Japan Living-Policy Timeline

Japan passed the Act Partially Amending the Industrial Accident Compensation Insurance Act and Related Acts (労働者災害補償保険法等の一部を改正する法律, Act No. 60 of Reiwa 8) on July 10, 2026 and promulgated it on July 17, with effect from April 1, 2027. For the survivors' compensation pension (遺族補償年金) and equivalent benefits, the amount payable where there is one surviving family member changes from 153 days of the basic daily benefit amount (給付基礎日額) — 175 days where the sole survivor is a wife (妻) aged 55 or over or in a state of disability (障害) specified by 厚生労働省令 — to a flat 175 days. The payment requirement imposed only on a husband (夫) (being aged 55 or over at the time of the 妻's death, or in a specified state of 障害) is also abolished, so the category of eligible survivors is reorganized from "a 妻, or a 夫 aged 60 or over or with a specified 障害" to "a 妻 or a 夫". Alongside this, a special rule is newly established for the statute of limitations on claims to 労災保険給付: where the cause is a disease specified by Cabinet Order as one for which it is not easy, by its nature, to determine whether the grounds for accident compensation are met, the limitation period for medical treatment compensation benefits (療養補償給付), temporary absence from work compensation benefits (休業補償給付), funeral expenses (葬祭料), nursing care compensation benefits (介護補償給付) and the like becomes 5 years instead of 2 years. The amendment also puts the requirements for special enrollment associations into statute (承認団体), changes the window for filing appeals against decisions on 社会復帰促進等事業, and abolishes the provisional voluntary coverage of small-scale individually managed businesses in 農林水産業; the 船員保険法, 石綿健康被害救済法 and 労働基準法 are amended to the same effect.

Under the 「出入国管理及び難民認定法及び外国人の技能実習の適正な実施及び技能実習生の保護に関する法律の一部を改正する法律」 (令和6年法律第60号), promulgated on June 21, 2024 (令和6年6月21日), the Technical Intern Training system is, in the wording of the original text, 「発展的に解消 (developmentally dissolved)」 and the Skill Development Employment system (育成就労) was created; this system starts operation on April 1, 2027 (令和9年4月1日). The system outline material states that the purpose of the system is, in the 「育成就労産業分野 (the fields that accept workers under the Skill Development Employment system)」, to develop human resources with skills at the level of 特定技能1号 through 3 years of employment in Japan and to secure human resources in those fields. The 育成就労産業分野 are limited to those among the 特定産業分野 for which it is appropriate to have skills acquired through employment, and there are 17 fields as of the July 2026 (令和8年7月) revised edition of the system outline material; of the 19 特定産業分野, the 2 fields with no 育成就労産業分野 set are 自動車運送業 and 航空, and it is noted that acceptance in fields newly added to the 特定産業分野・育成就労産業分野 is scheduled to begin as soon as preparations are made after the promulgation and entry into force of the 上乗せ基準告示 (the ※ in the purpose column, 注3 and the ※ in the list of work categories in the original text). The 分野別運用方針 sets a 受入れ見込数 (projected number of workers to be accepted) for each field and operates it as the ceiling on acceptance, and where the number of residents is expected to exceed this ceiling a measure temporarily suspending recognition of 育成就労計画 is taken, so that even where an employment contract has already been concluded a person in principle cannot newly enter Japan as a 育成就労外国人 (Q19 and Q22 of the original text). The development period is 3 years in principle, and a person who passes the skills examination required for the transition (技能検定試験3級 or the like, or the 特定技能1号評価試験) and an examination at or above the level of 日本語能力 A2 can move to 特定技能1号 (residence with an upper limit of 5 years in principle); for a person who fails, the policy is to allow a certain continuation of residence within a range of up to 1 year in order to re-sit the examination (注1, Q10 and Q75 of the original text). The 「育成就労計画」 prepared for each foreign national (a period within 3 years, stating the goals for skills and Japanese language ability, the content and so on) is subject to recognition by the 外国人育成就労機構, and 監理支援機関 are subject to a licensing system (in the wording of the original text, 「the licensing criteria are made stricter」). 「転籍 (transfer to another workplace) at the person's own wish」, which was not permitted under the Technical Intern Training system, is permitted subject to certain requirements, and transfer where there are 「やむを得ない事情 (unavoidable circumstances)」, such as where the person has suffered a human rights violation such as violence or power harassment, continues to be permitted as under the Technical Intern Training system; in either case the destination of the transfer is limited to within the 同一 業務区分 (the same work category) (as to changing the 主たる技能 (main skill) within the same work category, the original text says it is 「好ましくない (not desirable)」 while also saying that the change itself is possible). The 転籍制限期間, one of the requirements for transfer at the person's own wish, is set by the field-specific operation policy within a range of 1 year or more and 2 years or less, and even in a field where it is set at more than 1 year it can be made 1 year at the judgment of the 育成就労実施者; where it exceeds 1 year, it is necessary to take the measures for improving 待遇 (treatment) prescribed by the field-specific operation policy. There are no skills or Japanese language requirements demanded at the time of entry, but before employment begins the person is required to pass an examination at or above the level of 日本語能力 A1, or to take 100 hours or more of A1-equivalent instruction in the 「就労」 course of an equivalent 認定日本語教育機関. Accompaniment by family members is stated as 「原則として認めない (not permitted in principle)」, and for applications before the effective date, licensing of 監理支援機関 is accepted from April 15, 2026 (令和8年4月15日) and recognition of 育成就労計画 from September 1, 2026 (令和8年9月1日).

The 出入国在留管理庁 (Immigration Services Agency) is publicising, as 「永住許可制度の適正化 (making the permanent residence permission system appropriate)」, a clarification of the requirements for permanent residence permission and the addition of grounds for revocation of a status of residence. The basis is 令和6年 (2024) 法律第60号, enacted at the 213th ordinary session of the Diet on June 14, 令和6年 (2024) and promulgated on the 21st of the same month, and the effective date of this Act is announced as 「一部の規定を除き、令和9年(2027)4月1日」 (April 1, 令和9年 (2027), except for some provisions) (the individual effective date of the provisions relating to permanent residence is not stated in these materials). As to the 「明確化 (clarification)」 of the requirements, the Agency explains that, among the current Immigration Control Act requirement 「その者の永住が日本国の利益に合する」, the point currently stated in the 「永住許可に関するガイドライン」 as 「公的義務を適正に履行していること」 is written into the Act as 「この法律に規定する義務の遵守、公租公課の支払等」, and it states that 「新たな永住許可の要件を加えるものではなく、許可の要件を厳格化するものでもありません」 (this neither adds new requirements for permanent residence permission nor makes the requirements for permission stricter). The grounds for revocation to be added are Article 22-4, paragraph 1, item 8 of the revised Immigration Control Act (failing to comply with the obligations prescribed in this Act; intentionally not paying taxes and public dues) and item 9 (certain serious violations of penal laws and regulations). As to item 8, the Q&A states that this means failing to comply 「正当な理由なく (without justifiable grounds)」, and writes that where a person has simply forgotten to carry their residence card, where a person has not applied to renew the validity period of their residence card, or where a person is unavoidably unable to pay taxes and public dues because of illness, loss of employment or the like, in circumstances where it is hard to find the person at fault, 「在留資格を取り消すことは想定していません」 (revoking the status of residence is not envisaged). It writes that item 9 is limited to certain serious violations of penal laws and regulations, such as the offences of theft, fraud, extortion and homicide under the Penal Code and 危険運転致死傷 (dangerous driving causing death or injury), that all of them are intentional offences, and that 過失運転致死傷 (negligent driving causing death or injury), violations of the Road Traffic Act and fines are not covered (it adds, however, that even a permanent resident who is sentenced to an actual term of imprisonment exceeding 1 year falls under the grounds for deportation regardless of the name of the offence and may be deported). It writes that even where a ground for revocation applies, the status of residence is not revoked and the person made to leave the country immediately; rather, except where it is found that it is not appropriate for the person to continue to reside in Japan, the Minister of Justice permits, ex officio, a change to a status of residence other than 永住者 (in many cases 「定住者」), and that thereafter, once it is confirmed that public obligations are being properly performed and so on, it is possible to obtain permanent residence permission again. 特別永住者 (special permanent residents) are 「今回の改正の対象ではありません」 — outside the scope of this amendment and of this Q&A.

The Act for Partial Amendment of the Health Insurance Act and Other Acts (Act No. 31 of Reiwa 8), promulgated on 5 June 2026 (Reiwa 8), extends the measure that reduces by 50% the per-capita premium (or tax) charged for children under National Health Insurance, widening its coverage from preschool children to high-school age. The per-capita premium (均等割保険料) is the portion of the National Health Insurance premium levied according to the number of insured persons. Ministry of Health, Labour and Welfare materials present this item as a "reduction of the premium burden on child-raising households." The ministry's published table of individual effective dates for the Act (健康保険法等の一部を改正する法律の各施行日) states that this measure (item 2③, reduction of the premium burden on child-raising households) takes effect on 1 April Reiwa 9, that is, 1 April 2027.

Of the Act Partially Amending the Act on the Protection of Personal Information and Related Acts (個人情報の保護に関する法律等の一部を改正する法律, 令和8年法律第56号), promulgated on July 17, 2026 (令和8年7月17日), the penalty-related provisions take effect on January 17, 2027. A new offense of wrongful acquisition of personal information (個人情報不正取得罪; imprisonment for up to 2 years or a fine of up to 1 million yen / 100万円) is added to the Act on the Protection of Personal Information, the statutory maximums for offenses such as wrongful provision or misappropriation of a personal information database and the like are raised, and the penalty provisions of the My Number Act (マイナンバー法) and the Next-Generation Medical Infrastructure Act (次世代医療基盤法) also change on the same day.

Amended ordinances and notifications on "equal pay for equal work", aimed at improving the treatment of part-time, fixed-term and dispatched workers, have been published and take effect on 1 October 2026 (Reiwa 8). Employers will now have to state, among the working conditions given at hiring, that the worker may ask for an explanation of the content of and reasons for differences in treatment. The equal pay for equal work guidelines add descriptions of unreasonable differences in treatment concerning bonuses, retirement allowances, accident-free allowances, family allowances, housing allowances, welfare facilities, sick leave, summer and winter leave, and commendations. When a worker asks for an explanation, the employer must either explain orally using documents, or hand over a document that sets out all of the matters to be explained.

According to Ministry of Finance materials, in October 2026 (Reiwa 8) the liquor tax rate on beer-type drinks is unified at 155,000 yen per kilolitre (54.25 yen per 350 ml equivalent). At the same time, the rate on other sparkling liquors such as chūhai rises to 100,000 yen per kilolitre (35 yen per 350 ml equivalent). The Ministry of Finance states that the reform is being carried out on a revenue-neutral basis, to correct a situation in which rate gaps between similar liquors affect product development and sales volumes, and to restore fairness in the tax burden across liquors.

Under the amended Labour Measures Comprehensive Promotion Act and related acts (労働施策総合推進法等, Act No. 63 of Reiwa 7) and the amended Act on Securing Equal Opportunity and Treatment between Men and Women in Employment (男女雇用機会均等法), employers will be required from 1 October 2026 (Reiwa 8) to take measures against customer harassment (カスタマーハラスメント, "kasu-hara") in the workplace and measures against sexual harassment directed at job applicants and others. The date of entry into force was fixed by Cabinet Order No. 17 of Reiwa 8, and the content of the measures to be taken is set out in the guidelines in Ministry of Health, Labour and Welfare Notification No. 51 of Reiwa 8 (problems arising from the words and actions of customers and others in the workplace) and Notification No. 52 of Reiwa 8 (problems arising from sexual words and actions in job-hunting activities and the like). Kasu-hara means conduct carried out in the workplace that satisfies all of the following elements: ① words or actions of a customer or other party that ② go beyond the scope socially accepted as reasonable in light of the nature of the work performed by the employed worker and other circumstances, and thereby ③ harm the working environment of the worker; it also covers conduct carried out by telephone or over the internet, including on SNS. The measures employers must take are set out in the leaflet as 10 items for kasu-hara and 11 items for sexual harassment of job applicants and others.

