Please find this month’s topics below. We hope they will be useful to you.
▼Taxation
Special provision for deducting low-value depreciable assets
When small and medium-sized enterprises and similar entities acquire fixed assets with an acquisition cost of less than 300,000 yen and put them to business use, they may deduct an amount equivalent to the acquisition cost from their taxable income. For assets acquired on or after April 1, 2026, the threshold for the acquisition cost will be raised to less than 400,000 yen. The upper limit on the total acquisition cost of fixed assets eligible for this deduction remains unchanged at 3 million yen per fiscal year.
▼Labor Management
Regarding the Commencement of the Child and Child-Rearing Support Contribution
Starting with the social insurance premiums for April 2026, the Child and Child-Rearing Support Contribution will be introduced.
For those enrolled in employee health insurance, the monthly contribution amount is calculated by multiplying the “standard monthly remuneration” by the “support fund rate”; the support fund rate for fiscal year 2026 is a flat 0.23%. Additionally, when bonuses are paid, contributions are calculated by multiplying the “standard bonus amount” by the contribution rate. Half of the contribution is borne by the employer.
As part of a system supported by society as a whole, including employers, contributions will also be collected from individuals enrolled in the National Health Insurance and the Medical Care System for the Elderly, in addition to those enrolled in the Employees’ Health Insurance.
The contribution will be used for child-rearing support measures, such as expanding child allowances and parental leave benefits, and some of these support measures have already been implemented.
Source: Agency for Children and Families: About the Child and Child-rearing Support Contribution System