official amounts are still open and will be set by cabinet order after the bill passes
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References (sources)
- Cabinet Secretariat, Outline on the temporary food consumption tax cut and the Worker Burden Relief Benefit (Cabinet decision, 15 Sep 2026) (shape of the benefit, ¥1.19M and ¥1.6M reference levels, budget limit; in Japanese)
- Same, outline summary (three options for the income floor; in Japanese)
- Cabinet Secretariat and Ministry of Finance, summary of the bill (October 2026; eligibility and amounts set by cabinet order; in Japanese)
- House of Representatives, bill progress (passage and referral to the House of Councillors; in Japanese)
- Ministry of Finance, Minister Katayama's press conference (30 Oct 2026) (in Japanese)
- Kyodo News, cash benefit for at least half of workers, up to ¥25,000 (13 Nov 2026) (in Japanese)
- Jiji Press, benefit to cover 50% of workers, up to ¥60,000 for a household with two children (13 Nov 2026) (in Japanese)
- Nikkei, PM says advance payment up to ¥25,000 (13 Nov 2026) (in Japanese)
- Jiji Press, flat ¥5,000 a year for low incomes, rising to ¥1.6 million (30 Oct 2026) (in Japanese)
- Jiji Press, 20 million given as example (14 Oct 2026) / same, new benefit debated with blanks (10 Oct 2026) (in Japanese)
This article is general information based on materials published by the Cabinet Secretariat, the Ministry of Finance and the House of Representatives, and on reports by Kyodo News, Jiji Press and Nikkei, as of 14 November 2026. The amounts, number covered and income lines are all under consideration and may change through Diet debate and cabinet orders. For individual decisions, ask your municipality, the tax office or a tax accountant.