In a press release dated August 19, 2026 (Reiwa 8), the Ministry of Health, Labour and Welfare (厚生労働省) stated that from September 1 of the same year, Work Style Reform Promotion Support Centers (働き方改革推進支援センター) nationwide and Labour Standards Inspection Offices will carry out two measures. First, the Support Centers nationwide will set up a “dedicated consultation desk” (専門相談窓口) that supports the conclusion of Article 36 agreements (36協定) and special clauses (特別条項) and the use of flexible working-hour systems. Teams made up of the Support Centers and the Labour Standards Inspection Offices (working-hours consultation and support units) will also provide outreach-style visiting support on the conclusion of Article 36 agreements and special clauses, and cooperation with Yorozu Support Centers (よろず支援拠点), chambers of commerce and industry and others will be strengthened so as to build a system able to handle not only labour-affairs consultations but also consultations on management issues. Second, the Labour Standards Inspection Offices will review the uniform guidance that looks only at the number of overtime and holiday working hours and calls for a reduction to within 45 hours in 1 month, and will instead focus on checking how each workplace is implementing the measures for securing health and welfare set out in its Article 36 agreement, giving the guidance necessary in light of what they find. The source states alongside this, however, that where, in view of the actual circumstances of an individual workplace, there is a high risk of health problems arising from excessive work, necessary guidance will continue to be given. As the background to these measures, the announcement cites descriptions in the Japan Growth Strategy (日本成長戦略, Cabinet decision of July 21, Reiwa 8) and the Basic Policy on Economic and Fiscal Management and Reform 2026 (Cabinet decision of the same day). As of the time this entry was written (August 20, 2026), the measures have not yet taken effect; what is described here is what has been announced.

Japan's Cabinet Office (Director-General for Disaster Management) announced on August 25, 2026 that the 「令和八年熊本地震による災害についての激甚災害及びこれに対し適用すべき措置の指定に関する政令の一部を改正する政令」 (cabinet order partially amending the cabinet order on the designation of an extreme disaster, and of the measures to be applied thereto, with respect to the disaster caused by the 2026 Kumamoto Earthquake) had been decided by the Cabinet the same day. The original designating cabinet order, based on the 「激甚災害に対処するための特別の財政援助等に関する法律」 (Act on Special Financial Support to Deal with Extreme Disasters), designated the disaster caused by the 2026 Kumamoto Earthquake as an extreme disaster and designated the measures to be applied, and it was promulgated and came into force on Friday, August 7, 2026. This amending cabinet order adds the designation of a new applicable measure, "special support relating to small and medium-sized enterprises". The schedule is a Cabinet decision on Tuesday, August 25 and promulgation and entry into force on Friday, August 28. The 「局激」 (locally designated extreme disaster) applicable measure set out in the appendix to the amending cabinet order is the "special provision on disaster-related guarantees under the Small and Medium-sized Enterprise Credit Insurance Act" (Article 12 of the Act), and the areas entered as covered are Yatsushiro City (八代市), Uki City (宇城市), Mifune Town (御船町), Kashima Town (嘉島町) and Hikawa Town (氷川町) in Kumamoto Prefecture. The same document, however, states 「今後、地方公共団体や関係省庁等による被害状況の把握の進展により、適用措置や地域が追加される場合がある」, so it does not present the entries in this appendix as a final list. The 「本激」 (nationally designated extreme disaster) applicable measures already designated by the cabinet order of August 7 are four: (i) special financial support for disaster recovery projects for public civil engineering facilities and the like (Articles 3 and 4 of the Act); (ii) special measures for subsidies for disaster recovery projects for farmland and the like (Article 5 of the Act); (iii) special provisions on subsidies for the cost of disaster recovery projects for jointly used facilities in agriculture, forestry and fisheries (Article 6 of the Act); and (iv) inclusion of principal and interest repayments on small disaster bonds (小災害債) in the standard financial demand amount, and the like (Article 24 of the Act).

The Ministry of Health, Labour and Welfare announced that it will implement special measures under the Employment Adjustment Subsidy (雇用調整助成金) for employers who, for economic reasons arising from the 2026 Kumamoto Earthquake, cannot avoid scaling back business activity and must adjust employment. This announcement appears in the ministry's press release list for August 2026 as an item posted on August 20, 2026. The announcement states that the special measures went through deliberation by the Employment Security Subcommittee of the Labour Policy Council, which issued its report the same day, and that the ministry will promptly promulgate and bring into force the relevant ministerial ordinance. Ordinarily, suspension or reduction of business activity caused by damage to facilities or equipment is not eligible for the subsidy, but even where facilities or equipment were directly damaged by the earthquake, the case is treated as eligible if there is an economic reason (for example, arranging repair contractors or procuring repair parts taking time because of the effects of the disaster). The special measures consist of 4 items applying to establishments nationwide and 2 items applying additionally to establishments located within Kumamoto Prefecture. What they cover is leave and similar measures that began between July 28, 2026, the date the disaster occurred, and January 27, 2027. The subsidy rate and the level of payment are not stated in this announcement.

In a document dated August 14, 2026 (令和8年), the 厚生労働省 and the 文部科学省 requested economic organizations and industry organizations to respond as flexibly as possible so that students, pupils and others affected by the 令和8年 Kumamoto earthquake are not disadvantaged by delays in procedures and the like caused by the disaster. The examples given in the request are ① setting recruitment screening schedules that take account of the situation of the affected students and pupils, and ② postponing the deadlines for submitting application documents and the like; the ministries also asked that such responses be actively communicated. This is not an amendment of laws or regulations, nor an obligation imposed on companies: it is a 「要請」 (request) addressed to economic organizations and industry organizations. In addition, since July 30 a special labour consultation counter has been set up at the 新卒応援ハローワーク (Hello Work for New Graduates) within the jurisdiction of the 熊本労働局 (Kumamoto Labour Bureau) to handle consultations from affected students and pupils, and it provides individual career consultations for affected students and others who are job hunting. The 厚生労働省 page carries, as reference material, the document 「令和８年熊本地震により被災した学生・生徒等への配慮について（要請）」, and states that it may be used as needed, for example when making enquiries to companies.

The 内閣府政策統括官（防災担当） (Director-General for Policy Planning (Disaster Management), Cabinet Office) announced on August 10, 2026 that the 「被災者生活再建支援法」 (Act on Support for Reconstructing Livelihoods of Disaster Victims) is applied to the disaster caused by the 2026 Kumamoto earthquake (令和8年熊本地震). The announcement is that 熊本県 (Kumamoto Prefecture) reported to the effect that 「a large number of homes have been damaged, so this is recognized as a natural disaster as defined by the said Act, and the Act is applied」. The table in the document states the 該当区域 (applicable area) as 「熊本県（くまもとけん）」, the 発生日 (date of occurrence) as July 28, and the 適用基準 (criterion for application, 支援法施行令) as 「第１条第３号」. In this area, households whose homes were 全壊 (totally destroyed), 大規模半壊 (large-scale half-destroyed) and 中規模半壊 (medium-scale half-destroyed), and others, do not receive the money automatically: they receive 被災者生活再建支援金 (support money for reconstructing the livelihoods of disaster victims) from the 公益財団法人都道府県センター 「申請により」 (upon application) and 「住宅の再建方法等に応じて」 (according to the method of rebuilding the home and the like). According to the reference column, this support money is a system under which, based on 法第18条 (Article 18 of the Act), prefectures pay out of a fund they have contributed to from the standpoint of mutual assistance, and 1/2 of it is subsidized by the national government. The document does not state the amount of the support money, the application counter or the application deadline, and the same content was announced simultaneously by 熊本県.

On August 7, 2026 the Japanese government adopted at a cabinet meeting the 「令和八年熊本地震による災害についての特定非常災害及びこれに対し適用すべき措置の指定に関する政令」 (cabinet order on the designation of a specified emergency disaster in respect of the disaster caused by the 2026 Kumamoto earthquake and of the measures to be applied to it), and promulgated and put it into force the same day. Under the 「特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律」 (Act on Special Measures for Preserving the Rights and Interests of Victims of Specified Emergency Disasters, 平成8年法律第85号), the cabinet order designates the disaster caused by the 2026 Kumamoto earthquake as a specified emergency disaster and applies five special measures to it. The date on which the specified emergency disaster occurred is July 28, 2026. The measures applied are ① extension of the expiry date of permissions, authorisations and the like that have a validity period, such as driving licences; ② exemption from liability for administrative obligations that could not be performed within the time limit; ③ a special rule on decisions to commence bankruptcy proceedings for corporations; ④ extension of the period for deciding whether to accept or renounce an inheritance; and ⑤ exemption from the fee for filing a civil conciliation case. The specific permissions and authorisations, areas and post-extension expiry dates are designated separately by public notice of each ministry and agency, and the Ministry of Internal Affairs and Communications (総務省) compiles and announces what has been designated.

The High-Cost Medical Expense Benefit pays back the excess when a person's out-of-pocket medical costs in one month exceed a ceiling set by age (with 70 as the dividing line) and income. For example, a person under 70 with an annual income of roughly 3.7 million to 7.7 million yen who incurs 1 million yen of medical costs has their out-of-pocket payment held to around 87,000 yen. A revision covering adjustments to the monthly ceiling, the introduction of a new annual ceiling, and reduced burdens for low-income people with an annual income under 2 million yen is scheduled to take effect in August 2026 and August 2027.

Effective August 1, 2026, Article 42, paragraph 3, item 6 of Japan's Health Insurance Act Enforcement Order (健康保険法施行令) is amended. That item defines the category whose high-cost medical expense calculation threshold is 15,000 yen per month, covering people receiving care from the month after the month in which they turn 70 where the insured person and all of their dependents have no income amounts based on gross income or forest income for municipal inhabitant tax purposes under the Local Tax Act and no separately calculated income amounts. The amendment changes, for people receiving public pensions and similar payments, the amount applied in that determination in place of the amount specified in Article 35, paragraph 4 of the Income Tax Act — from 806,700 yen to 826,500 yen. The existing treatment where employment income is included is retained: it is counted as that employment income minus 100,000 yen (0 yen if the result is below 0 yen). Under Article 3 of the supplementary provisions, the amendment applies from the high-cost medical expense calculation threshold for cases where the month of care falls in or after August 2026; care in or before July 2026 remains under the former rules. Under Article 2 of the supplementary provisions, an insurer's certification that a person falls under this category can be obtained in advance — before the effective date — from the promulgation date of June 25, 2026.

The Ministry of Health, Labour and Welfare changed the "daily basic allowance" (基本手当日額) under employment insurance from 1 August 2026 (Reiwa 8). The basic allowance is paid so that a worker who has left a job can carry out re-employment activities without worrying about living expenses while unemployed; the daily basic allowance is the amount paid per day, calculated on the basis of wages before separation. The number of benefit days is determined according to the reason for leaving, age and other factors. The change follows a rise of about 2.7% in the average wage for fiscal Reiwa 7 compared with fiscal Reiwa 6, together with the application of the minimum-wage daily amount. The maximum rose by between ¥195 and ¥240 depending on the age bracket, and the minimum rose by ¥151, from ¥2,411 to ¥2,562.

The Agency for Natural Resources and Energy of the Ministry of Economy, Trade and Industry is supporting electricity and city gas bills for three months, covering usage from July 2026 through September 2026. The discount unit rates are 3.5 yen/kWh in July and September and 4.5 yen/kWh in August for electricity (low voltage), and 14.0 yen/m³ in July and September and 18.0 yen/m³ in August for city gas (for high-voltage electricity, 1.8 yen/kWh in July and September and 2.3 yen/kWh in August). You can work out the monthly discount by multiplying the discount unit rate by your usage that month. Ordinary households and end users such as companies with an annual contract volume of under 10 million m³ do not need to apply — the discount is applied to the bill automatically.

On June 3, 2026 the Japanese government promulgated the 「児童福祉法施行令等の一部を改正する政令」 (Cabinet Order No. 192 of Reiwa 8), raising from 809,000 yen to 826,500 yen the income threshold for the bracket defined as "a household exempt from municipal inhabitant tax (市町村民税世帯非課税) whose combined pension and other income does not exceed a set amount" within the monthly out-of-pocket cap (負担上限月額) on medical care related to disabilities and chronic pediatric diseases. It takes effect on July 1, 2026. Five provisions were amended: Article 22, paragraph 1, item 5 (medical expenses for designated chronic pediatric diseases, cap 1,250 yen), Article 25-13, paragraph 1, item 3 (outpatient medical care for children with physical disabilities (肢体不自由児通所医療), 15,000 yen) and Article 27-13, paragraph 1, item 3 (residential medical care for children with disabilities (障害児入所医療), 15,000 yen) of the 児童福祉法施行令, plus Article 35, item 4 (designated independence-support medical care (指定自立支援医療), 2,500 yen) and Article 42-4, paragraph 1, item 3 (designated long-term care medical services, etc. (指定療養介護医療等), 15,000 yen) of the 障害者総合支援法施行令 — in all five, only the monetary threshold changed, from 809,000 yen to 826,500 yen. The combined amount used for the assessment is the sum of ① public pension and similar income for the previous year (the year before last when the care falls in January through June), ② total income for the previous year, and ③ benefits specified by ministerial ordinance that were paid in the previous year, such as the Basic Disability Pension (障害基礎年金) or the Special Child Rearing Allowance (特別児童扶養手当). The supplementary provisions apply the amended rules to "medical care received on or after the effective date," while the former provisions continue to apply to medical care received before the effective date.

