Changes from 2028 (Reiwa 10) on: stress checks, employment insurance, invoice transitional measureWhat changes from 2028 on: mind check-ups, insurance, invoices
On April 1, 2028 (Reiwa 10) stress checks become mandatory even for workplaces with fewer than 50 workers; on October 1 employment insurance coverage extends to those scheduled to work 10 hours or more a week, and the deduction rate under the invoice transitional measure falls to 50%. The schedule continues through the end of the 1% food rate on March 31, 2029 and the end of the invoice transitional measure on October 1, 2031.
- April 1, 2028Stress checks become mandatory even for workplaces with fewer than 50 workers
- October 1, 2028Invoice transitional deduction rate becomes 50%
- October 1, 2028Employment insurance extends to 10 or more scheduled weekly hours
- March 31, 2029The 2-year 1% consumption tax rate on food and beverages ends
- September 30, 2029Deadline of the small-amount special rule
- October 1, 2030 and October 1, 2031Invoice transitional measure falls to 30%, then to 0%
Key points
- April 1, 2028: stress checks become mandatory even for workplaces with fewer than 50 workers (previously an effort obligation for the time being)
- October 1, 2028: the weekly scheduled working hours requirement for employment insurance coverage changes from 20 hours or more to 10 hours or more, widening coverage (under the 2024 amendment of the Employment Insurance Act)
- The deduction rate under the invoice transitional measure (purchases from exempt businesses etc.) is 50% for 2 years from October 1, 2028, 30% for 1 year from October 1, 2030, and 0% from October 1, 2031
- The 2-year period of the 1% consumption tax rate on food and beverages ends on March 31, 2029. A tax-inclusive price display exception also applies at the end, from February 1 to May 31, 2029
- The small-amount special rule continues until September 30, 2029. The 30% special rule for individual business owners applies to returns for 2027 and 2028
What to do in practice
- Workplaces with fewer than 50 workers should check the national implementation manual for small workplaces and plan their stress check setup before April 1, 2028
- Employers with staff working 10 hours or more but less than 20 hours a week should prepare for employment insurance enrollment procedures on October 1, 2028
From April 2028, even small workplaces must carry out a check (the stress check) of how tired their workers are in mind. In October, people who work around 10 hours a week can also join employment insurance. The share you can subtract when buying from someone without an invoice goes down step by step toward 0%.
Points
- From April 1, 2028, even workplaces with fewer than 50 workers must carry out stress checks
- From October 1, 2028, people who work 10 hours or more a week can join employment insurance
- The share you can subtract when buying from someone without an invoice becomes 50% in October 2028, 30% in October 2030 and 0% in October 2031
What the words mean
- Stress check
- A test where workers check how tired they are in mind
- Employment insurance
- Insurance for working people that pays benefits when, for example, they leave a job
- Ministry of Health, Labour and Welfare (MHLW) / National Tax Agency (NTA): Shiga and Yamanashi Labour Bureaus (MHLW): Stress Check System (from April 1, 2028)
- Ministry of Health, Labour and Welfare (MHLW) / National Tax Agency (NTA): MHLW: On the 2024 Employment Insurance Reform (Provisions Effective October 1, 2028)
- Ministry of Health, Labour and Welfare (MHLW) / National Tax Agency (NTA): NTA: Special Feature on the FY2026 (Reiwa 8) Tax Reform (Invoice System)
- Ministry of Health, Labour and Welfare (MHLW) / National Tax Agency (NTA): NTA: Leaflet on the Consumption Tax Rate Reduction for Food and Beverages
This article previews changes that have already been decided and will take effect in the future. Effective dates and details can change, so please check the official source shortly before the date.
This article summarizes and explains materials published by government agencies and is not advice on any individual case. Rules can change, so for actual procedures and decisions always check the latest original materials and consult 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.