Please find this month’s topics below. We hope they will be useful to you.
▼Taxation
Tax Reform for FY2026 — Changes to Transitional Measures under the Invoice System
Under the FY2026 tax reform, revisions were made to the transitional measures related to input tax credits for purchases from tax-exempt businesses, as part of the government’s efforts to support the settlement of the invoice system.
For purchases from suppliers that are not registered under the invoice system, a transitional measure currently allows taxpayers to claim a partial input tax credit. Under the reform, the application period for this measure will be extended by two years, and the credit percentages will be revised.
The revised credit percentages will be reduced gradually as follows:
【Period：Credit Percentage】
From Oct.1, 2023 to Sep.30, 2026：80％(Current)
From Oct.1, 2026 to Sep.30, 2028：70％
From Oct.1, 2028 to Sep.30, 2030：50％
From Oct.1, 2030 to Sep.30, 2031：30％
▼Labor Manageme
Mandatory Disclosure of Gender Pay Gaps and Female Management Ratios Expanded
To promote initiatives for women’s advancement in the workplace, legislation amending the Act on Promotion of Women’s Participation and Advancement in the Workplace and related laws was enacted (promulgated June 11, 2025). This includes extending the implementation period by 10 years and expanding mandatory disclosure items. Additionally, the ministerial ordinances and guidelines based on the Act were revised (notified and announced on December 23 of the same year).
Effective April 1, 2026, the obligation to disclose the gender pay gap？previously required only for companies with 301 or more employees？will be expanded to companies with 101 or more employees. Furthermore, the disclosure of the proportion of female managers will be newly mandated for companies with 101 or more employees.
For items made mandatory after enforcement, the first disclosure of information must be made within approximately three months after the start of the fiscal year following the fiscal year in which the results for the first fiscal year after the amended Act’s enforcement end.
出典：Source: Ministry of Health, Labour and Welfare website ‘Obligation to Disclose Gender Pay Gaps and Proportion of Female Managers Expanded’