Japan’s Immigration Services Agency (出入国在留管理庁) began operating the Specified Residence Card (特定在留カード) — a residence card to which the functions of a My Number Card have been added — on Sunday, June 14, 2026 (Reiwa 8). Because June 14 was a Sunday, applications for issuance can be filed at regional immigration services bureaus from the next opening day, Monday, June 15. The legal basis is Article 19-15-2, paragraphs 1 and 2 of the Immigration Control and Refugee Recognition Act (出入国管理及び難民認定法), and those eligible to apply are mid- to long-term residents recorded in the Basic Resident Register (住民基本台帳) (for special permanent residents, the Specified Special Permanent Resident Certificate (特定特別永住者証明書) is the corresponding document). Obtaining one is optional rather than mandatory, and it is also possible to keep carrying a residence card and a My Number Card as 2 separate cards. An application for issuance of a Specified Residence Card is not filed on its own; it is filed together with a prescribed procedure — a residence-related application or a residence-card-related notification made at a regional immigration services office, or a notification of place of residence made at a municipal (市区町村) counter. Previously, when a mid- to long-term resident holding a My Number Card received a residence-related permission at a regional immigration services bureau or filed a residence-card-related notification, a separate visit to a municipal counter was needed to update the My Number Card information; if the person applies for and receives a Specified Residence Card during that procedure, the latest information is also recorded in the My Number Card functions, so the separate visit to the municipal counter is no longer necessary. However, even after receiving a Specified Residence Card, a person who wishes to keep holding a Specified Residence Card must file an application for issuance every time a residence-related application or a procedure arising from expiry of the period of validity, etc. takes place; if no application is filed, a residence card, etc. is issued instead. There are two kinds of fees: the fee paid to the Immigration Services Agency for the residence card functions (1,900 yen; 2,600 yen where the card is sent directly by mail) and the fee paid to the Japan Agency for Local Authority Information Systems (J-LIS, 地方公共団体情報システム機構) for the My Number Card functions (600 yen; 800 yen where an electronic certificate is issued), and the Immigration Services Agency instructs applicants to check whether each fee is required using the table posted on its page. The original text states in plain sentences two cases in which fees are not required: (i) where a person holds a residence card issued on or before June 13, 2026 and receives a Specified Residence Card the first time one of the above procedures is carried out on or after June 14; and (ii) where, after receiving a Specified Residence Card, the person wishes to keep holding a Specified Residence Card at the next such procedure (with some exceptions); it then adds that “thereafter, payment of a fee may be required in some cases, such as replacement by request, so please take note.” According to the table, even for a person holding a residence card issued on or before June 13, an application filed together with an application for permission for permanent residence (永住許可申請) is marked 「一部必要（注2）」, meaning the immigration fee is not required but the J-LIS fee is. For a person holding a residence card issued on or after June 14, the notification of place of residence after a new landing and the notification of place of residence following a change of status of residence are not subject to a fee, an application for permission for permanent residence is 「一部必要（注2）」, and the other procedures require a fee; and even for a person already holding a Specified Residence Card, an application for reissuance due to soiling or damage (注4) and an application for reissuance by request for replacement (注5) require a fee except in the cases listed in each note. Applications for issuance of a Specified Residence Card are not supported by online application, so a visit to a counter is necessary, and it takes about 2 weeks at the earliest from application to issuance — unlike a residence card, it is not issued on the same day.

Japan's 出入国在留管理庁 (Immigration Services Agency) announces that, with the entry into force of the 「出入国管理及び難民認定法等の一部を改正する法律」 (Act No. 59 of 令和6年), the formats of the residence card (在留カード) and the special permanent resident certificate (特別永住者証明書) (together, 「residence cards and the like」) will be renewed from June 14, 2026 (令和8年). In the Q&A on the Immigration Services Agency page explaining applications for issuance of the 特定在留カード, one item (Q1-4) states that where a person does not wish to obtain a 特定在留カード or the like, a residence card or the like in the new format is issued, and a separate item dealing with the new format (Q4-1) states 「現行様式の在留カード等は、新様式の在留カード等の交付開始後も引き続き有効ですので、特定在留カード等又は新様式の在留カード等に切り替える必要はありません」 (residence cards and the like in the current format remain valid after issuance of residence cards and the like in the new format begins, so there is no need to switch to a 特定在留カード or the like or to a residence card or the like in the new format). As to facial photographs, it explains that on residence cards and the like issued up to June 13, 2026 (令和8年) the facial photograph of a person under 16 was not shown on the 券面 (card face), whereas on residence cards and the like issued on or after June 14 the photograph will also be shown for persons aged 1 or over and under 16, in the same way as on the マイナンバーカード (My Number Card). It also notes that even where a person under 16 made an application or the like before June 14, if the residence card or the like is issued on or after that date or is expected to be, they will be asked to submit a facial photograph, and that even where facial photograph data has been submitted by the method announced, the photograph will not be shown if the residence card is issued before June 14. As to the items entered on the 券面, it states that on a residence card in the new format the 「在留期間」 (period of stay), 「許可の種類」 (type of permission), 「許可年月日」 (date of permission) and 「交付年月日」 (date of issuance), which were entered on the 券面 of the current residence card, are no longer entered and are recorded only on the IC chip in the card, while the 券面 carries the name, date of birth, sex, country or region of nationality, address, status of residence, expiry date of the period of stay, residence card number, expiry date of validity, whether there is a work restriction, and, where permission to engage in an activity other than that permitted by the status of residence has been granted, a statement to that effect. As to the items entered on the 券面 of residence cards and the like in the new format, an item on the same page (Q4-2) states that they are the same as for a 特定在留カード or the like, except that the マイナンバー (individual number) is not entered on the back. As to the records on the IC chip, the Immigration Services Agency announces that they can be checked using the 「在留カード等読取アプリケーション」 (residence card etc. reader application) that it provides, while a note to the same answer states that the 「交付年月日」 cannot be checked with this application and that the 「在留期間」, 「許可の種類」 and 「許可年月日」 also cannot be checked with this application 当面の間 (for the time being). As to the validity period, it states that for residence cards issued to 永住者 (permanent residents) and 高度専門職2号 (Highly Skilled Professional (ii)), whose period of stay is indefinite, the validity period was 7 years from the date of issuance (for a person under 16, until the day before their 16th birthday) on cards issued up to June 13, whereas on cards issued on or after June 14 it runs until the 10th birthday after the date of issuance (the 5th for a person under 18), and that the validity period of residence cards issued to mid- to long-term residents whose period of stay is fixed continues to run until the expiry of the period of stay. As to the special permanent resident certificate, it states that a person who makes a notification or application accompanied by issuance of a special permanent resident certificate between June 10 and June 13, 2026 (令和8年) and who will be aged 1 or over as of June 14 will submit a facial photograph, and adds 「なお、同日以前に届出・申請をされる場合においても、顔写真の提出をお願いすることがあります」 (in addition, even where a notification or application is made before that date, submission of a facial photograph may be requested). The title of this page announcing the submission of facial photographs carries the time-point notation 「（令和８年５月１９日時点）」 (as of May 19, 2026 (令和8年5月19日)).

Japan's Ministry of Health, Labour and Welfare has raised the "special fee" charged under selected medical treatment when a patient chooses an originator drug that has a generic (a long-listed product) by preference rather than for a medical reason, with effect from 1 June 2026. When the arrangement was introduced on 1 October 2024 the special fee was a quarter of the price difference between the originator and the generic, but a notification of 27 March 2026 (Ministry of Health, Labour and Welfare Notification No. 116) changed it to half of the difference from 1 June. For example, if the originator costs 100 yen per tablet and the generic 60 yen, you pay half of the 40 yen difference — 20 yen — as a special fee, on top of the usual 10% to 30% co-payment (the special fee is taxable, so consumption tax is added). Cases where there is a recognised medical need, or where supplying the generic is difficult because of stock levels or similar reasons, are excluded.

The High School Enrolment Support Fund supports the tuition of students enrolled at high schools and similar institutions. From the 2026 school year the income cap is removed, so more students can receive tuition support (in force from 1 April 2026). Applications are made online through the e-Shien system, and identity documents are submitted as the school directs. Separate guidance and procedures are provided for enrolled and incoming students who are not Japanese nationals and for students at foreign schools, and requirements based on residence status are also set out.

On 23 January 2026 (Reiwa 8), Japan's Ministry of Health, Labour and Welfare announced that public pension amounts for fiscal Reiwa 8 will rise from the previous year by 1.9% for the National Pension (Basic Pension) and 2.0% for the Employees' Pension (earnings-related portion). After the revision, the Old-age Basic Pension at the full amount for one person is 70,608 yen a month (up 1,300 yen from 69,308 yen the previous year), and the model pension amount including the Basic Pension for a couple is 237,279 yen a month (up 4,495 yen from 232,784 yen the previous year). The revision rate was calculated by applying the macroeconomic indexation adjustment (−0.2% for the Basic Pension, −0.1% for the Employees' Pension) to the 2.1% rate of change in nominal take-home wages. The new amounts apply from the April payment month of Reiwa 8 (paid from the 15 June payment).

The Japanese government has begun collecting the "Child and Child-Rearing Support Levy" (子ども・子育て支援金) from every generation and from companies, together with medical insurance premiums, from the April 2026 (April of Reiwa 8) payment month, as part of the funding for expanded child-rearing support. The amount is set by the medical insurance scheme you belong to (National Health Insurance, the Medical Care System for the Latter-Stage Elderly, or employees' health insurance). Members of employees' health insurance have it withheld from their May salary, while members of National Health Insurance and the Medical Care System for the Latter-Stage Elderly are notified by payment notice in June or July, depending on the insurer. The total levy for fiscal Reiwa 8 is about 600 billion yen, expanding in stages after that (with a target of about 1 trillion yen in fiscal Reiwa 10). By law, the money collected may be used only for child-rearing support purposes.

From fiscal Reiwa 8 (2026), Japan is rolling out the "childcare access programme open to all children" — formally the Infant Childcare Access Support Programme (乳児等通園支援事業) — in full in every municipality across the country, as a new benefit under the Child and Child-Rearing Support Act. It lets parents leave a child who is not enrolled in a childcare facility at such a facility by the hour, regardless of whether the parents work. It covers children who are not enrolled in a facility, from 6 months old to under 3 years old, and use is capped at 10 hours per child per month. It was created by the amending act passed in June 2024 (the act partially amending the Child and Child-Rearing Support Act and other laws), was established as the "Infant Childcare Access Support Programme" under the Child Welfare Act in fiscal Reiwa 7 (2025), and became a benefit in fiscal Reiwa 8. Its distinguishing feature is that there is no work requirement and it can be used flexibly, by the hour and in similar ways.

The In-Work Old-Age Pension adjusts pension payments for older people who work while drawing a pension and whose remuneration is above a set level. If wages plus the Employees' Pension exceed the threshold, half of the excess is suspended. The suspension threshold rises from 500,000 yen a month in fiscal 2024, through 620,000 yen at the time the law was passed (June 2025), to 650,000 yen a month from April 2026. As a result, more people will receive amounts that were previously suspended.

The employment insurance premium rates for fiscal Reiwa 8 (2026) announced by Japan's Ministry of Health, Labour and Welfare apply from 1 April 2026 to 31 March 2027. For general businesses the rate for unemployment and related benefits changes to 5 per 1,000 for both workers and employers, so the worker's share is 5 per 1,000 and the employer's share is 8.5 per 1,000 (5 per 1,000 for unemployment and childcare leave benefits plus 3.5 per 1,000 for the two employment insurance projects), giving a combined rate of 13.5 per 1,000 (14.5 per 1,000 the previous year). For agriculture, forestry, fisheries and sake brewing, and for construction, the rate for unemployment and related benefits changes to 6 per 1,000, giving combined rates of 15.5 per 1,000 and 16.5 per 1,000 respectively. The rate for the two employment insurance projects (paid by employers only) stays as before at 3.5 per 1,000 (4.5 per 1,000 for construction).

Under the Reiwa 7 (fiscal 2025) tax reform, Japan revised the method for converting heated tobacco (加熱式たばこ) into a number of cigarettes from 1 April 2026. Heated tobacco is split into 'stick type' and 'other than stick type' and is, in principle, converted into a number of cigarettes based on the weight of each pack. A minimum taxation structure has also been introduced. The review of the national and local tax bases is carried out in two stages — 1 April 2026 (stage 1) and 1 October 2026 (stage 2) — to ease a sharp increase in the burden (激変緩和). As background, the Ministry of Finance's Reiwa 6 (fiscal 2024) tax reform outline states that the aim is to remove the difference in tax burden between heated tobacco and cigarettes and to use the revenue for defence funding.

