On October 22, 2026 (Reiwa 8), the Japan Fair Trade Commission (JFTC) issued a recommendation to Oji Container Co., Ltd. (capital JPY 10 billion), which manufactures and sells corrugated cardboard and paper container products. The JFTC found that the company had 140 subcontractors store a total of 9,610 printing plates and similar items free of charge, in breach of Article 4(2)(iii) of the Subcontract Act as it stood before the amendment (prohibition of unjust requests for economic benefits), and issued the recommendation under Article 7(3) of the same Act. On the same day it also asked the National Federation of Corrugated Cardboard Industry Associations to review the custom of unpaid storage.Corrugated boxes are printed using tools called plates. An ordering company left its plates with small subcontracting firms and kept them there for a long time without placing orders, and without paying anything for the storage space. Japan's Fair Trade Commission found that this breaks the rules and told the company to fix it. On the same day it asked the industry group to review the custom of free storage.
Handling of molds and printing plates left with suppliers (○ = fine / × = may be a problem)
○Applies: You pay the costs needed for storage when you ask a supplier to store items
○Applies: You review periodically whether storage is still needed, and take back or dispose of items you no longer need
○Applies: The storage request and who bears the cost are agreed in writing
×Does not apply: You keep having items stored free of charge even though you have not placed orders for a long time
×Does not apply: You continue unpaid storage simply because it is the industry custom
Before and from now on
BeforeFrom now on
Payment for the storage spaceNot paidPaid
Plates with no orders for a long timeLeft thereReviewed to see if still needed
Industry customFree storage was normalThe government asked for a review
The FY2026 (Reiwa 8) tax reform revised the measure to ensure an appropriate tax burden on extremely high incomes (the so-called minimum tax). The special deduction subtracted from the base income amount used to calculate the additional tax is lowered from JPY 330 million to JPY 165 million, and the rate is raised from 22.5% to 30%. It applies to income tax for 2027 (Reiwa 9) and later (the amending act was passed on March 31, 2026 (Reiwa 8)).Tax on profits from selling shares is a lower percentage than tax on ordinary salaries, so very rich people can end up paying a smaller share of their income in tax. There is a rule that says "you must pay at least this much," and from 2027 that minimum line will be raised.
Read more →Bank of JapanEconomic news (Japan & world)
On October 22, 2026 (Reiwa 8), the Bank of Japan published its Senior Loan Officer Opinion Survey on Bank Lending Practices (October). The diffusion index (DI) for corporate loan demand over the past three months was 3, turning positive from minus 1 in the previous survey, and the DIs for large, mid-sized and small firms all rose from the previous survey. On the other hand, among lending conditions for firms, more banks answered that they tightened loan spreads for every firm size, so borrowers should keep an eye on interest terms.Companies sometimes borrow money from banks to buy machines or pay wages. The Bank of Japan asked 50 large banks and shinkin banks, "Have more companies wanted to borrow money lately?" and announced the results on October 22, 2026. More banks than last time said "yes, more." But some banks also said they were moving to add more extra interest when they lend.
Read more →Ministry of Internal Affairs and Communications (MIC)Coming changes (preview)Scheduled (decided)Cap on the special deduction applies to donations from January 2027 (Reiwa 9) (resident tax for FY2028 (Reiwa 10))
Under the FY2026 (Reiwa 8) tax reform (Act Partially Amending the Local Tax Act, promulgated March 31, 2026 (Reiwa 8)), a fixed cap (JPY 1.93 million in total, equivalent to salary income of JPY 100 million) was placed on the special deduction from individual resident tax for furusato nozei (hometown tax donations, ふるさと納税). It applies to donations made in 2027 (Reiwa 9) (resident tax for FY2028 (Reiwa 10)). For local governments, a criterion that at least 60% of donations must be usable will be phased in.Furusato nozei is a system where donating to a town reduces your resident tax and other taxes. Until now, the more income you had, the bigger the reduction could be, with no limit. From 2027 donations, the main part of the resident tax reduction will have a cap of JPY 1.93 million. Towns will also get a rule not to spend too much of the donations on fees.
This page summarizes and explains materials published by government agencies. Content is as of the date each article was checked. For decisions in your own case, always consult the original sources and professionals such as tax accountants or labor and social security attorneys. English, Simplified Chinese and Traditional Chinese versions are translations prepared from the Japanese articles for convenience. If anything differs, the Japanese text and the original source take precedence. To search by category or keyword, go to Find articles.