Please find this month’s topics below. We hope they will be useful to you.
▼Taxation
Revision of the Tax-Exempt Threshold for Fixed Asset Tax on Depreciable Assets
The tax-exempt threshold for fixed asset tax on depreciable assets will be revised. The current exemption threshold of 1.5 million yen for fixed asset tax on depreciable assets will be raised to 1.8 million yen. This amendment will apply to fixed asset tax returns filed in January 2027.
▼Labor Management
Expansion of the Stress Check System Coverage
Under Article 66-10 of the Industrial Safety and Health Act, employers are required to implement “stress checks” conducted by physicians, public health nurses, or similar professionals to assess the level of psychological burden on workers.
Currently, this is an effort obligation for workplaces with fewer than 50 workers. However, recognizing its important effects, such as encouraging workers to recognize their own stress, the amended law promulgated on May 14, 2025, mandates stress checks for workplaces with fewer than 50 employees within three years of promulgation.
Source: Ministry of Health, Labour and Welfare, Tokyo Labour Bureau website “About the Stress Check System”