From 1 April 2026 (Reiwa 8), owners of real estate (registered holders of ownership) must apply to register a change of address or of surname/name within 2 years of the change. Failing to apply without a legitimate reason can lead to a non-criminal fine (過料) of up to 50,000 yen. Changes that happened before the start date are also covered, and the change must be registered by 31 March 2028 (Reiwa 10). A 'smart change registration' system is also being introduced, under which a registrar checks Basic Resident Register Network information and registers the change on their own authority.

The Immigration Services Agency of Japan publishes the "Guidelines on Permanent Residence Permission (永住許可に関するガイドライン, revised 24 February 2026 / Reiwa 8)". The guidelines list 3 statutory requirements: (i) the person is of good conduct; (ii) the person has sufficient assets or skills to make an independent living; and (iii) the person's permanent residence is recognised as being in the interests of Japan. The guidelines describe (i) as "observing the law and leading a daily life that is not socially criticised as a resident", and (ii) as "not becoming a public burden in daily life, and being expected to lead a stable life in the future in view of the assets or skills held". The residence requirement under (iii) is, as a rule, having resided in Japan continuously for 10 years or more, including 5 years or more of continuous residence with a work-related status (excluding the statuses "Technical Intern Training" and "Specified Skilled Worker No. 1") or a residence-based status. The guidelines also require that the person has not been subject to a fine or imprisonment, and has properly performed public duties such as paying taxes, paying public pension and public medical insurance premiums, and making the notifications prescribed by the Immigration Control and Refugee Recognition Act. On the performance of public duties, the guidelines state that even where taxes (premiums) have been paid by the time of application, a failure to perform within the original payment period is, as a rule, evaluated negatively. In addition, the person must hold the longest period of stay prescribed in Appended Table 2 of the Regulations for Enforcement of the Immigration Control and Refugee Recognition Act for the status of residence currently held, must conform to the landing permission criteria etc. prescribed by Ministry of Justice ordinance, and must pose no risk of being harmful from the standpoint of public health. However, Note 1 provides that, during the period until 31 March 2027 (Reiwa 9), a person holding a period of stay of "3 years" is also treated as "residing with the longest period of stay". A spouse or child of a Japanese national, permanent resident or special permanent resident need not satisfy (i) and (ii); a recognised refugee, a person recognised as a complementary protection target, or a third-country resettlement refugee need not satisfy (ii). Separately, the guidelines set out 8 special provisions to the 10-year residence rule.

An amendment to the Act on Special Measures Concerning Taxation in December 2025 abolished the special rate (the provisional rate) of the Gasoline Tax and Local Gasoline Tax charged on gasoline. The rate fell from the provisional rate of 53,800 yen per kilolitre to the statutory rate of 28,700 yen per kilolitre, removing the provisional portion of 25.1 yen per litre. However, the Agency for Natural Resources and Energy had already expanded a fixed-amount fuel subsidy in stages before the abolition to prevent sharp price swings, so retail prices did not drop by 25.1 yen all at once on the day of abolition. The provisional rate on diesel (17.1 yen per litre) was announced as being on track for abolition on 1 April 2026.

Japan's National Tax Agency (国税庁) has created a new income tax deduction, the 'Special Deduction for Specified Relatives' (特定親族特別控除). If you have a relative aged 19 or over and under 23 who shares your livelihood, whose total income is at or below a set amount, and who does not qualify as a dependent relative eligible for the dependent deduction (控除対象扶養親族) — a 'specified relative' — you can claim a set income deduction. The provision took effect on 1 December 2025 and applies to income tax for Reiwa 7 (2025) onwards. The deduction ranges in steps from a maximum of 630,000 yen down to a minimum of 30,000 yen, depending on the specified relative's total income.

Japan's National Tax Agency (国税庁) has published a dedicated page explaining the revision of the income tax basic deduction (基礎控除) and related changes under the Reiwa 7 (令和7) fiscal-year tax reform. ① The basic deduction has been revised from a uniform 48万円 (480,000 yen) to amounts that vary by bracket of total income (合計所得金額) — 95万円 (950,000 yen) where total income is 132万円 (1,320,000 yen) or less; 88万円 (880,000 yen) where it is over 132万円 up to 336万円 (3,360,000 yen); 68万円 (680,000 yen) where it is over 336万円 up to 489万円 (4,890,000 yen); 63万円 (630,000 yen) where it is over 489万円 up to 655万円 (6,550,000 yen); and 58万円 (580,000 yen) where it is over 655万円 up to 2,350万円 (23,500,000 yen). Of these, the 88万円, 68万円 and 63万円 amounts become 58万円 from the Reiwa 9 (令和9) year onward, and there is no revision to the basic deduction where total income exceeds 2,350万円. According to the National Tax Agency's note, these amounts consist of the 58万円 basic deduction under Article 86 of the revised Income Tax Act (所得税法) plus the add-on under Article 41-16-2 of the revised Act on Special Measures Concerning Taxation (租税特別措置法); where total income is 655万円 or less, 37万円 (370,000 yen), 30万円 (300,000 yen), 10万円 (100,000 yen) or 5万円 (50,000 yen) respectively is added to 58万円, and this add-on applies only to residents (居住者). ② For the employment income deduction (給与所得控除), the minimum guaranteed amount has been raised from 55万円 (550,000 yen) to 65万円 (650,000 yen). ③ A special deduction for specified relatives (特定親族特別控除) has been newly created: where a resident has specified relatives (特定親族), up to 63万円 per specified relative is deducted from gross income etc. depending on that relative's total income. ④ Following the basic deduction revision, the total income requirement for dependent relatives (扶養親族) and same-livelihood spouses (同一生計配偶者) has been revised from 48万円 or less to 58万円 or less; the requirement on the combined gross income etc. of a child living on the same livelihood as a single parent (ひとり親) has been revised from 48万円 or less to 58万円 or less; and the total income requirement for working students (勤労学生) has been revised from 75万円 (750,000 yen) or less to 85万円 (850,000 yen) or less. In addition, following the employment income deduction revision, the minimum guaranteed amount included in necessary expenses under the special rule for computing business income etc. of home workers (家内労働者等) has been raised from 55万円 to 65万円. The National Tax Agency states that this revision changes withholding administration from 令和7年12月 (December of Reiwa 7) onward, including the year-end adjustment (年末調整) carried out in 令和7年12月, while withholding administration through 令和7年11月 (November of Reiwa 7) is unchanged.

Japan’s Immigration Services Agency partially amended the 「出入国管理及び難民認定法第七条第一項第二号の基準を定める省令」 (Ministry of Justice Ordinance No. 16 of Heisei 2) and the 「出入国管理及び難民認定法施行規則」 (Ministry of Justice Ordinance No. 54 of Showa 56) as they relate to the 「経営・管理」 (Business Manager) status of residence, with effect from October 16, 2025 (Reiwa 7). The published 「主な改正内容」 (main content of the amendment) consists of five items: (i) employment of at least 1 full-time employee (常勤職員) at the company, etc. operated by the applicant (item 2, (イ)); (ii) capital, etc. of 30 million yen or more (item 2, (ロ)); (iii) either the applicant or a full-time employee has a considerable level of Japanese language ability (item 3); (iv) the applicant has obtained a doctoral, master’s or professional degree in a field relating to the technology or knowledge necessary for business management or for the work of the business concerned (注1 「外国において授与されたこれに相当する学位を含みます」 — this includes a degree conferred abroad that corresponds to these), or has 3 years or more of work history (職歴, 注2: including periods of start-up preparation activity (起業準備活動) under the 「特定活動」 status of residence) in the management or administration of a business (item 4); and (v) mandatory confirmation, by a person with specialist knowledge of management, of the business plan submitted when the status of residence is determined (Enforcement Regulations, Appended Table 3, item 1, (イ)). Those who count as 「常勤職員」 are limited to Japanese nationals, special permanent residents, and foreign nationals residing under a status of residence in Appended Table 2 of the Act (「永住者」 Permanent Resident, 「日本人の配偶者等」 Spouse or Child of Japanese National, 「永住者の配偶者等」 Spouse or Child of Permanent Resident, 「定住者」 Long-Term Resident); foreign nationals residing under a status of residence in Appended Table 1 of the Act are not included (however, the 「常勤職員」 referred to in the Japanese language ability requirement does include foreign nationals with a status of residence in Appended Table 1). 「3,000万円」 (30 million yen) refers, for a corporation, to the amount of paid-in capital (capital amount) of a kabushiki kaisha or the total amount of contributions in a gomei, goshi or godo kaisha, and, for an individual, to the total amount invested as necessary to operate the business, such as securing a business office, the salaries of employees hired (for 1 year) and equipment investment expenses. The section 「２ 既に「経営・管理」等で在留中の方からの在留期間更新許可申請等について」 of 「施行に伴う留意点」 sets out two things by period. First it states 「既に「経営・管理」で在留中の方が施行日から３年を経過する日（令和１０年１０月１６日）までの間に在留期間更新許可申請を行う場合については、改正後の基準に適合しない場合であっても、経営状況や改正後の基準に適合する見込み等を踏まえ、許否判断を行います」 (where a person already residing under 「経営・管理」 files an application for permission to extend the period of stay during the period up to the day on which 3 years have passed from the date of entry into force (October 16, Reiwa 10 (2028)), the decision to grant or refuse will be made in light of matters such as the business situation and the prospect of meeting the revised criteria, even if the revised criteria are not met), adding that the applicant may be asked during examination to submit a document that has been evaluated by an expert in management. Next it states 「施行日から３年を経過した後になされた在留期間更新許可申請については、改正後の基準に適合する必要があります」 (an application for permission to extend the period of stay filed after 3 years have passed from the date of entry into force must meet the revised criteria), with a (注) added stating that even where the revised permission criteria are not met, if the business situation is sound, obligations such as payment of corporate tax are being properly performed, and there is a prospect of satisfying the revised permission criteria by the time of the next application for extension, the decision to grant or refuse will be made by comprehensively considering the other aspects of the person’s residence status. It is also stated that 「高度専門職１号ハ」 (which presupposes 「経営・管理」 activities) is handled in the same way as the above, because meeting the permission criteria for 「経営・管理」 is a precondition for it. For applications for a certificate of eligibility, applications for permission to extend the period of stay and the like that were accepted by the day before the date of entry into force and are still under examination, the pre-amendment permission criteria apply, but 問30 adds 「改正前の許可基準の適用により許可処分となった場合であっても、施行日から３年を経過した後は改正後の許可基準を満たす必要がありますので、十分に留意してください」 (even where permission was granted through application of the pre-amendment permission criteria, the revised permission criteria must be satisfied after 3 years have passed from the date of entry into force, so please take full note of this). Meanwhile, 「申請に関する取扱い」3 (永住許可申請等について) states the starting point as 「施行日後」 (after the date of entry into force), providing that where the revised permission criteria are not met, permission for permanent residence from 「経営・管理」, 「高度専門職１号ハ」 or 「高度専門職２号」 (those presupposing 「経営・管理」 activities), and permission to change the status of residence from 「高度専門職1号ハ」 to 「高度専門職2号」, will not be granted. In addition, 「申請に関する取扱い」5 provides that at the time of extension of the period of stay, the state of performance of public dues obligations will be checked — namely the status of application of labour insurance, the status of application of social insurance, and the payment status of the national and local taxes payable by the business office.

Under this system, when a person insured under employment insurance voluntarily takes unpaid leave to focus on education and training without leaving their job, they receive a benefit equivalent to unemployment benefit (the basic allowance) to cover living costs during the training and leave. The requirements are taking unpaid education and training leave of 30 or more consecutive days under work rules or similar, and having been insured for 5 years or more. The amount paid is the same as the basic allowance that would be paid on leaving a job, and the number of benefit days is 90, 120 or 150 depending on the insured period. It took effect on 1 October 2025.

In the fiscal 2025 (Reiwa 7) recommendations on revising regional minimum wages, the national weighted average of the revised amounts is 1,121 yen, up 66 yen from the previous year (1,055 yen). A 66 yen rise in the national weighted average is the largest since the 'guideline' (meyasu) system began in fiscal 1978 (Showa 53), and all 47 prefectures saw rises of between 63 yen and 82 yen. The ratio of the lowest amount (1,023 yen) to the highest (1,226 yen) is 83.4%, an improvement for the 11th year in a row. The recommended revised amounts are due to take effect in sequence between 1 October 2025 (Reiwa 7) and 31 March 2026 (Reiwa 8), by decision of each prefectural labour bureau director after the objection procedure for the labour and management sides at the prefectural labour bureaux.

