フリーランス・個人向け税務ヒント
東京・有明の税理士ブログ

by Entim Consulting

Tax tips for freelancers (EN)

COVID-19 Rent Assistance #8

The Rent Assistance Program (Yachin Shien Kyufukin) has started.

It will provide one-time payments of up to ¥3,000,000 to help the impacted sole proprietors pay the office/shop rent.

  1. Who can apply?
    • Had some sales in 2019 tax return as a general rule
    • Experienced a sales drop during the period from May to December 2020.
      (1) at least -50% yoy in a month; or
      (2) at least -30% yoy in the three consecutive months on average
    • Leasing the property for your business from a third party


  2. How much?
    • Calculated as below payment x 6
      If rent is ¥375,000, ¥250,000×6 (¥1,500,000) to be paid.
    • “Rent” refers to the monthly payment you actually made within a month before the date of application


  3. FAQ
    • Maintenance fees includable? –>Yes
    • Is SOHO OK? –>Yes
    • Is subleased or family-owned OK? –>No

The application procedure is mostly same as Jizokuka Kyufukin, except it requires a lease agreement and the payment records of the past three months.

In addition to that –

Some local governments offer their original programs, so don’t miss the latest information from your prefecture and city respectively.

TOKYO

  • Extra payment up to ¥187,500 as below x 3 
  • The applicant portal will open in mid-August 2020
  •  
Rent ¥375,000 –> Payment ¥31,250 x 3 = ¥93,750

■My services
Entim Consulting can help with your application such as checking the eligibility and making a draft of the application. Please feel free to contact.

■Official sources in JPN
家賃支援給付金 Yachin Shien Kyufukin
東京都家賃等支援給付金 Tokyo Yachin Shien Kyufukin