The Ministry of Internal Affairs and Communications revised the notification and Q&A that set the designation criteria for the furusato nozei (hometown tax donation) scheme, in order to keep the scheme running appropriately (Notification No. 203 dated 28 June 2024, Reiwa 6). The revision bans soliciting donations through portal sites and similar services that award points to donors, and this ban applies from 1 October 2025 (Reiwa 7). 'Points and the like' covers broadly any economic benefit given to donors by portal site operators and others, whether directly or indirectly, whatever it is called (miles, coins and so on). It does not cover benefits equivalent to those provided as part of ordinary commercial payment transactions, such as ordinary credit card points.

At the 2024 ordinary session of the Diet, the 「住宅確保要配慮者に対する賃貸住宅の供給の促進に関する法律等の一部を改正する法律」 (令和6年法律第43号 / Act No. 43 of 2024) was enacted, amending the Housing Safety Net Act; it was promulgated on June 5, 2024 and took effect on October 1, 2025. The summary material of the Ministry of Land, Infrastructure, Transport and Tourism organizes the amended act into three pillars. ① Preparing a market environment in which landlords can more easily offer rental housing and persons requiring special consideration in securing housing (住宅確保要配慮者) can move in smoothly — simplifying the approval procedure for lifetime building leases (from approval for each dwelling to approval of the operator), and adding to the duties of housing support corporations the disposal of belongings left behind, based on entrustment from the tenant. ② Promoting the supply of rental housing in which housing support corporations and others provide support during the tenancy — creating an accreditation system for residence support housing (居住サポート住宅, 「居住安定援助賃貸住宅」 in the act) and an accreditation system for rent debt guarantee providers (家賃債務保証業者). ③ Strengthening the regional housing support framework in which housing policy and welfare policy work together — the Minister of Land, Infrastructure, Transport and Tourism and the Minister of Health, Labour and Welfare jointly formulating a basic policy, and making it a duty of effort for municipalities to establish housing support councils. Residence support housing is housing in which housing support corporations and others confirm residents' safety, watch over them and connect them to appropriate welfare services according to the needs of persons requiring special consideration, and it is accredited by mayors of municipalities (those with a welfare office) and others. Rent debt guarantee providers are accredited by the Minister of Land, Infrastructure, Transport and Tourism. Under the system, persons requiring special consideration in securing housing are defined in the act as low-income persons, disaster victims, older persons, persons with disabilities and child-rearing households, and foreign nationals and others are specified by ministerial ordinance; however, the specific requirements for the foreign nationals and others specified by ministerial ordinance are not stated in the main text of the ministry's guidance, and the scope and the method of confirming whether a person falls within it are explained in separate materials.

From 1 August 2025, residents of multi-bed rooms at some long-term care health facilities ('other type' and 'sanatorium type') and long-term care medical facilities ('type II') have a room-charge-equivalent deduction applied, introducing a new room charge of about 8,000 yen a month. It covers people in multi-bed rooms at those facilities where the floor area per person is 8 square metres or more. The standard cost amount (accommodation costs) rises by 260 yen a day, but people in user burden categories 1 to 3 (low income) are protected by the supplementary benefit (補足給付) so that their burden does not increase. The room-charge-equivalent deduction does not apply during stays away from the facility.

The Digital Agency began providing the 'My Number Card on iPhone' service on 24 June 2025. It can be used on iPhone XS and later models running iOS 18.5 or higher, and confirms your identity simply and securely with biometrics such as face or fingerprint instead of entering a PIN. It can be used for Mynaportal, obtaining certificates at convenience stores, checking in at medical institutions and pharmacies with the Myna health insurance card (the number of participating institutions is expanding in stages), and filing a final tax return through e-Tax. The Digital Agency says it will be reorganised into 'My Number Card on Android' around autumn 2026.

Following an amendment to the Family Register Act, Japan added the furigana (the reading written in kana) of names to the items recorded in the family register (戸籍) from 26 May 2025 (Reiwa 7). After the start date, municipalities send out notices in sequence showing the furigana due to be recorded. If the furigana is correct you do not need to file anything and it will be recorded in the family register as it is from 26 May 2026; you only need to file if it is wrong. Filing furigana is free of charge, can be done on paper or through Mynaportal, and is possible for 1 year from the start date.

The Postnatal Leave Support Benefit pays 13% of pre-leave pay for up to 28 days when, in principle, both parents take at least 14 days of childcare leave within a set period right after a child is born. It took effect on 1 April 2025 (Reiwa 7). Combined with the existing childcare leave benefit, the benefit rate reaches 80%, which comes to the equivalent of 100% of take-home pay. Where certain conditions are met, such as being a single parent, the benefit can be paid even if the spouse does not take childcare leave.

On 1 April 2025 (Reiwa 7), the Childcare Shorter Working Hours Employment Benefit was added to the employment insurance 'childcare leave and related benefits'. It goes to employment insurance insured persons who shorten their weekly scheduled working hours to raise a child under 2 years old and who meet certain conditions, such as being paid less than before the shorter hours. As a rule the benefit is 10% of the wages paid in each month of shorter-hours work, and the payment rate is adjusted so that wages plus benefit do not exceed the monthly wage at the start of the shorter-hours period. The payment ceiling is 471,393 yen (the amount applied until 31 July 2026), and nothing is paid if the calculated amount is 2,411 yen or less.

The Childbirth and Child-Rearing Support Grant Programme (出産・子育て応援交付金事業), which began with the FY2022 (Reiwa 4) supplementary budget, was written into law by the Act Partially Amending the Child and Child-Rearing Support Act and Related Acts. The amended Child and Child-Rearing Support Act (子ども・子育て支援法) creates 'support for pregnant women' (妊婦のための支援給付, with the benefit called 妊婦支援給付金), which took effect in FY2025 (Reiwa 7) with a start date of 1 April 2025. It covers pregnant women with an address in Japan: 50,000 yen is paid once you apply and receive pregnancy benefit certification (妊婦給付認定), and after you report the number of babies you are expecting, 'the number of babies you are expecting × 50,000 yen' is paid. Miscarriage and stillbirth are also covered. The funding is the Child and Child-Rearing Support Levy (子ども・子育て支援金), contributed by all generations and businesses, and the national government transfers an amount equal to the full cost of the payments to municipalities under Article 68(1) of the amended Child and Child-Rearing Support Act.

From FY2025 (Reiwa 7), Japan reduces or waives tuition and admission fees, up to ceilings set by the national government, for students at universities, junior colleges, colleges of technology (years 4 and 5) and specialised training colleges who come from households with 3 or more dependent children, with no income limit. The basis is the Act Partially Amending the Act on Support for Studying at Universities and Other Institutions (Act No. 17 of Reiwa 7). The national government sets the annual ceilings by type of school: for example, admission fee 280,000 yen and tuition 540,000 yen at national and public universities, and admission fee 260,000 yen and tuition 700,000 yen at private universities. It is funded from consumption tax.

For people who leave a job on or after 1 April 2025, the benefit restriction period for unemployment benefit (the basic allowance) after resigning voluntarily without good reason has been cut from 2 months to 1 month as a rule (for people who left on or before 31 March 2025 it remains 2 months as a rule). The restriction is 3 months where someone has resigned voluntarily without good reason and had entitlement decided 2 or more times in the 5 years counting back from the date of leaving, or where they were dismissed for serious misconduct on their own part (重責解雇). From April 2025, the restriction is also lifted for people who have taken (or are taking) eligible education and training for reskilling, so they can receive the basic allowance once the 7-day waiting period ends. The responsible body is the Ministry of Health, Labour and Welfare (厚生労働省).

From FY2025, shingles vaccination for people aged 65 and others became part of routine immunisation under the Immunisation Act. The main groups covered are people turning 65 and people aged 60 to 64 who have an immune function disability caused by HIV that makes daily life almost impossible. Under transitional arrangements for the 5 years from FY2025 to FY2029, people who turn 70, 75, 80, 85, 90, 95 or 100 during the year are also covered (everyone aged 100 and over is covered in FY2025 only). You receive one of two vaccine types: the live vaccine (1 subcutaneous dose) or the recombinant vaccine (2 intramuscular doses at least 2 months apart).

From 1 April 2025 (Reiwa 7), Japan requires, as a rule, all new housing and non-housing buildings to meet energy efficiency standards. The basis is the amended Building Energy Efficiency Act promulgated in June 2022 (Act No. 69 of Reiwa 4), which was to come into force on a date set by cabinet order within 3 years of promulgation; that date was set as 1 April 2025. Buildings with a floor area of 10 m² or less were excluded by cabinet order as a size for which compliance with energy efficiency standards is not required.

The Immigration Services Agency of Japan (出入国在留管理庁) states that, as the 「出入国管理及び難民認定法施行令の一部を改正する政令」 takes effect on April 1, 2025 (Reiwa 7), the fee amounts for matters such as permission to change status of residence are revised, and the fee amounts for cases where the procedure is carried out online are also newly set. The post-revision fees apply to applications received on or after April 1, 2025. For applications received by March 31, 2025, the pre-revision fee is paid even if the permission or issuance for that application falls on or after April 1. In the 「手数料改定の例」 table of the fee list (料金表) posted by the Agency, permission to change status of residence (在留資格変更許可) is listed at 6,000 yen at the counter and 5,500 yen online (4,000 yen before the revision), permission to extend the period of stay (在留期間更新許可) at 6,000 yen at the counter and 5,500 yen online (4,000 yen before the revision), and permission for permanent residence (永住許可) at 10,000 yen at the counter (8,000 yen before the revision). For re-entry permission (再入国許可), the single-use permission is 4,000 yen at the counter and 3,500 yen online (3,000 yen before the revision) and the multiple-use permission is 7,000 yen at the counter and 6,500 yen online (6,000 yen before the revision), and issuance of a certificate of authorized employment (就労資格証明書) is 2,000 yen at the counter and 1,600 yen online (1,200 yen before the revision). For the specified registrant card (特定登録者カード), issuance is 4,000 yen at the counter (2,200 yen before the revision) and re-issuance is 2,000 yen at the counter (1,100 yen before the revision); together with permission for permanent residence, these have only a counter row in this table and no online row. The guidance page posts the fee list in two versions, a Japanese-language PDF and an English-language PDF. The Japanese version titles this table 「手数料改定の例」 (examples of the fee revision), and the English version titles it 「List of Revised Fees」.

Following the 2022 (Reiwa 4) amendment of the Road Traffic Act, Japan's National Police Agency (Traffic Bureau) has run the 'Maina driver's licence', which combines the My Number Card and the driver's licence, nationwide since 24 March 2025. Licence holders can choose between (1) the Maina driver's licence only, (2) holding both the Maina driver's licence and a conventional licence (2 cards) or (3) a conventional licence only. Licence information is recorded on the IC chip rather than printed on the face of the card (violation information is not recorded). The scheme offers one-stop notification of changes of address or name, the option to take the excellent-driver and ordinary-driver courses online at renewal (standard course fee 200 yen), and lower renewal fees than for a conventional licence.

From 24 March 2025 (Reiwa 7), first-time passport applications can be made online through Mynaportal in every prefecture in Japan, in addition to renewal (切替) applications. For a first-time application, electronic family register data is linked through the system, so you no longer have to submit an original copy of your family register and the application is completed online. The responsible body is the Ministry of Foreign Affairs, and you need a My Number Card (with the 6 to 16 character password for the signature electronic certificate), the Mynaportal app and a smartphone that supports the app. For minors under 15, a legal representative must submit the application on their behalf.

From 2 December 2024, Japan stopped issuing new paper health insurance cards and moved to a system based on the Maina health insurance card (registering your My Number Card for use as a health insurance card). Valid paper health insurance cards already issued could be used for up to 1 year from that date (until 1 December 2025 at the latest). People who have not registered for the Maina health insurance card are issued a 'certificate of eligibility' (資格確認書) before their card expires; you do not have to apply for it and it is free. The responsible body is the Health Insurance Bureau of the Ministry of Health, Labour and Welfare.

This was an energy-efficient housing subsidy programme run jointly by Japan's Ministry of Land, Infrastructure, Transport and Tourism and Ministry of the Environment. It supported new homes with high energy efficiency performance and energy-efficiency renovation work on existing homes for households raising children, young married couples and others. For new builds the amounts per home were 1,600,000 yen for a GX-oriented home, 800,000 yen for a long-life quality home and 400,000 yen for a ZEH-level home; for renovations the maximum was 600,000 yen depending on the scale of the required work carried out. It covered work started on or after 22 November 2024, and applications for a grant closed no later than 31 December 2025 (earlier if the budget ran out); it has now ended and has been succeeded by the 'Mirai Eco Housing 2026 Programme'.

A partial amendment of the Child Rearing Allowance Act (児童扶養手当法) and related legislation took effect on 1 November 2024, raising the income limits and the supplement for the third and later children (applying to allowances for November 2024 (Reiwa 6) onwards, with the first actual payment in January 2025). The supplement per child for the third and later children rose from 6,450 yen a month at the full rate to the same amount as for the second child (10,750 yen a month at the full rate). The income limits (on an income basis, for a 2-person household) rose from 1,600,000 yen to 1,900,000 yen for the full rate and from 3,650,000 yen to 3,850,000 yen for the partial rate. The responsible body is the Children and Families Agency (こども家庭庁).

On 1 November 2024 Japan brought the Act on Ensuring Proper Transactions Involving Specified Entrusted Business Operators (the Freelance Act, Act No. 25 of 2023 (Reiwa 5)) into force. A client that commissions work from a freelancer (a specified entrusted business operator) who employs no staff must state the terms of the deal in writing or electronically as soon as the work is commissioned, and must set a payment due date that falls as early as possible and no later than 60 days after the deliverables are received, and must pay by that date. For commissions that run for a set period or longer, 7 prohibited acts apply, including refusing receipt, reducing payment and setting unjustly low payment. Clients also have duties on the working environment, such as displaying recruitment information accurately, showing consideration for childcare and caregiving, and putting systems in place to deal with harassment. The Japan Fair Trade Commission, the Small and Medium Enterprise Agency and the Ministry of Health, Labour and Welfare enforce the Act. Breaches can lead to guidance and advice, recommendations, orders and public announcement, and a fine of up to 500,000 yen.

Under the amended Road Traffic Act that took effect on 1 November 2024, holding a smartphone or similar device in your hand while cycling to make a call or look at the screen is newly banned and carries a penalty (operating it while stopped is not covered). Using a phone while cycling carries imprisonment of up to 6 months or a fine of up to 100,000 yen; if it causes a traffic danger, imprisonment of up to 1 year or a fine of up to 300,000 yen. A person who cycles with alcohol in their body, and a person who provides the bicycle, each face imprisonment of up to 3 years or a fine of up to 500,000 yen; a person who provides the alcohol, or who rides along, faces imprisonment of up to 2 years or a fine of up to 300,000 yen. Using a phone while cycling and cycling with alcohol in the body are also covered by the bicycle rider training course system.

From the October 2024 payment onwards, Japan's Child Allowance is paid regardless of income, and the payment period runs up to high-school age. It goes to people raising a child from birth until the first 31 March after the child turns 18. The monthly amount is 15,000 yen for children under 3 and 10,000 yen from age 3 up to high-school age; from the third child onwards it is 30,000 yen a month regardless of age. It is paid 6 times a year, in the even-numbered months (February, April, June, August, October and December), covering 2 months at a time. You apply by submitting a certification claim form to the municipality where you currently live.

From October 2024 the Ministry of Health, Labour and Welfare raised the benefit rate of the employment insurance Professional and Practical Education and Training Benefit from 70% to 80%. For people who started a course on or after 1 October 2024, if they gain the qualification and find work and their wages after completing the training are at least 5% higher than before they started the course, a further 10% of the training costs is paid (annual cap of 80,000 yen). Together with the 50% paid during the course (annual cap of 400,000 yen) and the extra 20% on gaining the qualification and finding work (annual cap of 160,000 yen), this brings support to up to 80% (annual cap of 640,000 yen).

From 1 October 2024 Japan widened health insurance and employees' pension insurance cover for part-time workers, bringing in part-time workers at 'specified covered workplaces' — those where the total number of employees' pension insurance members regularly exceeds 50 (51 or more). To be covered, a worker must meet all of the following: scheduled working hours of 20 hours or more a week, monthly base pay of 88,000 yen or more, an expected period of employment of more than 2 months, and not being a student. This continues the step-by-step expansion that began in October 2016 (Heisei 28), with further stages planned: 36 or more from October 2027, 21 or more from October 2029, and 11 or more from October 2032.

From 1 October 2024, when a patient asks for an originator drug that has a generic version (a long-listed product), and there is no recognised medical need or other exemption, Japan treats it as 'selected medical treatment' and the patient pays part of the price gap between the originator drug and the generic as a 'special fee' outside insurance cover. When the scheme started, the special fee was one quarter of the gap, with the remaining three quarters still covered by insurance as before, and the special fee is taxable, so consumption tax is added on top. Where there are several generics, the gap is calculated against the generic with the highest drug price. A notification issued on 27 March 2026 (Ministry of Health, Labour and Welfare Notification No. 116 of 2026) then raised the special fee to one half of the gap from 1 June 2026.

From fiscal year Reiwa 6 (2024), Japan moved COVID-19 vaccines into routine vaccination (Category B) under the Immunization Act. Vaccination is for people aged 65 and over, and people aged 60 to 64 with a certain level of disability in heart, kidney or respiratory function, or in immune function due to HIV. It is given once a year in autumn and winter (a single dose, with no distinction between a first course and a booster). A ministerial ordinance sets the period each year from 1 October to 31 March of the following year, and the first period ran from 1 October 2024 to 31 March 2025. Each local government sets how much the person vaccinated pays (except for people on low incomes), and as a cushioning measure for the move to routine vaccination the national government supports local governments' vaccine procurement with 8,300 yen per dose (tax included).

From fiscal year 2024 (Reiwa 6), Japan created a 'deferred tuition payment system' (授業料後払い制度) for students on master's programmes (including equivalent first-stage doctoral programmes) and professional degree programmes. Students pay no tuition while studying; in principle the Japan Student Services Organization (JASSO) pays the equivalent of the tuition to the institution, and after graduation the user pays JASSO according to their income. The tuition covered is capped at 535,800 yen a year for national and public institutions and 776,000 yen a year for private institutions, and in legal terms it is treated as an interest-free Category 1 scholarship loan. Users can also take a living-costs scholarship loan of 20,000 yen or 40,000 yen a month if they wish.

The reduced repayment scheme run by the Japan Student Services Organization (JASSO) is a national scheme that lets users who find repayment difficult because of a disaster, illness or injury, or other financial reasons, cut their monthly repayment and repay over a longer period instead. From April 2024 (Reiwa 6, April) the income cap for using the scheme was raised from an annual income of 3,250,000 yen or less to 4,000,000 yen or less for salaried workers, and eased further to 5,000,000 yen with 2 dependent children and 6,000,000 yen or less with 3 or more. The reduction rates were also expanded: 1/4 and 2/3 were added to the existing 1/2 and 1/3, giving 4 options in total. The scheme can be used for a total of up to 15 years (180 months), and users must have no arrears and meet requirements such as being signed up to direct debit (the 'relay account') and repaying in monthly instalments.

From 1 April 2024, an amendment to the Ordinance for Enforcement of the Labour Standards Act added to the working conditions that must be stated when a labour contract is made. For all workers, employers must state not only the workplace and duties 'immediately after hiring' but also the 'scope of change' to them. For fixed-term workers, employers must additionally state whether there is a limit on renewals and what it is, the opportunity to apply for conversion to an open-ended contract, and the working conditions after that conversion. The Ministry of Health, Labour and Welfare is the responsible body.

Japan brought in the caps on overtime set out in the Labour Standards Act in April 2019 (April 2020 for small and medium-sized firms), but three sectors — construction, driving work and doctors — had the rules deferred for 5 years. That deferral has ended, and the caps apply to the three sectors from April 2024. There are sector-specific special rules: in construction the caps apply in full as a rule, except for disaster recovery and reconstruction projects; for driving work, where an Article 36 agreement with a special clause is in place, the annual cap on overtime is 960 hours; and for doctors the cap on overtime and holiday work is up to 1,860 hours.

The Forest Environment Tax (森林環境税) is a national tax on individuals who have an address in Japan. Municipalities collect 1,000 yen per person per year together with the per capita levy of individual resident tax. Taxation started in fiscal 2024 (Reiwa 6). The national government transfers the entire revenue to prefectures and municipalities as the Forest Environment Transfer Tax (森林環境譲与税).

From 1 April 2024 (1 April Reiwa 6), an heir who acquires ownership of real property in Japan through inheritance (including by will) must apply for inheritance registration within 3 years of learning both that the inheritance has begun and that they have acquired ownership. Failing to apply without a justifiable reason can lead to an administrative fine of up to 100,000 yen. Real property acquired through an inheritance that occurred before the enforcement date but not yet registered is also covered: in that case registration must be done by 31 March 2027 (31 March Reiwa 9), or, if the person learned of the acquisition after April 2024, within 3 years of that day.

Under the amended Family Register Act (Act Partially Amending the Family Register Act, Act No. 17 of Reiwa 1), which took effect on 1 March 2024, you can request family register certificates and removed family register certificates at a municipal office other than the one for your registered domicile. Even if your registered domicile is far away, you can apply at an office near where you live or work, and if your registered domiciles are spread across the country you can request them all at a single office. Only the person concerned, their spouse, their direct ascendants (parents, grandparents and so on) and their direct descendants (children, grandchildren and so on) may apply. Partial-matters certificates and individual-matters certificates cannot be requested, and some family registers and removed registers that have not been computerised are excluded.

The Japan Housing Finance Agency (住宅金融支援機構), an incorporated administrative agency, started applying 'Flat 35 Child-rearing Plus' (【フラット35】子育てプラス), which cuts the interest rate according to the number of children, to loans disbursed from 13 February Reiwa 6 (2024) under Flat 35 (フラット35), its fixed-rate home loan for terms of up to 35 years. The reduction applies nationwide at a uniform level to child-rearing households and young couple households according to the number of children and similar factors, and can be combined with other rate-reduction options such as Flat 35S. The maximum reduction was expanded from 0.5% a year to 1% a year.

The new NISA scheme started in January 2024. The period for opening an account became permanent and the tax-free holding period became indefinite. The annual investment limit was raised to 3,600,000 yen in total, made up of 1,200,000 yen for the accumulation investment quota (つみたて投資枠) and 2,400,000 yen for the growth investment quota (成長投資枠). A new lifetime tax-free holding limit of 18,000,000 yen was set, of which the growth investment quota accounts for up to 12,000,000 yen, and the two quotas can be used together. Anyone aged 18 or over who lives in Japan can open an account.

According to Japan's National Tax Agency (国税庁), a business that is required to keep books and records for income tax or corporation tax purposes must preserve electronic transaction data when it exchanges electronic data equivalent to purchase orders, contracts, invoices, receipts, quotations, bills and similar documents. This covers data you send as well as data you receive, and there is no duty to convert paper documents into data. From January 2024 (Reiwa 6), printing and filing on paper alone no longer meets the requirements: electronic transaction data must be kept as data and must not be deleted. The preservation requirements are securing visibility (having a monitor, printer and similar equipment available, and being able to search by date, amount and counterparty) and securing integrity (establishing and following office procedure rules that prevent improper correction or deletion).

For property received as a gift on or after 1 January 2024 (令和6年1月1日), a recipient who has chosen the taxation system for settlement at the time of inheritance (相続時精算課税) can deduct a basic deduction of 1,100,000 yen a year from the taxable value for gift tax purposes (separate from the basic deduction under calendar-year taxation). This basic deduction also applies when the gift is added back to the estate at the time of inheritance: for each year in which gifts were received, only the amount left after subtracting the basic deduction from the total value at the time of the gifts is added to the estate. The taxation system for settlement at the time of inheritance can be chosen where a parent, grandparent or similar person aged 60 or over as of 1 January of the year of the gift makes a gift to a presumed heir who is a direct descendant (child, grandchild and so on) or to a grandchild, aged 18 or over as of 1 January of the year the gift is received. It also comes with a separate cumulative special deduction of 25,000,000 yen and a flat 20% tax rate on the amount above it.

Under Japan's housing loan tax credit (住宅ローン控除), 'other housing' (その他の住宅) — that is, housing other than certified housing and similar categories — must meet certain energy efficiency (省エネ) standards to qualify, for homes occupied on or after 1 January 2024 (Reiwa 6). The borrowing limit and the credit period differ by housing category (certified housing and similar, ZEH-level energy-efficient housing, housing meeting the energy efficiency standards, and other housing). The credit rate is 0.7% of the year-end loan balance and similar amounts, and the credit period for new builds is 13 years. 'Other housing' that does not meet the energy efficiency standards is in principle not eligible for homes occupied in 2024 and 2025. However, a transitional measure gives a borrowing limit of 20,000,000 yen and a 10-year credit period where building confirmation was obtained by 31 December 2023 or the home was built by 30 June 2024.

The 「空家等対策の推進に関する特別措置法の一部を改正する法律」 (Act partially amending the Act on Special Measures concerning the Promotion of Countermeasures for Vacant Houses and the Like, 令和5年法律第50号) took effect on December 13, 2023. Under the previous vacant house act (空家法, enacted in 2014), municipalities designated vacant houses that have a high risk of collapse or otherwise have a markedly adverse effect on their surroundings as "specified vacant houses" (特定空家), required owners to make improvements through guidance, recommendations and the like, and, where such houses were still left unattended, took steps such as compulsory demolition. With the 2023 amendment, in order to advance the use and management of vacant houses further, vacant houses that are not appropriately managed — "reserve candidates" for specified vacant houses — also became subject to guidance and the like given to their owners, as "poorly managed vacant houses" (管理不全空家). The Ministry of Land, Infrastructure, Transport and Tourism (国土交通省) advises that where guidance on a poorly managed vacant house or a specified vacant house is not followed and a recommendation is issued, the residential land tax special measure (住宅用地特例), which reduces fixed asset tax and the like, can no longer be received.

From 1 October 2023 Japan regulates, as a violation of the Act against Unjustifiable Premiums and Misleading Representations (景品表示法, the Premiums and Representations Act), representations that are advertisements but hide the fact that they are advertisements (stealth marketing). The basis is the designation, under Article 5 item 3 of that Act, of 「一般消費者が事業者の表示であることを判別することが困難である表示」 (representations that are difficult for general consumers to identify as representations by a business operator) — Cabinet Office Notification No. 19 of 28 March 2023 (Reiwa 5). Those subject to the rules are the business operators that supply the goods or services (the advertisers); third parties such as influencers who have been asked by a company to advertise or promote are not subject to them. What falls within scope is a representation that is an advertisement and that general consumers find it difficult to identify as an advertisement; things that are not advertisements, such as an individual's personal impressions, and things that can be recognised as advertisements, such as a TV commercial, fall outside. Not only representations on the internet, such as social media posts and review posts, but also representations on television, in newspapers, on radio and in magazines are covered.

From October 1, 2023 (Reiwa 5) Japan's medical expense subsidy system for intractable diseases changed, so that the start of the specified medical expenses (特定医療費) subsidy for designated intractable diseases can be moved forward from the date of application to dates such as “the date on which it was diagnosed that the severity classification is met.” The application flow in the source branches according to the period between the date of application (A) and the date of diagnosis or similar (B). If A and B are within 1 month of each other, the date of B is entered and no checkbox entry is required — in other words, applying within 1 month of the diagnosis backdates the subsidy to the date of diagnosis or similar. Where more than 1 month has passed, if there is no unavoidable reason (やむを得ない理由) for the delay, the date entered is the date 1 month before the date of application; if there is an unavoidable reason, the date of B is entered when A and B are within 3 months of each other, and the date 3 months before the date of application is entered when they are more than 3 months apart (in this case a checkbox entry is required). The applicant selects the unavoidable reason from the checkboxes on the application form (① it took time to receive the clinical survey personal form / medical opinion form ② preparing or submitting the application documents took time because of worsening symptoms or the like ③ submitting them took time because of damage from a large-scale disaster or the like ④ other), and no supporting documents need to be submitted. The source states alongside this, however, that reasons such as work, childcare, forgetting, the death of someone close, or moving house are not envisaged. In addition, even where the severity classification is not met, a person is eligible for the subsidy if, within the 12 months before the month of application, there were 3 or more months in which the total medical expenses for that treatment exceeded 33,330 yen (the mild-but-high-cost category, 軽症高額), and the reference date in that case is “the day after the date on which the mild-but-high-cost criteria were met.” A person who meets both the severity classification and the mild-but-high-cost criteria may enter, and have applied, whichever date allows the further backdating. The applications eligible for backdating are new applications and change applications (adding a disease); renewal applications, changes of designated medical institution and changes to the self-pay ceiling are not eligible. The source adds a proviso, however, that a person whose application ends up being made after the period of validity of the payment approval has expired is eligible for backdating. This treatment applies to applications made on or after October 1, 2023, and the subsidy cannot be backdated to before October 1, 2023, the date the law took effect. What follows is limited to the specified medical expenses (特定医療費) for designated intractable diseases as confirmed in the source obtained.

On July 1, 2023 (令和5年7月1日) Japan brought into force the provisions on traffic rules and the like for 「特定小型原動機付自転車」 (specified small motorized bicycles) contained in the 「道路交通法の一部を改正する法律」 (Act partially amending the Road Traffic Act, 令和4年法律第32号). Among motorized bicycles, electric kick scooters and the like that meet the standards set by the Enforcement Regulations of the Road Traffic Act (length 190cm or less and width 60cm or less; an electric motor with a rated output of 0.60kW or less; incapable of exceeding a speed of 20km/h; the maximum-speed setting cannot be changed while travelling; an AT機構 (automatic transmission mechanism); and a 最高速度表示灯 (maximum-speed indicator lamp) fitted) may now be ridden without holding a driver's license. Not needing a license does not mean that anyone may ride, however: riding by anyone under 16 is prohibited (【罰則】6月以下の拘禁刑又は10万円以下の罰金), and electric kick scooters and the like that do not meet the standards still require a driver's license on and after July 1, 2023, may not be ridden on the sidewalk, and violations are subject to penalties. As for where they may travel, travel on the 車道 (roadway) is the rule (travel on cycle tracks is also possible, and as a rule they must keep to the left edge, with travel on the right prohibited); the sidewalk is an exception, available only to a 「特例特定小型原動機付自転車」 meeting all 5 requirements, only on sidewalks where travel is permitted by road signs and the like, and only along the part of that sidewalk on the roadway side of its centre or the 普通自転車通行指定部分, giving priority to pedestrians. In addition, a duty of effort to wear a helmet, a prohibition on carrying 2 people, a duty to take out compulsory automobile liability insurance (or mutual aid), and a duty to obtain and attach a 標識 (number plate) apply, and the vehicles are subject to the traffic-violation notification system and to the 特定小型原動機付自転車 rider training system.

The childbirth and childcare lump-sum grant pays 500,000 yen as a rule to people covered by Japan's public health insurance at the time of the birth who give birth at 4 months (85 days) of pregnancy or later, whatever the method or place of birth. In April 2023 it was raised from the previous 420,000 yen, the first increase in 13 years. If you use the direct payment system, under which the medical institution bills the insurer directly, you only pay the childbirth costs left after the grant is deducted. Claims must be made within 2 years of the day after the birth.

In Japan, the Electronic Prescription Management Service (電子処方箋管理サービス) began operating on January 26, 2023 (Reiwa 5). An electronic prescription is the electronic version of the prescription that until then was issued on paper, and it is an arrangement that makes it possible to reference information on medicines recently prescribed and dispensed at multiple medical institutions and pharmacies and to use that information for checks on duplicate medication and the like. To use it, first check whether the pharmacy where you will have your prescription filled supports electronic prescriptions, then select the electronic prescription at the medical institution on the machine used for reception with a My Number Card, the face-recognition card reader (顔認証付きカードリーダー). At a pharmacy, the form of the prescription cannot be selected on this card reader. If you use a certificate of eligibility (資格確認書), you can use an electronic prescription by saying at reception that you would like one. The period of validity is within 4 days including the date of issue, the same as a paper prescription; where there are special circumstances such as a long trip and the doctor or dentist has written a separate period of use on the prescription, it is valid until that date. The Ministry of Health, Labour and Welfare's guidance states that simply choosing an electronic prescription does not change medical costs, but that because it becomes possible to check whether a medicine with the same effect has already been prescribed, there are cases where medical costs fall if the amount of medicine prescribed is reduced as a result. Likewise, the waiting time at the pharmacy does not automatically become shorter and you have to go to the pharmacy and complete the reception procedure, but the guidance notes that there are also pharmacies where dispensing is started in advance and the wait is shorter if you pass on information such as the dispensing code (引換番号) by phone, app or fax before you visit. The medicines prescribed and the dispensing code can also be checked on Mynaportal (マイナポータル), but since some people are not yet able to view it, a printed copy of the prescription details (控え) is issued alongside for the time being.

The Act on Prevention of Unjust Solicitation of Donations by Corporations (「法人等による寄附の不当な勧誘の防止等に関する法律」, Act No. 105 of Reiwa 4) prohibits unjust solicitation of donations by corporations and other entities and provides for administrative measures and the like, and, together with the Consumer Contract Act, seeks to protect people who are solicited for donations. It covers not only donations made by contract but also donations that are not contracts (unilateral acts). Alongside a duty of consideration when soliciting (Article 3), it prohibits six ways of causing distress to a donor (Article 4): refusing to leave; obstructing the donor from leaving; accompanying the donor to a place from which it is difficult to leave without telling them that a solicitation will be made; obstructing contact for consultation while mixing in intimidating words and behaviour; exploiting feelings of romantic affection and telling the donor that the relationship will break down; and telling the donor something using knowledge said to come from spiritual insight (霊感) or the like. Requiring that funds for a donation be raised by borrowing or by disposing of a residential building or the like is also prohibited (Article 5). Where a person has made a manifestation of intention to donate while distressed by unjust solicitation, that manifestation may be rescinded (Article 8). There are, however, periods for exercising the right: for types ① to ⑤ under Article 4 it is 1 year from the time when ratification becomes possible and 5 years from the time of the donation, and for type ⑥ it is 3 years and 10 years; where the case is a consumer contract, rescission is made under the Consumer Contract Act (Article 9). The Act was promulgated on 16 December 2022 and came into force on 5 January 2023 except for some provisions; Articles 5 to 7 and Articles 16 to 18 came into force on 1 April 2023, and Article 4 items 3 and 4 and Article 8 (limited to the parts relating to Article 4 items 3 and 4) came into force on 1 June 2023, completing the entry into force of all provisions on that day. In applying the Act, due regard must be paid to freedom of religion and the like, bearing in mind the importance of the role that donations play in the activities of corporations and other entities (Article 12).

The 国税庁 (National Tax Agency) document 「令和２年度 所得税の改正のあらまし」 states that the following measure was taken in respect of the dependent deduction (扶養控除) for relatives living outside Japan. As a rule, it excludes from the relatives eligible for the deduction 「a non-resident aged 30 or over and under 70 who falls under none of イ, ロ or ハ below」 (所法２①三十四の二). By way of exception, however, a person is not excluded if they fall under any one of: イ a person who has ceased to have a domicile or residence in Japan in order to study abroad; ロ a person with a disability (障害者); or ハ a person who, in that year, receives 380,000 yen or more from the resident claiming the deduction to cover living expenses or education expenses (イ, ロ and ハ of the same provision). The age range of this exclusion measure is limited to 「30 or over and under 70」, and this document does not provide the exclusion measure for non-resident relatives outside that range (under 30, or 70 and over). Where the dependent deduction is claimed on the basis that the person falls under イ or ハ, in addition to the existing 親族関係書類 (documents concerning the family relationship; and, where イ applies, also the existing 送金関係書類, documents concerning remittances), the following must be attached to or presented with the final tax return (所法120③三, 所令262④): for イ, 「a document issued by a foreign government or a local government of a foreign country certifying that the person has become a non-resident by residing in a foreign country under a status corresponding to the residence status for study abroad」 (所規47の２⑨); and for ハ, 「a 送金関係書類 making clear that the amount paid to that relative is 380,000 yen or more」 (所規47の２⑩). Arrangements were also made so that, at the stage of calculating the withholding tax on salaries and on public pensions and the like (所法194①七·④, 195①四·④, 203の６①六·③) and at the year-end adjustment for salaries (所法194⑤⑥), a resident who seeks a deduction equivalent to the dependent deduction on the basis that a non-resident relative aged 30 or over and under 70 falls under イ or ハ respectively must submit documents certifying or making clear that fact.

Japan amended the Child Care and Family Care Leave Act to create 'postpartum papa childcare leave' (childcare leave at the time of birth), which has applied since 1 October 2022 (Reiwa 4). A worker who is not on postpartum leave (day labourers excluded) can take up to 4 weeks (28 days) in total within 8 weeks of the child's birth, split into up to 2 periods per child, and this is separate from childcare leave up to the child's first birthday. As a rule, the request must be made 2 weeks before the planned start of the leave (or up to 1 month before where a labour-management agreement is in place), and where a labour-management agreement provides for it the worker may also work during the leave under set conditions. If the requirements are met, a childcare leave at birth benefit equal to 67% of the daily wage at the start of the leave is paid.

In the 令和4年度 revision of medical fees, Japan revised the 「紹介状なしで受診する場合等の定額負担」 (flat-rate payment for visits made without a referral letter and similar cases), which took effect and applies from 令和4年10月1日 (October 1, 2022). The source states the purpose of the revision as reworking, 「外来機能の明確化及び医療機関間の連携を推進する観点から」 (from the standpoint of clarifying outpatient functions and promoting cooperation between medical institutions), the range of medical institutions that have a duty to collect the flat-rate payment as well as the scope of insurance benefits and the amount of the flat-rate payment for treatment of the patients covered at those institutions. Under 「見直し後」 (after the revision) the hospitals covered are the three types 特定機能病院, 地域医療支援病院 (一般病床200床以上に限る, limited to those with 200 or more general beds) and 紹介受診重点医療機関 (一般病床200床以上に限る), the third of which was added this time. The flat-rate payment became 7,000 yen for 医科 (medical) and 5,000 yen for 歯科 (dental) at a first visit, and 3,000 yen for 医科 and 1,900 yen for 歯科 at a return visit (previously 5,000 yen 医科 and 3,000 yen 歯科 at a first visit, and 2,500 yen 医科 and 1,500 yen 歯科 at a return visit). Alongside this, the 「見直し後」 column also carries the treatment whereby, for the first and return visits of patients who are charged the flat-rate payment, 200点 (points) for 医科 and 200点 for 歯科 at a first visit, and 50点 for 医科 and 40点 for 歯科 at a return visit, are deducted from the scope of insurance benefits. Not having a referral letter does not always give rise to the payment, however: the source lists ①–⑩ for first visits as 「定額負担を求めなくても良い場合」 (cases where the flat-rate payment need not be charged — in-hospital referral from another department of the same institution, visits on holidays or at night under 救急医療事業 or 周産期事業 and the like, patients who suffered damage from a disaster, 労働災害, 公務災害, traffic accidents, self-paid treatment and so on), and also states 「緊急その他やむを得ない事情がある場合には、定額負担を求めてはならない」 (where there are emergency or other unavoidable circumstances, the flat-rate payment must not be charged). The document itself says 「本資料は現時点での改定の概要をご紹介するためのもの」 (this document is to introduce an outline of the revision as of the present time) and advises checking the related 告示 and 通知 for details such as the requirements for calculation and the facility standards.

Japan's Consumer Affairs Agency announced that, from 1 June 2022, the display on the screen where the contents of an order are confirmed in mail-order sales becomes clearer. This display duty is set out in Article 12-6 of the Act on Specified Commercial Transactions (特定商取引法) (display when receiving a specified application), which requires the final confirmation screen in online mail-order sales to show the quantity, the selling price, the time and method of payment of the price, the time of delivery of the goods, any provision on the application period, and matters concerning withdrawal of, or rescission of, the application. The selling price must be shown together with the shipping charge, and where there is a special provision on returns its contents are included in the matters concerning withdrawal and rescission. Displays that mislead as to the fact that an application for a contract is being made, and displays that mislead as to the matters listed above, are also prohibited. The Consumer Affairs Agency states that a consumer who made an application on or after 1 June 2022 because of a misleading display “may possibly be able to rescind the contract”, and rescission is available where the case falls under one of the four types of misunderstanding set out in Article 15-4 of the Act on Specified Commercial Transactions. The Consumer Affairs Agency presents these display provisions together with a warning about subscription-purchase (定期購入) trouble. This node is limited to the provisions of the amended Act on Specified Commercial Transactions concerning the display duty for the final confirmation screen and the right of rescission.

Japan's Ministry of Land, Infrastructure, Transport and Tourism (国土交通省) announced on April 27, 2022 that it had promulgated the ministerial ordinance and the public notice arranging the provisions relating to the Building Lots and Buildings Transaction Business Act (宅地建物取引業法) in line with the partial entry into force of the 「デジタル社会の形成を図るための関係法律の整備に関する法律」 (Act on Development of Related Acts to Promote the Formation of a Digital Society; 令和3年法律第37号). That Act, promulgated on May 19, 2021, provides for a review that dispenses with the seal in administrative procedures and private-sector procedures that require a seal, and that allows the delivery of documents and the like in private-sector procedures to be carried out by electronic means. In relation to the Building Lots and Buildings Transaction Business Act, the amending provisions that abolish the seal of the real-estate transaction specialist (宅地建物取引士) and that make it possible to provide documents such as the important-matters explanation document, the document delivered at the conclusion of a contract and the document delivered at the conclusion of a brokerage contract by electronic means take effect from May 18, 2022. Accordingly, the 「宅地建物取引業法施行規則」 (昭和32年建設省令第12号) and others were amended to arrange the provisions on the delivery by electronic means of documents such as the important-matters explanation document. In addition, the 「標準媒介契約約款」 (平成2年建設省告示第115号) was amended as required in formal respects, and the ministry stated that it had published an implementation manual so that businesses and others can carry out electronic provision and important-matters explanations using IT 「適正かつ円滑に実施することができるよう」. The date of promulgation is Wednesday, April 27, 2022, and the date of entry into force is Wednesday, May 18, 2022. This electronic provision, however, is premised on obtaining the consent of the counterparty. The amendment of the enforcement regulations laid down, as matters to be prescribed, the content that must be presented when a business obtains consent from the counterparty in advance in cases where it provides documents by electronic means (the method used when providing them by electronic means and the recording format for the file), and the methods used when obtaining that consent. Electronic provision must also conform to standards such as being capable of being output as a document and allowing confirmation, by electronic signature or the like, that no alteration has been made.

At the Central Social Insurance Medical Council (中央社会保険医療協議会) meeting on 9 February 2022 (Reiwa 4), it was decided that "general fertility treatment" (一般不妊治療) such as intrauterine insemination, and "assisted reproductive technology" (生殖補助医療) such as in vitro fertilisation and intracytoplasmic sperm injection, would newly become covered by public health insurance from April of that year. This reflected the reproductive medicine guidelines compiled by the Japan Society for Reproductive Medicine, which evaluated the level of evidence, including effectiveness, for each medical technique used in assisted reproductive technology and general fertility treatment in Japan. For assisted reproductive technology, the entire series of basic treatment from egg retrieval (採卵) through embryo transfer (胚移植) is covered by insurance, and among treatments that may additionally be performed depending on the patient's condition, those designated as advanced medical care (先進医療) may be used in combination with insured treatment. Ministry of Health, Labour and Welfare materials state that for egg retrieval, "age and frequency limits, facility standards and so on are the same as for the subsidy", and assisted reproductive technology using third-party sperm or eggs was set out as being outside the scope of insurance coverage. The Ministry advises checking the official notifications and circulars to be issued subsequently for details such as billing requirements and facility standards.

This amendment concerns the 傷病手当金 (Injury and Sickness Allowance) under the 健康保険法 (Health Insurance Act) and the 船員保険法 (Mariners Insurance Act), and applies to insured persons themselves. Japan amended the 健康保険法 and the 船員保険法 by the 「全世代対応型の社会保障制度を構築するための健康保険法等の一部を改正する法律」 (令和3年法律第66号) and, from January 1, 2022, made the benefit period of the 傷病手当金 cumulative. The outline of the amending Act describes this item as 「傷病手当金について、出勤に伴い不支給となった期間がある場合、その分の期間を延長して支給を受けられるよう、支給期間の通算化を行う」. The benefit period is 「その支給を始めた日から通算して1年6月間」 under Article 99, paragraph 4 of the 健康保険法, and is fixed by counting 1 year and 6 months on the calendar from the 4th day, on which payment begins after the 3-day 待期期間 (waiting period) following the first claim (Q&A 問1). The benefit period is reduced by the units in which the 傷病手当金 is paid, and as a rule it is not reduced by the number of days in any 無支給期間 (period with no payment) in between (問1 and 問5). It is reduced, however, where the amount of remuneration, a disability pension, a maternity allowance or the like is less than the amount of the 傷病手当金 so that part of the 傷病手当金 is paid, and where a 傷病手当金 has been paid in a case in which a maternity allowance should have been paid and is treated as an advance payment (内払) of that maternity allowance (問5). As a transitional measure, the provisions after the amendment apply to a 傷病手当金 for which 1 year and 6 months counted from 「the day payment started」 had not elapsed as at the day before the effective date, while a 傷病手当金 whose benefit period under the provisions before the amendment expired before the effective date remains under the former rules (Article 3, paragraph 2 of the Supplementary Provisions of the amending Act, and 問13).

The Civil Affairs Bureau of Japan's Ministry of Justice (法務省民事局) announced on June 7, 2021 that, together with the Ministry of Land, Infrastructure, Transport and Tourism (国土交通省), it had drawn up the 「残置物の処理等に関するモデル契約条項」 (model contract clauses on the handling of left-behind belongings and related matters; a template form). The background is that, when a tenant dies, the leasehold right and the ownership of household goods left in the dwelling (hereinafter "left-behind belongings") are succeeded to (inherited) by that tenant's heirs, so that where the existence or the whereabouts of the heirs is unknown, terminating the lease contract or handling the left-behind belongings can become difficult, and in particular a problem arises in which lessors hesitate to rent buildings to single elderly people. According to the commentary of the Ministry of Land, Infrastructure, Transport and Tourism, this sense of unease sometimes leads lessors to refuse applications from elderly people to move in. According to the announcement of the Ministry of Justice, from the standpoint of dispelling this unease and securing stable housing for single elderly people, the Ministry of Land, Infrastructure, Transport and Tourism and the Ministry of Justice examined a method of concluding a post-death affairs mandate contract and drew up these model contract clauses. The situation envisaged for their use is when a single elderly person (a person aged 60 or over) moves in (that is, at the time the lease contract is concluded), and the content covers two matters: (1) termination of the lease contract and (2) handling of the left-behind belongings. The Ministry of Land, Infrastructure, Transport and Tourism states of these model contract clauses that their use is not something that is required by laws and regulations. In other words, this is not a form whose use is mandated by laws and regulations; the position is that the ministry is working to disseminate it widely in the hope that, by using the model contract clauses, reasonable post-death affairs mandate contracts and the like will be concluded.

The 「災害対策基本法等の一部を改正する法律」 (Act partially amending the Basic Act on Disaster Management and other acts, 令和3年法律第30号) was promulgated on May 10, 2021 and took effect on May 20. The 2019 East Japan Typhoon (Typhoon No. 19) and other events revealed the issue that the government's evacuation information — including the distinction between an evacuation advisory (避難勧告) and an evacuation instruction (避難指示) — was hard to understand, and a survey of residents found that the point that people should evacuate at the evacuation advisory stage was not understood, and that there were still many people in a state of so-called "waiting for the instruction", who did not evacuate until an evacuation instruction was issued. On this basis, evacuation information was reviewed comprehensively: evacuation advisories and evacuation instructions were unified into evacuation instructions, so that the evacuation information issued at the same alert level (alert level 4, 警戒レベル4) became a single item. The same amendment also included making the preparation of individual evacuation plans a duty of effort for municipalities, allowing the national government to set up a disaster management headquarters at the stage where a disaster is feared, developing provisions on consultation regarding wide-area evacuation, and changing the head of the emergency disaster management headquarters to the Prime Minister.

If you do not have Japanese nationality, have 6 months or more of National Pension or Employees' Pension Insurance contribution periods and similar periods, and no longer have an address in Japan, you can claim the lump-sum withdrawal payment within 2 years of losing insured status. People who have completed the qualifying period for the old-age pension (10 years) are not eligible. The cap on the number of months used to calculate the payment was raised from 36 months to 60 months in April 2021; if your final contribution month was March 2021 or earlier, the cap stays at 36 months. The claim form is available in 14 languages, including Korean.

The 「民法の一部を改正する法律」 (平成29年法律第44号 / Act No. 44 of 2017), enacted on May 26, 2017 and promulgated on June 2 of the same year, took effect on April 1, 2020, apart from some provisions. The Ministry of Justice pamphlet 「賃貸借契約に関するルールの見直し」 explains the amendments relating to leases under the headings of rules during the lease, rules at the end of the lease, and rules on guarantees of obligations arising from a lease contract. The amended Civil Code provides that a lessee may repair the leased object when the lessee has notified the lessor that repairs are necessary, or the lessor knew of this, and the lessor does not carry out the necessary repairs within a reasonable period, or when there are urgent circumstances. It also added provisions that, where the requirements for perfecting the lease against third parties had been met and the leased immovable property is transferred, the position of lessor passes in principle to the transferee and the transferee needs registration of the transfer of ownership in order to claim rent; it made explicit that the lessee bears an obligation to restore the property to its original condition for damage arising after receiving the leased object, but bears no obligation to restore normal wear and tear or changes due to aging; and it clarified the definition of the security deposit (敷金) and the time at which the obligation to return it arises. On guarantees, a new rule provides that a revolving guarantee contract concluded by an individual is void if no maximum amount is set. As a transitional measure, for contracts such as leases and guarantees, the Civil Code before amendment applies in principle to contracts concluded before the date of entry into force and the amended Civil Code applies to contracts concluded after that date. However, where the parties renew a lease contract or a guarantee contract by agreement after the date of entry into force, the amended Civil Code applies. On the other hand, where a guarantee contract concluded before the date of entry into force is worded so as to guarantee obligations arising after renewal as well and the guarantee itself has not been renewed by agreement, the Civil Code before amendment applies to that guarantee contract even after the date of entry into force.